Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698073131994.pdf (Guyana)
AUDIT OFFICE OF GUYANA Promoting Good Governance, Transparency and Improved Public Accountability REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GUYANA AND ON THE ACCOUNTS OF THE MINISTRIES/DEPARTMENTS/REGIONS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 ~ .~.

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Ralph Rarnkarran, S.C., M.P., Speaker of the National Assembly, Public Buildings, Avenue of the Republic, Georgetown.
Dear Mr. Speaker, 12 June 2009 REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GUY ANA AND ON THE ACCOUNTS OF MINISTRIES, DEPARTMENTS AND REGIONS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 In accordance with Article 223(3) of the Constitution of the Republic of Guyana, I am pleased to the attached report on the Public Accounts of Guyana and on the Accounts of the submit MinistrieslDepartments/Regions for the fiscal year ended 31 December 2007.
The report appreciate if this is done at the earliest opportunity.

is required to be laid before the National Assembly, and I would very much With best regards.
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 2007 TABLE OF CONTENTS PAGE Audit Certificate Auditor General’s Overview Highlights of the Report Report on the Public Accounts Statements: Introduction End of Year Budget Outcome and Reconciliation Report (Revenue and Expenditure) Statement of Contingent Liabilities Financial Information Receipts and Payments of the Consolidated Fund Expenditure of the Consolidated Fund as compared with the Estimates of Expenditure Expenditure in respect of those Services which by Law are charged upon the Consolidated Fund Receipts and Payments of the Contingencies Fund Current Assets and Liabilities of the Government Appropriation Accounts of Heads of Budget Agencies Receipts and Disbursements by Heads of Budget Agencies Schedule of Public Debt Schedule of Issuance and Extinguishment of all Loans Financial Reports of the Deposit Funds Schedule of Government Guarantees 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 Elections Commission Ministry of Local Government Ministry of Amerindian Affairs Ministry of Agriculture Ministry of Tourism, Commerce & Industry i iii v 1 5 7 8 12 12 12 14 16 16 16 18 19 20 21 25 26 30 32 41 49 51 62 63 65 74 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 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 of Foreign Funded Projects Special Investigations Acknowledgements Statements and Accounts 75 84 93 98 98 101 109 112 117 119 126 137 140 149 160 166 174 183 191 193 196 205 213 216 217 217 217 2/1 ~ ?PrY rJBox 1002, 6'.1 ~ Wf!Iice0/ &upna fffwpna cfld: 5.92-225-75.92, ~aa: 5.92-226'-7257- Attf.//www.aadit.~'n fff~, ~, ~ REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GUY ANA AND ON THE ACCOUNTS OF MINISTRIES, DEPARTMENTS AND REGIONS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 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 2007, as set out in pages 2/1 to
 2/223.
My audit was carried out in accordance with Sections 24 and 25 ofthe Audit Act 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 Heads 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 (IFAC), Federation issued by I conducted my audit in accordance with International Standards on Auditing, the International International Organisation of of Accountants 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 includes the financial statements are free of material misstatement.

An audit 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 oplI11on.
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 financial financial position of the State; and information necessary to present fairly the financial transactions and • Receipts and Payments of the Consolidated Fund; • • Expenditure Expenditure; of the Consolidated Fund as compared with the Estimates of Expenditure in respect of those Services which by Law are directly charged upon the Consolidated Fund; • Receipts and Payments of the Contingencies Fund; • Appropriation Accounts of Heads of Budget Agencies; and • Receipts and Disbursements by Heads of Budget Agencies; • The Schedule of Public Debt; for the fiscal year ended 31 December 2007.
However, because of the significance of the comments as contained in the relevant sections of my report relating to the following their respective statements, state of affairs as at 31 December 2007: I am unable to form an opinion whether they properly present • • End of Year Budget Outcome and Reconciliation Report of the Consolidated Fund; Statement of Contingent Liabilities; • Current Assets and Liabilities of the Government (other financial information); • • • Schedule of Issuance and Extinguishment of all Loans; Financial Reports of the Deposit Funds; and Schedule of Government Guarantees.
12 June 2009 11 Auditor General’s Overview of the Office 1.

The Audit Office of Guyana which was established by the Audit Act 2004 has legal responsibility to audit the financial statements of all government entities.

The mission of the Audit Office is to promote good governance, transparency and improved public accountability.
In this regard the Audit Office has continually strived to modernize its organizational structure and human resources management systems, while ensuring that the most up-to-date operating procedures, professional practices, technical standards, and modern technology are incorporated.

2.
2.

Continued effort in 2007 to strengthen the Audit Office was successful with a second grant being sought from and granted by the Inter-American Development Bank to support the implementation of certain aspects of the Office’s three-year Strategic Plan.

As a result, a second technical cooperation agreement was signed between the Government of Guyana and the Inter American Development Bank on September 17, 2007.
This technical cooperation agreement commits to funding improvement in the procedures, professional practices and technical standards; to enhance operational effectiveness; institutionalizing best practices and skills transfer; and creating stakeholder awareness of constructive role of the office.

improving critical support systems 3.


With respect to improving the procedures, professional practices and technical standards, the Audit Office has established three new units in 2008 to improve the quality of the audit service with the guidance of international consultants from the Canadian Comprehensive Audit Foundation (CCAF).

These sections are the Performance Audit/Value for Money (VFM) section, the Forensic Audit section and the Quality Assurance section.
User Manuals for the execution of VFM and Forensic audits have been formulated to suit 4. the AOG’s needs, and several staff members assigned to these sections have benefited from extensive training sessions conducted by CCAF consultants.

Two VFM pilot audits have since commenced, with one currently being finalized while the other is in progress.
With respect to the Quality Assurance Unit a manual for the operation of this Unit was also finalized and the well- documented review procedures has enhanced the review component of each audit, as well as, contributing to consistent and appropriate reports being issued.

With respect to improving critical support systems to enhance the effectiveness of the 5.
Office, a diagnostic study of the Office’s registry was undertaken by a local consultant during 2008 and several of the consultant’s recommendations have since been implemented.

In addition, during the first quarter of 2009 the Audit Office recruited a Local Consultant to develop standard operating procedures for its Finance and Accounts Division.
Work on this consultancy is currently in progress and will result in a fully functional and independent Finance and Accounts Division at the end of the consultancy.

iii The Other critical support system which has benefited from funding made available by 6. the IDB is the Information Systems Division of the Office.
The establishment of a centrally managed, server based Local Area Network in 2006, has improved the communication process and the sharing of documents within the Office, while the deployment of Groupware Software in 2008 has enhanced the organization’s communication and collaboration capabilities by enabling individuals and teams in different regions to conduct electronic meetings and exchange electronic messages and documents via e-mail and instant messages.

7.
7.

The Office has also continued its policy of developing information systems related skills among its staff members.

During 2008, the Office facilitated the training for all of its senior officers in the use of project management software, while other staff members benefited from training in the use of Audit and Data Analysis software.

These efforts will be continued during 2009 with the support of funds allocated to this aspect of the Office’s strategic plan.
The Audit Office also continues to maintain its professional association with its 8. counterpart Auditing Institutions in the Caribbean through its membership in the Caribbean Organization of Supreme Audit Institutions (CAROSAI).

This has resulted in the Office benefiting from training initiatives undertaken by the Organisation.

Specifically, forty AOG staff members were able to participate in a course on Auditing IT controls through online and computer based training methods during 2007 and 2008.

9.
9.

With regards to institutionalizing best practices and skills transfer, the Audit Office continues to make professional development training materials available to its staff through the acquisition of ACCA and CAT text books, and examination kits.

These training materials have enabled a number of staff members to pursue professional certification in the accounting field.
The Office’s effort with regards to professional development has been recognized by the ACCA governing body and the Office has been awarded the ACCA Accredited Employer gold status.

Additionally the Audit Office is seeking to enroll several of its staff members in an online college to pursue studies in Forensic Auditing.

10.
10.

Since the publication of the last Annual Report, the Audit Office has been able to promote greater stakeholder awareness of the constructive role of the Office through the production and dissemination of two brochures that inform stakeholders of the Office’s role and responsibilities.

This process was facilitated by a local Public Relations Consultant, who was also instrumental in guiding the Office in the development of a three year Public Awareness Strategic Plan.
Additionally, the Audit Office has also produce a booklet on the history of the Audit Office which will further promote stakeholder’s awareness of the role of the Office.

iv 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 2007 EXECUTIVE SUMMARY Matters on the Public Accounts 1.
The Fiscal Management and Accountability Act 2003 (FMA Act), provides for the regulation of the preparation and execution of the annual budget, the receipt, control and disbursement of public moneys and the accounting for public moneys, and is the most vital legislation governing the transparent and efficient management of the finances of Guyana.

According to this Act, a number of Public Accounts Statements are required to be prepared and submitted.
However, the following were some of the observations made on the Public Account Statements presented for audit.

(a) End of Year Budget Outcome and Reconciliation Report 2.
Explanations for the impact of movements in the underlying economic assumptions and parameters used in the preparation of the annual budget proposals, changes to revenue policies during the year, and slippages, if any, in the delivery of the budget measures were not disclosed in the End of Year Budget Outcome and Reconciliation Report in accordance with Section 68 (1) of the FMA Act.
As a result, the reasons for the respective positive variance of $17.953 billion and negative variance of $7.254 billion between the estimates of revenue and the actual Government receipts for current and capital revenue and $3.777 billion and $2.372 billion over the allotments between the estimates of expenditure and the actual amount of expenditure during the year for current and capital expenditures could not be ascertained.
Further, amounts of US$1.037M, equivalent to G$209.500M disbursed as grants to various Government agencies under the United Nations Development Programme were not incorporated into the revenue of the Public Accounts.

(b) Contingencies Fund 3.

The Contingencies Fund continued to be abused with amounts drawn from the Fund being utilised to meet expenditure that did not meet the eligibility criteria as defined in the Act.
According to the Statement, amounts totalling $3.127 billion were drawn from the Fund by way of 115 advances.

As at 31 December 2007, sixty-four of these advances totalling $1.459 billion remained outstanding.

(c) Contingent Liabilities 4.

Amounts totalling $623.124M were shown as Contingent Liabilities for entities no longer in existence.

However, the Ministry of Finance and the Accountant General’s Department have still not taken steps to have these liabilities transferred to the Public Debt.
v (d) Schedule of the Issuance and Extinguishment of all Loans 5.

Loans totalling $105 M, which were granted to Aroaima Mining Company and Hand-in- Hand Trust Corporation in 2004, were omitted from the Schedule of the Issuance and Extinguishment of all Loans.

Bank Accounts It was noted that several transfers from other accounts to the Consolidated Fund were not 6. effected and several accounts had overdrafts.
Details of these are as follows: - (a) Transfers not effected (i) The amount of approximately $7.591 billion representing balances held in thirteen special accounts; (ii) The balance of $34.336M held in the General Account № 405; (iii) (iv) The balance of $9.094 billion held in Non-Sub Accounting Ministries and Departments Bank Account No.

3001; and The balances of twenty inactive bank accounts, of which six had balances in excess of $1M.
(b) Account with overdrafts (i) (ii) The old Consolidated Fund bank account № 400 was overdrawn by $46.906 billion at 31 December 2007; and Forty-two inactive accounts had overdrafts totalling $685.991M.

Of these accounts, twenty-four were overdrawn by amounts in excess of $1M.

Introduction of the IFMAS and Resulting Effect 7.


The introduction of the IFMAS which replaced some aspects of the previous manual system contributed to a more efficient accounting system and assisted in avoiding any over spending and reduced the processing time of payments, among others.

This system also operates a single bank account.

As a result, several accounts which were previously operational were required to be closed.
However, this was not done and the following still exist: (a) The old Consolidated Fund bank account № 400; (b) One hundred and sixteen inactive Government bank accounts, of which some were rendered non-operational at the time of implementation of the IFMAS in 2004; vi (c) (d) The General Account № 405, which was used as an intermediary account to monitor and control releases of funds from the Consolidated Fund to the accounts of Ministries and Departments; and The Non-Sub Accounting Ministries and Departments Bank Account No.
3001 was used as an intermediary account to monitor and control releases of funds from the Consolidated Fund to Non-Sub Accounting Ministries and Departments.

Accounting for Gifts 8.

The continued lack of reporting and accounting for all gifts to Ministries, Departments and Regions resulted in the Miscellaneous Receipts of $9.933 billion at 31 December 2007 being understated by an undetermined amount.
Key Findings Relating to Ministries/Departments /Regions (a) Overpayments on Contracts A significant amount of overpayments have occurred on measured works for contracts 9. undertaken by Ministries, Departments and Regions in recent years.

More so, these entities are facing serious challenges in the quest to recover the amounts overpaid.
Even more troubling is the perceived managerial in action in relation to the troubling trend, since there was no evidence to suggest that disciplinary action of any kind have been meted out to engineering or other staff involved in the assessment of works in progress and the certification of progress payments.

(b) Clearing of Cheque Ordered Vouchers 10.


A number of Ministries, Departments and Regions continued to clear cheque ordered vouchers long after the stipulated sixteen days, while others have kept such documentation outstanding for years.
These financial instruments were originally meant to be utilised only for the payment of salaries and allowances, but because of limited imprest resources and the volatility of cash transactions in recent times, the use was extended to the procurement of goods, with the approval of the Accountant General.

Such instruments remaining outstanding for long periods of time would therefore bring into question whether the sums involved have been misappropriated or wrongly applied.
Similar problems existed with missing or defective vouchers.

(c) Overpayment of salaries to staff and deductions to Agencies 11.

The slow processing of pay change directives in several Ministries and mainly in the Regions resulted in overpayments of salary, including related deductions that are paid over to various agencies.
Ministries, Departments and Regions have faced serious challenges in recovering such sums, particularly because banking institutions require authorisations from account holders to so do and statutory agencies, such as, the Guyana Revenue Authority and National Insurance Scheme have not complied with requests to refund sums overpaid.

vii (d) Overstatement on Appropriation Accounts 12.
Some Ministries, Departments and Regions also recorded overstatements on their Appropriation Accounts as a result of (i) the issue at (c); (ii) Inter/Intra Departmental Allocation Warrants (IDAWs) that have not been cleared through the presentation of financial returns and for which balances have not been adjusted; and (iii) Subvention Agencies not returning the unexpended amounts to the Consolidated Fund via subject Ministries in order to facilitate adjustments to the account.
(e) Compliance with the Stores Regulations A number of Ministries, Departments and Regions have been found in breach of the Stores 13.

Regulations, as they relate to stores accounting, inventory maintenance and the marking of Government property.

There were also failures to maintain log books and historical records for vehicles and where these were maintained, several unsatisfactory features were observed.
Those circumstances created doubts as to whether proper management of vehicles existed in those cases.

(f) Other specific findings (i) (ii) (iii) (iv) The Guyana Election Commission overstocked items of stores, resulting in considerable losses due to the expiry of large quantities and in other cases damage by water or obsolescence.
In a related matter, the Commission on 11 April 2007 had entered into an agreement with a local firm to utilise its stock of 268 cartons of Poloroid film in order to salvage its value before the expiration date of 30 April 2007.

The estimated value of $30.485M is still to be recovered from the firm.
In instances, the Transport and Harbours Department (T&HD) failed to observe the requirements of the Procurement Act for its capital works and where these were observed blanket waivers of these requirements were obtained from the National Procurement and Tender Administration Board (NPTAB).
As a result, capital works executed on vessels were not publicly advertised, with the result that there was a failure to determine whether contracts were awarded at the most competitive prices or to the best responsive bidder.

The Ministry of Education was exposed to great financial risks because of deficiencies in the preparation of contract documents, that rendered them powerless should contractors renege on agreements, provide substandard works or fail to show due diligence in the execution of works.
The State Solicitor’s Office controlled the First Federation Building, which was occupied by 37 tenants.

Only one tenancy agreement was up to date and sixteen were outdated, some of which were dated as far back as the year 2000.

The remaining twenty occupants had no tenancy agreements.

Payments for rental were backlogged and tenants did not respond positively to rental notices.
viii (v) (vi) in April 2008, a Multi-Sector Task Force was set up by His Excellency, President Bharrat Jagdeo to enquire into alleged financial improprieties that was reported to have been committed by staffers of the Guyana Revenue Authority (GRA), in collusion with other parties.
The Task Force found that during the period July to December 2007 an Importer through its Broker had presented seventeen Customs Declarations to Customs and Trade Administration for the importation of assorted aerated beverages, instead of actual cargoes of Polar Beer.

Hence, through misrepresentation, a total of $321.527M in customs duties and taxes payable on the beer was relegated to $32.046M.

The unsettled amount of $289.481M is to be paid by the Importer.
The Task Force recommended disciplinary action against a number of GRA staff based on evidence that they had misused their office in relation to the tax evasion scheme.

The Regional Administration of Region 6 had tendered for the acquisition of a low- bed and hauler and based on an award by the NPTAB entered into an agreement in the sum of $11.7M for reconditioned equipment, instead of new, as indicated in the advertised specifications.
The supplier was paid in full prior to the signing of the agreement, rather than in the specified procedure, which required payment to be in tranches of 10%, 80% and 10% after respective acts, namely, signing of the “Agreement of Sale,” receipt of goods and within 30 days of an acceptance certificate.

On delivery of the low-bed and hauler, differences were observed between verifiable chassis numbers and those stated in the Agreement of Sale and the copies of Certificates of Registration provided.
The physical condition of the equipment was also unsatisfactory.

(vii) Guyana Stores Ltd. was sold in October 2000 at a price of US$6M.

Of that amount, US$4M was deposited by the purchaser.

The remaining US$2M should have been paid in September 2002, but has remained outstanding since that time.

A similar situation relates the privatization of the National Paints Company where US$900,000 is still outstanding on the purchase price.
(viii) In contravention of Article 212(W) of the Constitution, a Public Procurement Commission to monitor public procurement and the procedures has not been appointed.
As a consequence of the Commission not being established and in accordance with the Act, the National Board has the responsibility for the making of regulations governing the procurement of goods and services, determining the forms and documents for procurement and reporting to the Minister of Finance on the effectiveness of the procurement system, while organising training seminars regarding procurement and adjudicating debarment proceedings.

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x 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 2007 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 (hereinafter referred to as the Speaker) who shall cause them to be laid in the National Assembly.

2.
As the external auditor of the Public Accounts of Guyana, it is my responsibility under Section 24(1) of the Audit Act 2004 (hereinafter referred to as the Audit Act) for conducting financial and compliance audits and performance and value for money (VFM) 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 1 • 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.
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.
The Unit to conduct performance and value for money audits has since been established utilising existing staff from within the current Audit Operations Division and is presently finalising the report for its first VFM audit executed.

The implementation and operation of this Unit emphasises our commitment in ensuring the provision of reports which will facilitate improvements in the operations of our clients.
Further, the establishment and operation of this Unit is in keeping with the three years Strategic Development Plan of the Audit Office and has been significantly supported by the provision of another Technical Cooperation Agreement to the Audit Office financed by the Inter-American Development Bank and the Government of Guyana.

5.
5.

In addition, Section 74(1) of the Fiscal Management and Accountability Act 2003 (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 68, 69, 70, 71, & 73 of the said Act.
These consolidated financial statements consists of: (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 – Sections 68 and 73; Statement of Contingent Liabilities – Section 73; 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 – Section 73.
(b) Financial reports of the Extra-Budgetary Funds – Section 73; (c) Financial reports of the Deposit Funds – Section 73; (d) Financial reports of other accounts approved by the Minister of Finance – Section 73; (e) Schedule of Government Guarantees – Section 71; (f) Schedule of Public Debt Outstanding in the name of the Government, other levels of Government and Public Enterprises – Section 69; and 2 (g) Schedule of the Issuance and Extinguishments of all Loans granted by the Government, other levels of Government and Public Enterprises – Section 70.
6.

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

As at 30 April 2007, the statements referred to above and the draft Appropriation Accounts were received.

The signed statements to facilitate the completion of these audits, however, were not received until 1 June 2009.
In accordance with Sections 68 to 71 and 73 of the FMA Act, the following statements 7. were submitted to me for audit examination and certification: (a) End of Year Budget Outcome and Reconciliation Report of the Consolidated Fund (Revenue and Expenditure) – Section 73(2)(a)(i); (b) Statement of Contingent Liabilities – Section 73(2)(a)(ii); (c) Financial information necessary to present fairly the financial transactions and financial position of the State: (i) Receipts and Payments of the Consolidated Fund – Section 73(2)(a)(iii); (ii) (iii) Expenditure of the Consolidated Fund as compared with the Estimates of Expenditure – Section 73(2)(a)(iii); Expenditure in respect of those Services which by Law are directly charged upon the Consolidated Fund – Section 73(2)(a)(iii); (iv) Receipts and Payments of the Contingencies Fund – Section 73(2)(a); (v) Current Assets and Liabilities of the Government – Section 73(2) (a)(iii);.
(vi) Appropriation Accounts of Heads of Budget Agencies – Financial Regulations 11 of 2004 (Appendix B); and (vii) Receipts and Disbursements by Heads of Budget Agencies – Financial Regulations 11 of 2004 (Appendix B).

(d) Schedule of Public Debt – Section 69(1); (e) Schedule of Issuance and Extinguishment of all Loans – Section 73(2)(a)(iii); (f) Financial Reports of the Deposit Funds – Section 73(2)(c); and (g) Schedule of Government Guarantees – Section 71(1) 3 8.
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, Policies and Procedures Manual of the Office and any other law.
Late submission of the signed Public Accounts Statements, the lack of adequate staff within the Audit Office, the late completion of the Auditor General’s 2006 Annual Report and the inclement weather which adversely affected the completion of the physical verifications by the Works and Structures Division and thus impacted on the completion of the draft reports, among other things, have adversely affected my ability to meet the statutory deadline for the finalisation of the audits and for the delivery of my report to the Speaker.
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, foreign-funded projects and special investigations.

the Public Accounts and reporting on 10.


In keeping with normal practice, the relevant sections of this report were discussed with Heads of Budget Agencies, Finance Secretary and the Accountant General who were also provided with individual written reports of my findings and recommendations.

4 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT (REVENUE) Prior year matters, which have not been resolved 11.
The End of Year Budget Outcome and Reconciliation Report continued to be prepared without all of the necessary information required in accordance with Section 68(1) of the FMA Act.

More specifically, the Ministry of Finance did not include explanations of any significant differences between the annual estimates of revenues and out-turn of the revenues.
The Ministry also did not provide explanations for the impact of (a) movements in the underlying economic assumptions and parameters used in the preparation of the annual budget proposals; (b) changes to revenue policies during the year; and (c) slippages, if any, in the delivery of the budget measures.

It was noted that the Ministry sent out circulars to all Heads of Budget Agencies requesting information and explanations as it relates to revenue collections.
However, this information was not provided for the compilation of the Report.
As a result, the reasons for the respective positive variance of $17.953 billion and negative variance of $7.254 billion between the estimates of revenue and the actual Government receipts for current and capital revenue as shown below could not be ascertained: Description Current Revenue Approved Revenue Actual Receipts Variance Capital Revenue Approved Revenue Actual Receipts Variance 2007 $’000 64,957,600 82,910,731 17,953,131 30,182,583 22,928,146 (7,254,437) Ministry’s Response: The Head of Budget Agency indicated that information were not forthcoming from the Ministries, Departments and Regions.
Recommendation: The Audit Office reiterates that the Minister of Finance institute measures to ensure that all necessary information is provided for audit examination as required by Section 68(1) of the FMA Act.

(2007/01) Under the United Nations Development Programme (UNDP), amounts totalling 12.

US$1.037M, equivalent to G$209.500M, were disbursed by way of grants to various Government agencies.
However, the National Estimates of Revenue and Expenditure continued to exclude the projected costs of proposed technical assistance from UNDP and other external funding agencies.

The contributions from such technical assistance programs were also excluded from the consolidated financial statements of the Government.

5 Ministry’s Response: The Head of Budget Agency explained that the Ministries, Departments and Regions were written to requesting the submission of information with regards to grants.
However, the responses by the agencies were very poor.

The Audit Office recommends that the Ministry of Finance take immediate Recommendation: steps to incorporate into the National Estimates of Revenue for ensuing years, all proposed receipts from technical assistance and to record the related revenue and expenditure in the Public Accounts.

(2007/02) 13.
(2007/02) 13.

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.

END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT (EXPENDITURE) 14.

Current and capital expenditure exceeded the approved allotments for the year under review.
The approved allotment for current and capital expenditure refers to the annual Estimates of Expenditure as approved by the National Assembly.
The End of Year Budget Outcome and Reconciliation Report as compared with the Estimates of Expenditure, comprising both current and capital, is summarised below: Description Current Expenditure Approved Allotment Actual Expenditure Over the Allotment Capital Expenditure Approved Allotment Actual Expenditure Over the Allotment 2007 $’000 63,264,990 67,041,910 3,776,920 36,697,500 39,069,680 2,372,180 15.
This Report was similarly prepared to that of the End of Year Budget Outcome and Reconciliation Report (Revenue), without all the necessary information required in accordance with Section 68(1) of the FMA Act.

As a result, the respective differences of $3.777 billion and $2.372 billion over the allotments, between the estimates of expenditure and the actual amount of expenditure during the year for current and capital expenditures could not be ascertained.
Ministry’s Response: The Head of Budget Agency indicated that information were not forthcoming from the Ministries, Departments and Regions.

6 The Audit Office recommends that the Minister of Finance institute Recommendation: measures to ensure that all the necessary information is provided for audit examination as required by Section 68(1) of the FMA Act.

(2007/03) 16.
(2007/03) 16.

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.

STATEMENT OF CONTINGENT LIABILITIES 17.


The FMA 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, as at 31 December 2007: Name of Government Agency Lender Guyana Transport Services Ltd. Guyana Telecommunications Corporation Guyana National Co-operative Bank Bank of India ITT World Comm.

Inc. Bulgaria Total Outstanding Liability $’000 52,112 144,439 426,573 623,124 18.
The Ministry of Finance and the Accountant General’s Department have still not taken steps to have the above liabilities totalling $623.124M transferred to the Public Debt, in view of the fact that the entities are no longer in existence.

Ministry’s Response: The Head of Budget Agency indicated that this matter is being addressed by the Ministry of Finance.
The Audit Office again recommends that the Ministry of Finance and the Recommendation: Accountant General’s Department take steps to transfer the above liabilities to the Public Debt.

(2007/04) 19.

In view of the foregoing observations and my comments above, the completeness, accuracy and validity of the amounts shown in the Statement of Contingent Liabilities could not be satisfactorily determined.

7 FINANCIAL INFORMATION RECEIPTS AND PAYMENTS OF THE CONSOLIDATED FUND 20.
A number of Government bank accounts were rendered non-operational in 1994 and also at the time of implementation of the IFMAS in 2004.

As at 31 December 2007, a total of 116 Government bank accounts were listed as inactive.

However, it was observed that the majority of these accounts had not been reconciled since their establishment.
The accumulated balance of these accounts and other operational accounts (excluding the balances on the bank accounts of special projects) was $9.244 billion as at 31 December 2007, as compared to a balance of $8.774 billion as at 31 December 2006.

This represents the best available estimate of the cash position of the Government as at 31 December 2007.
The following gives a breakdown of the bank balances in summarised form with 21. comparative figures at the end of the preceding year: Account № Description Amount 2007 $M Amount 2006 $M 404 407 400 401 405 3001 - 969 Redemption of Treasury Bills Account Consolidated Fund (New) “ “ (Old) Deposits Fund General Account Non-Sub-Accounting Min/Dept Other Ministries/Departments' Accounts Monetary Sterilisation Account (21,347) 19,222 (46,906) 55 34 344 8,750 49,092 (20,948) 17,452 (46,906) 55 34 527 6,686 51,874 Total 9,244 8,774 22.
According to confirmation received from the Bank of Guyana, the total amount held in special accounts on behalf of the Government as at 31 December 2007 was $26.708 billion.

Of this amount, sums totalling $770.912M 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 in 1999.

The Bank of Guyana gave the Government of Guyana credit to the extent of the debt reduction by the opening of account № 201250.

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

As at 31 December 2007, transfers to the Consolidated Fund amounted to $513.941M.

23.
23.

The Audit Office’s assessment of the balances held in the special accounts indicated that thirteen accounts with balances totalling approximately $7.591 billion appear to be funds that are transferable to the Consolidated Fund.

Nine of these accounts reflected static balances totalling $4.778 billion over the last four years.
The following are details with appropriate explanations in the subsequent paragraphs: 8 Account № Description Infrastructural Development Fund A/C 201110 200920 Accountant General – GEC Wartsila 200950 Agriculture Sector Loan 201000 UK Programme Aid - GEA 201010 UK Programme Aid - Rice 201050 Agriculture Rehabilitation Project SIMAP Phase II Sub-Account 201090 EPDS – Buy Back Programme 201210 Poverty Reduction Support 201360 Total Static Accounts 201450 Japanese – Non Project Grant Aid 201340 CARICOM Headquarters Building Proj.
Financial Sector Reform Programme 201130 200880 Accountant General Total Active Accounts Total Static and Active Accounts Amount 2007 $'000 371,573 127,138 Amount 2006 $'000 371,573 127,138 Amount 2005 $' Amount 2004 $'000 371,573 127,138 77,294 474,482 55,421 280,914 213,750 560,946 2,616,862 4,778,380 66,074 145,766 2,458,143 984,326 3,654,309 8,432,689 24.
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 of $16.835 billion as at 31 December 2007.

(i) Account № 201110 was established in 1994 through the transfer of $2.110 billion from the Consolidated Fund to establish an Infrastructural Development Fund (IDF).
From the IDF, 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, but there was no movement since 1997.

As can be noted, the account reflected a balance of $371.573M as at 31 December 2007.

Account № 200920 with a balance of $127.138M was also set up in 1994 to meet certain (ii) expenses relating to the purchase and installation of the Wartsila engines.
(iii) Account № 200950 (Agricultural Sector Loan) relates to the IDB Loan Agreement № 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.

(iv) The respective balances of $474.482M and $55.421M held in accounts №s 201000 and 201010 represent local currency proceeds from a grant approved by the British Government to purchase fuel and lubricants.

The Grant was used to pay foreign suppliers, while local purchasers paid the local currency equivalent.

This programme came to an end several years ago.


9 The balance of $280.914M held in account № 201050 (ARSA A/C) resulted from local (v) currency deposits made by importers under the Agriculture Rehabilitation Project Loan № 839 SF/GY, which was financed by the IDB and had come to an end in 1995.

The IDB provided foreign currency for the purchase of agricultural equipment and the disbursements under the loan were 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.

Noteworthy also, is the fact that Government’s indebtedness of US$26.8M on this loan as at May 1999 was written off as part of the HIPC Initiative.
(vi) The Ministry of Finance and Social Impact Amelioration Programme (SIMAP) Agency were unable to provide information on the nature of account № 201090 – SIMAP Phase 2, which reflected a balance of $213.750M as at 31 December 2007.

Investigations revealed that the amount was transferred from the ARSA Account in 1994.
In relation to the amount of $560.946M shown on account № 201210, the Government of (vii) Guyana and the World Bank entered into a grant agreement in November 1998 to fund a commercial debt “buy back programme”.

Under the agreement, the sum of US$5.440M was provided for the settlement of arrears on the Bank of Guyana’s External Payments Deposits Scheme (EPDS).
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 Bank of Guyana had incurred the liabilities under the EPDS, the Government of Guyana was credited with the relief from the World Bank through the opening of this account.
(viii) The amount of $2.617 billion shown on account № 201360 was in respect of the Government of Guyana and the International Development Association (IDA) loan agreement, which was signed in January 2003, for Poverty Reduction Support Credit.
The Loan provided for (a) investments in human capital under the health and education sectors; (b) strengthening of public institutions and improvement of governance; (c) expansion and improvement in the provision of basic services under the water sector; and (d) broad-based job-generating economic growth.

The amount of $2.617 billion was credited to the account at the time of its opening in December 2003 and there were no transactions on this account since then.
Ministry’s Response: The Head of Budget Agency indicated that this matter is being addressed by the Ministry of Finance.

Recommendation: The Audit Office again recommends that the Ministry of Finance urgently review the status of the above accounts, with a view paying into the Consolidated Fund, all funds that are transferable.

(2007/05) 10 25.

The old Consolidated Fund bank account № 400 was not reconciled since February 1988.
A cash book for the account was reconstructed for the period 1989 to 2003 in order to aid the reconciliation of the account.

However, despite attempts to reconcile the monthly transactions on the account from January 1994, it was found that a proper reconciliation was still not done.

In addition, the Consolidated Fund continued to be overdrawn over the years.
At the end of 1992, the overdraft on this account was $26.823 billion, compared with an overdraft of $44.434 billion at the end of 2003, a net increase of $17.611 billion.

In January 2004, a new Consolidated Fund was opened with a transfer of $5 billion from the old Consolidated Fund.

At the end of 2004, the overdraft of the old Fund was $45.550 billion compared with $46.900 billion at the end of 2005.

In 2006 the overdraft increased to $46.906 billion and has remained static at the end of 2007.
In 2006, amounts totalling $15.226 billion were transferred from the Deposit Fund, General Account and the Non-Sub Accounting bank accounts to the new Consolidated Fund (Account № 407) instead of the old Consolidated Fund.

Had these amounts been transferred to the old Consolidated Fund and the amount that was used to open the new Fund repaid, then the overdraft would have been reduced to $26.680 billion at the end of 2007.
Ministry’s Response: The Head of Budget Agency indicated that this matter is being addressed by the Ministry of Finance.

Recommendation: The Audit Office recommends that the Accountant General’s Department (a) seek to establish a cash book balance for the old Consolidated Fund; (b) take the necessary steps to facilitate a proper reconciliation of the bank account; and (c) close the bank account.

(2007/06) 26.
(2007/06) 26.

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

Periodic returns are required 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 Receipts.
Despite a circular from the Accountant General to all Heads of Budget Agencies that detailed the procedures to account for gifts, there was no evidence of adherence, although it was confirmed that gifts were received over the reporting period.

As a result, the amount of $9.933 billion representing Miscellaneous Receipts as at 31 December 2007 is understated by an undetermined amount.
Ministry’s Response: The Head of Budget Agency indicated that a circular was sent to all Ministries, Departments and Regions but the response was poor.

Recommendation: The Audit Office recommends that the Ministry of Finance adopt stringent measures to ensure that there is compliance with the Accountant General’s circular concerning the accounting for gifts.

(2007/07) 11 EXPENDITURE FROM THE CONSOLIDATED FUND AS COMPARED WITH THE ESTIMATES OF EXPENDITURE 27.
The Ministries listed below, failed to achieve their anticipated levels of capital expenditure activity during 2007.

Similar observations were made in my previous reports and these had affected the first seven of these Ministries, among others: Name of Ministry/Department Total Funds Available $'000 Actual Expenditure $'000 Shortfall $'000 Min.

of Finance Min.

of Housing & Water Min.

of Public Works Min.

of Agriculture Min.

of Health Min.

of Local Government & Reg.

Dev.


Office of the President Office of the Prime Minister Ministry of Home Affairs 10,121,805 6,126,882 10,515,688 3,813,127 3,006,731 2,524,406 741,707 3,183,406 1,212,897 4,611,173 5,160,020 9,556,052 3,088,713 2,486,390 2,294,719 577,448 3,003,175 1,048,310 5,510,632 966,862 959,636 724,414 520,341 229,687 164,259 180,231 164,587 Total 41,246,649 31,826,000 9,420,649 EXPENDITURE IN RESPECT OF THOSE SERVICES WHICH BY LAW ARE DIRECTLY CHARGEABLE TO THE CONSOLIDATED FUND 28.
Expenditure in respect of those services, which by law are directly chargeable to the Consolidated Fund, otherwise known as Statutory Expenditure, do not form part of the voted provisions approved by the National Assembly.

Such expenditure includes repayment and servicing of the Public Debt, emoluments of holders of constitutional offices and pensions and gratuities of public officers.

The details of Statutory Expenditure for 2007 are shown on pages 2/19 and 2/28 to 2/45.
RECEIPTS AND PAYMENTS OF THE CONTINGENCIES FUND 29.

In accordance with Section 41 of the FMA Act, the Minister of Finance “may approve a Contingencies Fund advance as an expenditure out of the Consolidated Fund by the issuance of a drawing right”.
The criteria requires the Minister to be satisfied that “an urgent, unavoidable and unforeseen need for the expenditure 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 this Act; or (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.

12 30.

The Statement of Receipts and Payments of the Contingencies Fund for the year ended 31 December 2007 is shown on pages 2/20 to 2/22.

According to the Statement, amounts totalling $3.127 billion were drawn from the Fund by way of 115 advances.
As at 31 December 2007, sixty-four of these advances totalling $1.459 billion remained outstanding.

31.

My previous Reports highlighted the continual abuse of this Fund.

The instances listed below, which did not meet the eligibility criteria, support the opinion that the abuse continued during 2007: Ministry/Region Particulars Ministry of Finance Guyana Defence Force Min.
of Education Revision of Wages and Salaries Additional cost of Linden Community Power Payment of previous month expenses Purchase of dietary requirements Payment of liabilities and other expenses Completion of BEAMS projects Rehabilitation of Tutorial High School Ministry of Health Completion of Diagnostic and Ophthalmology Centres Ministry of Home Affairs Implementation of machine readable passports Expenses for Cricket World Cup Additional expenses for the year Ministry of Labour, Human Services & Social Security Strengthening of Legal Aid Services Payment for Youth Empowerment Programme Total Amount $’000 396,235 61,903 47,300 87,300 96,325 60,000 10,300 119,943 348,597 43,702 238,659 32,000 54,000 1,596,264 Ministry’s Response: The Head of Budget Agency indicated that the Ministry is not in agreement since supplementary provisions have already been approved for the clearing of these advances.
It follows therefore, that the criteria for the granting of these advances had to be satisfied.

13 CURRENT ASSETS AND LIABILITIES OF THE GOVERNMENT 32.

The General Account № 405 was used as an intermediary account to monitor and control releases of funds from the Consolidated Fund to the accounts of Ministries and Departments.

The Account remained opened despite previous recommendations to have it closed and the balance transferred to the Consolidated Fund.
As at 31 December 2007, the Account reflected a balance of $34.336M.

Ministry’s Response: The Head of Budget Agency explained that this issue is presently engaging the attention of the Ministry of Finance.

The Audit Office recommends that the Accountant General’s Department Recommendation: take immediate steps to effect the closure of the General Account and to have the balance transferred to the old Consolidated Fund account № 400.

(2007/08) 33.
(2007/08) 33.

Prior to 2004, funds were released from the Consolidated Fund into the Non-Sub Accounting Ministries and Departments Bank Account № 3001.

This account, which is under the control of the Accountant General’s Department, reflected a balance of $343.510M at the end of 2007.

The funds in this account were mainly as a result of the unspent amounts that had not been paid over to the Consolidated Fund over the years.
Ministry’s Response: The Head of Budget Agency explained that this issue is presently engaging the attention of the Ministry of Finance.

Recommendation: The Audit Office recommends that the Accountant General immediately review the status of this bank account in light of the large amount of funds held in it, and take the necessary steps to effect its transfer to the old Consolidated Fund bank account № 400.

(2007/09) 34.
(2007/09) 34.

The Accountant General have not taken the necessary steps to effect the closure of 74 inactive bank accounts with positive balances totalling $75.279M and to transfer the balances held in the accounts to the Consolidated Fund.

35.

Further, there has not been any progress in clearing those accounts which were overdrawn.

Such accounts number 42 and have overdrafts totalling $681.977M.
Of these accounts, 24 were overdrawn by amounts in excess of $1M, as shown below: 14 Account № Description 112 213 301 306 444 506 861 902 926 932 938 946 3013 3024 3044 3065 3070 3076 3077 3079 3083 3088 3095 3112 Total Commissioner Inland Revenue – PAYE A/C Ministry of Labour & Social Security Sub-Comptroller Customs – N/A Imprest A/C Regional Dev.

Officer – East Berbice Dist.


A/C Ministry of Foreign Affairs – Imprest A/C Accountant General – Salaries A/C Region № 10 - Salaries A/C, Education Ministry of Labour – Public Assistance Imprest A/C Ministry of Education & Cultural Dev.
– Main 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 A/G Sub-Treasury Region № 4 Secretary, Teaching Service Commission REO Region № 6 District Commissioner – East Coast District Commissioner – East Bank A/G for PS Ministry of Health GAHEF - Salaries A/C REO, Essequibo Islands West Dem.

Magistrate District Bastardy & Maint.

West Dem.

Mag.

Bastardy & Maint.


Amount $’000 32,949 26,565 9,417 2,855 51,635 1,946 5,466 270,586 78,115 28,930 6,597 102,899 3,133 1,242 5,189 5,610 1,058 20,915 8,548 9,140 1,208 1,307 1,201 5,466 681,977 Ministry’s Response: The Head of Budget Agency explained that these issues are presently engaging the attention of the Ministry of Finance.
Recommendation: The Audit Office recommends that the Accountant General take urgent steps to effect closures of all inactive accounts with positive balances and to transfer these balances to the old Consolidated Fund and to take the necessary steps in order to liquidate the overdrafts on the inactive accounts and to effect their closure.

(2007/10) 36.

The Monetary Sterilisation Account, set up in 1993 to capture the proceeds from issues of medium term (i.e.
182 & 365 days) Treasury Bills, reflected a balance of $49.092 billion as at 31 December 2007.

However, the related balance in the Schedule of Public Debt was stated as $51.862 billion, resulting in an unexplained difference of $2.770 billion.

Ministry’s Response: The Head of Budget Agency indicated that the balance of $2.770 billion represents discounts on Treasury Bills.

15 37.
In view of the foregoing observations, and the fact that (a) in some instances the actual bank balances were used instead of cash book balances; (b) an absence of reconciliation existed for the vast majority of Government bank accounts; (c) there were incorrect recordings of current assets; and (d) the recording of “Other Liabilities” totalling $3.053 billion remained unsubstantiated, 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 2007, could not be satisfactorily determined.
APPROPRIATION ACCOUNTS OF HEADS OF BUDGET AGENCIES 38.

The Appropriation Accounts of Heads of Budget Agencies for the year ended 31 December 2007 in respect of the current and capital votes for which they were responsible, are shown on pages 2/49 to 2/188.

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

RECEIPTS AND DISBURSEMENTS BY HEADS OF BUDGET AGENCIES 39.
The Statements of Receipts and Disbursements by Heads of Budget Agencies for the year ended 31 December 2007 are shown on pages 2/189 to 2/207.

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

STATEMENT OF THE PUBLIC DEBT 40.

In accordance with Article 221 of the Constitution, the Public Debt of Guyana and the servicing 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 № 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 2007, nine loans were contracted and all the related agreements laid on 27 December 2007 in the National Assembly.

The following are details of new loans for 2007: 16 № Date of Agreement Loan Ref.
Donor Agency Description of Loan 22-02-07 1730/SF-GY IDB 22-02-07 1731/SF-GY IDB 20-03-07 1745/SF-GY IDB 20-03-07 1746/SF-GY IDB 20-03-07 20-03-07 31-01-07 11-07-07 23-01-07 1750/SF-GY 1751/SF-GY 1752/SF-GY 1803/SF-GY SA 131122 IDB IDB IDB IDB Venezuela Georgetown Solid Waste Management Programme Georgetown Solid Waste Management Programme Programme for Modernisation of Justice Administration Programme for Modernisation of Justice Administration Support for Competitiveness Support for Competitiveness Citizen Security Programme Transport Infrastructure Rehab.
Program Supply crude oil and refined oil products and LPG of up to 5,200 barrels per day annually Amount US$’000 18,070 2,500 15,000 10,232 18,000 8,650 19,800 27,000 27,811 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 has the responsibility for submitting an official schedule of Public Debt outstanding in the name of the Government, other levels of government and public enterprises for audit examination and certification.

42.

The Public Debt Register was not properly maintained, as several entries were incompletely written up, for e.g., period of loan and rate of interest.
In addition, twenty-two loans showed differences in the amount outstanding as compared with the Public Debt Statement, Public Debt Register and the loan confirmation of outstanding balances submitted by the donor agency.

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.

Ministry’s Response: The Head of Budget Agency agreed that the disbursements are recorded based on information received from loan creditors.

Efforts would be made to reconcile this information with the executing agencies.
Recommendation: The Audit Office 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, the Department should take steps to have the Public Debt Register properly maintained, computerised and carry out monthly reconciliation of its records with those of the Debt Management Division.

(2007/11) 17 43.

The reported Public Debt as at 31 December 2007 (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 2/28 to 2/45 and is summarised below: Description External G$`000 Internal G$`000 Total (2007) G$`000 Total (2006) G$`000 Unfunded Funded 121,023,850 - 60,863,419 4,798,249 181,887,269 4,798,249 248,898,725 4,734,850 Sub-total 121,023,850 65,661,668 186,685,518 253,633,575 Treasury Bills (90 days) (182 & 365 days) - - 1,648,150 51,861,550 1,648,150 51,861,550 450,600 54,798,050 Total 121,023,850 119,171,368 240,195,218 308,882,225 44.
As can be noted, the total Public Debt stood at G$240.195 billion, as compared with G$308.882 billion at the end of 2006, giving a decrease of G$68.687 billon.

Expressed as a factor of Current Revenue, the total Public Debt at the end of 2007 was 2.90 times current revenue compared with a factor of 4.79 at the end of 2006 and 5.45 at the end of 2005.

SCHEDULE OF ISSUANCE AND EXTINGUISHMENT OF ALL LOANS 45.
The Schedule of the Issuance and Extinguishment of all Loans reflected a balance of $7.433 billion at the end of 2007.

However, this balance did not include loans granted in 2004 totalling $105M to Aroaima Mining Company and Hand-in-Hand Trust Corporation.

46.

Included in the balance of $7.433 billion were loans issued to LINMINE, Guyana Airways Corporation and Mards Rice Milling Company Limited.
The recovery of the amounts loaned to LINMINE appears to be very remote, in view of the fact that the Government has divested 70% of its interest in the Company.

Guyana Airways Corporation is no longer in existence, while the financial statements of Mards Rice Milling Company Limited were last audited in 2002.

Ministry’s Response: The Head of Budget Agency indicated that this issue is being addressed by the Ministry of Finance.

47.
47.

In view of the foregoing observations, the completeness, accuracy and validity of the amounts shown in the Schedule of the Issuance and Extinguishment of all Loans, could not be satisfactorily determined.

18 FINANCIAL REPORTS OF THE DEPOSIT FUNDS 48.

Section 42 of the FMA Act provides for the Minister to “establish one or more Deposit Funds into which public moneys shall be paid pending repayment or payment for the purpose for which the moneys were deposited”.
It was noted that deposits received during the year were paid directly into the Consolidated Fund (Account №.

407), while related payments were also effected directly from that Fund.

This method of treatment did not appear to address the accounting issues surrounding deposits and therefore is deemed inadequate.

Ministry’s Response: The Head of Budget Agency indicated that this issue is being addressed by the Ministry of Finance.
Recommendation: establish a Deposit Fund in accordance with the requirement of the FMA Act.

(2007/12) The Audit Office recommends that the Minister of Finance undertake to 49.

The Audit Office continued to experience difficulty in determining the exact balance on the Deposits Fund.

This is due to a gap of fourteen years in financial reporting covering the period 1982 to 1995.

In addition, the ledgers relating to the Fund were not written up since September 1987.
The figures on the financial statement for the period under review were based on submissions by Ministries, Departments and Regions.

However, in the absence of reconciliation with the Accountant General’s records, the amounts shown in the statement could not be relied upon.

50.
50.

The Audit Office was also unable to verify the accuracy of $1.451 billion shown as deposits held for investments on behalf of the Sugar Industry Labour Welfare Fund, the Sugar Industry Rehabilitation Fund and the Sugar Industry Price Stabilisation Fund.

These entities were last audited for the respective years 1996, 1980 and 1980.

It was therefore not possible to use the entities records as a basis of verifying the accuracy of the balances.
Ministry’s Response: The Head of Budget Agency indicated that this is information that is to be disclosed in the entity’s submission to the Public Accounts.

51.

A similar situation existed with the Dependants' Pension Fund.

The Financial Report of the Deposit Fund shows an amount of $378.396M held on behalf of the entity.

However, the last set of audited accounts was in respect of 2004.

Hence the accuracy of this amount could not have been properly validated.

52.
52.

Prior to 2004, the records at the Accountant General's Department were not maintained in a manner to adequately monitor or control advances granted from the Deposits Fund.

In addition, it was not possible to easily ascertain the value of advances issued or outstanding as at 31 December 2003.

As a result, the amount of $4.987 billion shown as advances outstanding as at 31 December 2007 could not be substantiated.
19 Ministry’s Response: The Head of Budget Agency explained that the reporting gap between the periods 1982 to1991 resulted in the Accountant General’s Department being unable to reconcile and determine the accuracy of the balances of the Deposit Fund.

The information was therefore obtained from the Ministries/ Departments/Regions.

53.
53.

In view of the foregoing observations, the completeness, accuracy and validity of the amounts shown in the Financial Report of the Deposit Fund could not be satisfactorily determined.

SCHEDULE OF GOVERNMENT GUARANTEES 54.


The Schedule of Government Guarantees shall include, with respect to each Government guarantee outstanding (i) the identity of the public entity whose borrowing has been guaranteed; (ii) the identity of the creditor; and (iii) and the amount of the Government’s potential debt obligation in respect of the guarantee.

55.
55.

The Government had guaranteed 100% of the borrowings of Guyana Transport Services Ltd, Guyana Telecommunications Corporation and Guyana National Co-operative Bank.

The above entities are no longer in existence and therefore the responsibility to discharge liabilities totalling $623.124M now rests with the Government.

The Audit Office had recommended in previous Reports that this amount be transferred to the Public Debt.

It is disappointing to note that no action was taken in this regard.
Ministry’s Response: The Head of Budget Agency indicated that this issue is being addressed by the Ministry of Finance.

56.

In view of the foregoing observations and my comments above, the completeness, accuracy and validity of the amounts shown in the Schedule of Government Guarantees could not be satisfactorily determined.

FINANCIAL REPORT ON EXTRA-BUDGETARY FUNDS 57.

Extra-Budgetary Funds were not created during the period under review.
FINANCIAL REPORT OF OTHER ACCOUNTS APROVED BY THE MINISTER There was no other Financial Report approved by the Minister for the period under 58. review.

20 AGENCY 01 & DIVISIONS 501 & 502 OFFICE OF THE PRESIDENT Current Expenditure Prior year matters, which have not been resolved 59.

The Office of the President was still unable to recover overpayments of net salaries totalling $145,508, which was erroneously made to four officers whose services were terminated.
Office’s Response: The Head of Budget Agency explained that the approval of the Finance Secretary was sought to have the sum written off, since attempts to recover the overpayments proved futile.

Recommendation: this matter with a view to write off same.

(2007/13) The Audit Office recommends that the Head of Budget Agency follow up 60.
The Office continued to inappropriately meet the expenditures of the Presidential Guard, Guyana Information Agency, Castellani House and the Joint Intelligence Co-ordinating Agency from the subhead, Subsidies and Contributions to Local Organisations, when these are all Departments in the Office of the President.

Office’s Response: written the Finance Secretary to have this matter rectified and is awaiting a response.
The Head of Budget Agency explained that the Administration has since The Audit Office recommends that the Office of the President in Recommendation: 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.

(2007/14) 61.
The Office of the President is still to lay reports in the National Assembly of the audited accounts for the following statutory entities under its control, which were last audited for the years shown below:- Entity 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. Government Information Agency Year of Last Audit Report 2006 2005 2006 2003 2002 2002 2002 2003 2003 2003 21 Office’s Response: have these accounts laid before the National Assembly.
The Head of Budget Agency explained that every effort is being made to Recommendation: special effort to have these accounts laid before the National Assembly.

(2007/15) The Audit Office recommends that the Head of Budget Agency make a Current year matters, with recommendations for improvement in the existing system 62.

Amounts totalling $16.997M were expended on vehicle spares and maintenance.
However, the costs for maintenance of the vehicles have improved over the previous years except for the following vehicles which were still considered high as shown below: Vehicle №.

PEE 6783 PHH 4702 PJJ 5464 PKK 2173 Total Amount $’000 1,069 1,099 1,023 826 4,017 Office’s Response: The Head of Budget Agency explained that: (a) (b) The motor vehicle PEE 6783 is a Nissan Patrol which was used by the security section in excess of ten years.
Because of the shortage of vehicles in that department, this vehicle was kept but had to be completely overhauled after the engine was damaged.

The bodywork, shocks and broken lights were all replaced and done over to make this vehicle road worthy.

Given the age and horsepower of the vehicle, the work which was undertaken and the cost involved is within market maintenance cost.

The motor vehicle PHH 4702 was purchased as a new vehicle for the President’s fleet and with only 18,000 KM on the clock.
The vehicle was involved in an accident on the Corentyne Highway and was damaged to a point where it was felt that repairs cost would have been astronomical.

However, the supplier of the vehicle, AINLIM, quoted the sum of one million, five hundred thousand dollars ($1,500,000) as the estimated sum to have this vehicle fixed.

It was felt that given the limited use of this vehicle, it would have been advantageous to repair it.
The Office were however, fortunate to secure the services of a body and repairs shop, which imported the parts from Barbados and completed the reconditioning of this vehicle at about half of a million dollars less than what AINLIM had estimated.

22 (c) The motor vehicle PJJ 5464 is used in the Prime Minister’s fleet of vehicles and was bought as a used vehicle.

It had reached a stage where it needed a complete overhaul along with bodywork, interior upholstery work and its lights had to be replaced.
The cost for this complete overhaul and reconditioning of this vehicle was less than other quotes received and it is believed that the job was satisfactorily undertaken.

(d) With respect to PKK 2173, this vehicle was laying ‘want of entry’ in the stock yard of Customs and Trade Administration.

It was offered to the Office and because it needed a 4X4 for the security network, the Office accepted the vehicle and undertook repairs which were very extensive.
The Office have had this vehicle fully reconditioned for a cost which was considered satisfactory given the rotting state of the vehicle and the extensive repairs that had to be done.

The Office is satisfied that it has received value for money for the repairs undertaken on the aforementioned vehicles.

Recommendation: cost for maintaining the old fleet of vehicles.
(2007/16) The Audit Office recommends that the Office of the President monitor the Prior year matters, which have not been resolved Capital Expenditure 63.

The National Communications Network (NCN) is still to adhere to the requirements of the Procurement Act (2003) regarding adjudication at the appropriate authority levels.

During 2007, NCN procured equipment and services valued at $49.694M without adherence to Tender Board procedures or obtaining the required approvals.
The equipment included Sync Pulse generator, video servers, fire extinguishers, 10 and 15 KVA UPS and waveform monitor/vectorscope.

The equipment was also not inventoried and hence could not be verified since it was difficult to determine the assigned locations.

Similar breaches were observed in previous years.

Agency’s Response: items and have them inventoried.

The Head of NCN explained that attempts will be made to locate the Recommendation: soon as possible and have them inventoried.
(2007/17) The Audit Office recommends that the NCN should locate these items as 64.

The Environmental Protection Agency (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.

To date, revenues, expenditures, assets and liabilities of the Wildlife Division have not been reflected in the accounts of the EPA.
23 Agency’s Response: The Director of the EPA explained that efforts are being made to have this unit transferred with effect from 1 July 2009 under the EPA and to have the accounts reflected under the EPA financial statements.

The Audit Office recommends that the EPA financial report should Recommendation: include reporting on the revenues, expenditures, assets and liabilities of the Wildlife Division.
(2007/18) Current year matters, with recommendations for improvement in the existing system Subhead 33003 – Lands and Surveys 65.

The sum of $10.950M was provided for topographic, occupational and cadastral surveys.

According to the Appropriation Account, the full amount was expended.

However, the records of Lands and Surveys revealed that amounts totalling $10.237M were expended on carrying out surveys in Ituni, Kwakwani, Aliki, Laddersville and Hogg Island.
The remaining amount $713,452, was retained by Lands and Surveys and not repaid to the Consolidated Fund as required.

The Appropriation Account was therefore overstated by the amount.

Commission’s Response: The Commissioner of Lands and Surveys Commission acknowledge the query as being correct and indicated that the recommendation made by the Auditor General will be implemented in the future.
He also stated that due to inclement weather conditions, the task in Hogg Island was not completed, which resulted in an unspent balance of $713,452 at the end of 2007, but this balance was fully expended in 2008 and the task completed.

The Audit Office recommends that the Commissioner ensure that all Recommendation: unspent monies are refunded promptly to the Office of the President for repayment to the Consolidated Fund and related adjustments made to the Appropriation Account.
(2007/19) Subhead 34007 – Government Information Agency (GINA) 66.

The acquisition of office and media equipment valued at $4.457M, which included computers, television, office chairs, cameras, camstudio recorder and speed light/battery kit among other things, were not recorded on inventory nor marked as the property of GINA.

Agency’s Response: The Head of the GINA explained that all assets will be marked and recorded in the Fixed Assets Register.
Recommendation: The Audit Office recommends that GINA put systems in place to ensure that all asset acquisitions are recorded in the Fixed Assets Register and marked for identification as the property of GINA.

(2007/20) 24 AGENCY 02 OFFICE OF THE PRIME MINISTER Current Expenditure Current year matters, with recommendations for improvement in the existing system 67.
Amounts totalling $3.529M were expended on vehicle spares and services, of which amounts totalling $2.721M were expended in respect of thirty one contracts awarded to five contractors for repairs to five vehicles.
An analysis carried out by the Audit Office revealed high maintenance costs incurred in respect of the following vehicles during the years 2005 to 2007: Vehicle № PEE 7511 PEE 236 PHH 4396 PKK 81 Total 2005 $’000 2006 $’000 2007 $’000 843 842 1,175 - 2,860 685 548 311 - 943 101 495 731 1,544 2,270 Total $’000 2,471 1,491 1,981 731 6,674 Office’s Response: The Head of Budget Agency explained that the Office of the Prime Minister has continuously acted on the recommendations made by the Audit Office.
To date, vehicles PEE 236 has been disposed of in accordance with approved procedures.

Requests are continuously made in the office’s budget proposal year after year, but without success.

However, provision was made for one vehicle in 2009 and the office is presently in the process of acquiring same.
With respect to vehicle PKK 81, which was acquired in 2007, approximately 36% of the total maintenance cost represents the replacement of a windshield which was damaged during the 2007 Annual Safari to the Pakaraima Mountains.

Recommendation: The Audit Office once again 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.
(2007/21) 68.

Amounts totalling $51M were expended on Subsidies and Contributions to Local Organisations.

Included in this amount was the sum of $14.6M which was expended in relation to the purchase of 2 Perkins engines for which there was no evidence of the approval of NPTAB.

As a result, it could not be easily determined whether the contracts were properly awarded in accordance with Tender Board Regulations.
25 The Head of Budget Agency explained that the Office of the Prime Office’s Response: Minister purchased only one Perkins engine for which two payments totalling $9.7M was made.

The engine was bought for the Lethem Power Company on an emergency basis, as the generating system at Lethem malfunctioned and the area was without power.

The engine was purchased from the same supplier from which the current generating system was procured for the Lethem Power Company.
Due to an oversight, the approval of the NPTAB was not sought for sole sourcing and this is regretted.

Recommendation: systems in place to prevent any recurrence.

(2007/22) The Audit Office recommends that the Head of Budget Agency put AGENCY 03 MINISTRY OF FINANCE Current Expenditure Programme 1 – Ministry Administration Prior year matters, which have not been resolved 69.
There continued to be insufficient documentary evidence to support refunds to the Guyana Rice Development Board (GRDB) with respect to Rice Levy A.

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.
During 2007, the amount of $2.150 billion was paid to the GRDB to allow for Rice Levy A to be paid in as current revenue, as provided for in the Estimates.

70.

During the period under review, amounts totalling $245.243M were expended to meet the cost of operations of the State Planning Secretariat, Customs Anti-Narcotics Unit (CANU), National Procurement and Tender Administration Board, Statistical Bureau and the Financial Intelligence Unit.
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.

Firstly, Employment Costs and Other Charges are not categorised and shown in the Appropriation Account in the traditional manner, and this distorts the true costs in 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.

Ministry’s Response: The Ministry indicated that a policy decision is required on this matter.
Recommendation: The Audit Office again recommends that the Ministry of Finance cease to fund the operations of CANU from Subsidies and Contributions to Local Organisations and create specific programmes under the existing programme budgeting arrangements in respect of this Department.

(2007/23) 26 71.

Further, although CANU was established to protect Customs revenues, this Unit was not operating under the direction of the Commissioner of Customs and Trade Administration.
It is therefore clear that this arrangement does not provide for proper financial and administrative control, and is not in conformity with the applicable Customs Laws and Regulations.

Ministry’s Response: The Ministry indicated that a policy decision is required on this matter.
The Audit Office also recommends that the Ministry of Finance take Recommendation: appropriate measures to transfer the operations of CANU to the direct managerial control of Customs and Trade Administration, Guyana Revenue Authority.

(2007/24) 72.

The State Planning Commission, which was to have been dissolved several years ago and its operations transferred to the Ministry of Finance continues to be in existence and has the status of a separate legal entity.
In addition, for the period under review, the State Planning Secretariat had an actual staffing of 52 persons.

However, only 24 officers were attached to it.

The remaining 28 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.

The last set of audited accounts of the Commission was in respect of 1991.
Ministry’s Response: The Ministry indicated that a policy decision is required on this matter.

Recommendation: The Audit Office again recommends that the Ministry of Finance take steps to formally dissolve the State Planning Commission and to ensure that financial statements for the years 1992 to 2007 are prepared and submitted for audit examination.

(2007/25) 73.
(2007/25) 73.

In previous reports, the Audit Office highlighted the Ministry’s failure to pay over the Government’s share of 24% of the proceeds of Guyana Lotteries to the Consolidated Fund.

Instead, such proceeds were paid into a special bank account № 3119 and were used to meet public expenditure without Parliamentary approval.

During the reporting period, no action was taken to pay over the amounts due to the Consolidated Fund.
Ministry’s Response: The Ministry indicated that a policy decision is required on this matter.

The Audit Office recommends that (a) the Ministry of Finance take Recommendation: appropriate measures to comply with Section 38(1) of the FMA Act, by immediately ensuring that the balance in bank account №.
3119 is transferred to the Consolidated Fund and that thereafter future Government’s shares of the proceeds of the Guyana Lotteries are paid directly to the Consolidated Fund; and (b) at the end of each year transfers should be made to the Consolidated Fund to the extent of funds utilised from the Lotteries Account.

A corresponding supplementary estimate should then be passed in the National Assembly to ensure Parliamentary approval of the expenditure and the recording in the Public Accounts.
(2007/26) 27 74.

During the period 1996 to 2007, amounts totalling $3.107 billion were received from the Guyana Lotteries Company and deposited into Account № 3119.

The balance on this account as at 31 December, 2007 was $52.120M.

Therefore, payments totalling $3.055 billion were made during the period 1996 to 2007 to meet expenditure.

Of this amount, a total of $179.392M was expended to meet expenditure for 2007.
In this regard, the following are details:- Ministry/Department/Region Amount $’000 Remarks Ministry of Public Works 70,000 Site, field and pitch preparation for World Cup Cricket.

Ministry of Culture, Youth & Sports 97,889 Operating a local Organising Committee, management of a Bed and Breakfast Secretariat and other miscellaneous expenses.

NICIL 5,000 Support for public viewing of FIFA World Cup Football.

Stipend to members 503 Youth festival in Venezuela.
Guyana Fashion Week 6,000 Guyana fashion week.

Total 179,392 75.

The above expenditure was within the National Sectors previously identified and was in accordance with the guidelines for access to the Lottery funding, which included funding for activities that promoted cultural and youth and sports development, financed medical treatment overseas and economic support for disadvantaged groups, among others.

76.

The last set of audited accounts of the Guyana Lottery Commission was for the year 2006.
At the time of reporting, the accounts for the years 2007 and 2008 were received and the audits were in progress.

Current and Capital Revenue 77.

The Consolidated Fund continued to be understated by a failure to transfer a balance of $41.954M, which exists in the Government of Guyana OMAI Royalties Account №.

964.

This was static since 2006, indicating that no royalties were received during the current reporting period.
Nonetheless, the balance on the account should have been paid over to the Consolidated Fund.

Ministry’s Response: The Ministry indicated that several letters, as far back as 22 September 2004, were sent to the Governor Bank of Guyana, requesting that the balance on the account be transferred to the Consolidated Fund but to date this has not been done.

Recommendation: relating to royalties be paid directly into the Consolidated Fund.
(2007/27) The Audit Office recommends that this account be closed, and all revenue 28 78.

Significant differences continued to be observed between the amounts shown as receipts in respect of external loans on the Statement of Receipts and Disbursements and those recorded in the Public Debt Statement.
The following gives a breakdown:- Lending Agency Public Debt Statement $’000 Revenue Statement $’000 Difference $’000 Caribbean Development Bank China International Development Association Inter-American Development Bank IFAD India Venezuela Other Project Loans 2,160,685 816,914 113,305 10,146,013 479,680 301,350 5,588,505 - 2,198,053 - 111,877 9,786,304 442,574 420,000 - 777,406 (37,368) 816,914 1,428 359,709 37,106 (118,650) 5,588,505 (777,406) Ministry’s Response: The Ministry indicated that the amount shown under the heading on the Public Debt statement for the various loan agencies represents payments.
Amounts under the heading on the Revenue Statement represent funds for the agencies.

Therefore, amounts under the Public Debt and Revenue Statement are not the same.

These are different transactions.

The Audit Office recommends that the Ministry take appropriate measures Recommendation: to (a) ensure that the Public Debt Register is updated at the time disbursements of loan proceeds are made; and (b) reconcile the entries in the Register with confirmations received from loan agencies.

(2007/28) 79.
(2007/28) 79.

Guyana Stores Ltd. was sold in October 2000 at a price of US$6M.

Of that amount, US$4M was deposited by the purchaser.

The remaining US$2M should have been paid in September 2002, but remained outstanding up to the time of reporting.

A similar observation was made in relation to the National Paints Company where US$900,000 is still outstanding on the purchase price.
Ministry’s Response: The Head of the Privatisation Unit advised that these matters are still engaging the attention of the Court.

Current year matters, with recommendations for improvement in the existing system 80.

During the period under review, net salaries totalling $548,756 were refunded without the related deductions.

In this regard, there was no evidence that the Ministry made attempts to recover the deductions from related agencies.
Ministry’s Response: The Ministry indicated that this matter is presently being reviewed by the Salary Section.

Recommendation: with the agencies in order to recover all amounts overpaid.

(2007/29) The Audit Office recommends that the Ministry aggressively follow up 29 There were unauthorised credit purchases of fuel totalling approximately $7M from 81.

GUYOIL.

Ministry’s Response: The Ministry acknowledge the finding.

Recommendation: purchasing fuel on credit.


(2007/30) The Audit Office recommends that the Ministry desist from the practice of Programme 2 – Accountant General’s Department Prior year matters, which have not been resolved 82.

The salaries bank account № 506, which has an overdraft of $1.946M, became non- operational in June 1996.

The overdraft had had its genesis in a fraud perpetrated on the Department in the early 1990’s and the suspect has since died.
Given these circumstances, the Finance Secretary was written to with a view to writing off the loss.

Department’s Response: engaging the attention of Cabinet, since the amount was above the limit of the Losses Board.

The Head of Budget Agency explained that the reported loss was 83.

The Conference Advances Register revealed that for the year 2007 there were 138 advances totalling $51.239M, which were still to be cleared.
This was compounded by the fact that 195 advances totalling $64.973M for the years 2004 to 2006 are still to be cleared.

Department’s Response: The Head of Budget Agency explained that while some of the recipients were tardy in clearing their advances, others 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 to, requesting them to submit documentation to clear their advances.

At the time of reporting, the situation remained the same.
Capital Expenditure Subhead 19004 – Basic Needs Trust Fund (5) An examination of the contracts awarded under the Basic Needs Trust Fund revealed the 84. following unsatisfactory features: • In relation to the rehabilitation of the Guava Bush Road the works were awarded in the sum of $23.710M to the second lowest bidder of five bidders.

An approved variation of $0.982M revised the project cost to $ 24.692M.

Of this sum, amounts totalling $10.742M were paid to the contractor.
The contract was terminated on 31 August 2008 as a result of lack of diligence on the part of the contractor, among other things.

30 • In relation to the project cost of $82.866M for the construction of the Greenwich Park Primary School, there was an overpayment of $2.324M, as a result of the following:- Description Quantity Paid Unit Quantity Verified Difference Paid Rate Amount $ 2" x 8"Floor Joist–pg.6, 2(a) 2" x 6" Rafters – pg.

7, 1(b) Roof shedding – pg.

7, 2(a) 3,700 6,800 1,930 Lin.

feet Lin.


feet Lin.

feet 2,469.25 3,742.56 1,201.70 1,231 3,057 728 280 195 1,900 Overpayment 344,680 596,115 1,383,200 2,323,995 Project’s Response: The Project’s management acknowledged the overpayment and pointed out that work valued in excess of the overpayment was done as a “trade off”, without approved documentation in order to keep the cost of the project within budget.
Management also conceded that such a practice “should not be done at the expense of good contract administration".

85.

A sum of $1.366M was expended on the repairs to Land Rover PKK 163 that was involved in an accident at Lethem in 2006.

In this regard, a loss report and supporting documentation was not provided for audit scrutiny.

It could not therefore be ascertained whether the accident was properly investigated and reported.

Subhead 44007 – Poverty Programme 86.


In relation to the expenditure of $476.439M reflected in the Appropriation Account for the Poverty Programme, ten Ministries, nine Administrative Regions and one Project were issued with Inter/Intra-Departmental Allocation Warrants for the sum.

The warrants, which totalled 61 in number, were to enable those entities to undertake works on behalf of the Ministry of Finance and to report expenditure in keeping with standard financial requirements.
However, at the time of reporting, financial returns were not made in respect of 18 warrants valued at $124.656M.

In the circumstances, the completeness and accuracy of the reported expenditure could not be determined.

Ministry’s Response: The Head of Budget Agency explained that the Accountant General’s Department was taking appropriate action to have the outstanding financial returns submitted.

Subhead 45008 – Guyana Revenue Authority 87.


There was no evidence that an approval for change in programme was obtained to enable the Guyana Revenue Authority to undertake the construction of the GRA building in Linden and the purchase of a Toyota Mark II motor car from its capital provision.
Ministry’s Response: The Ministry indicated that it has confirmed that funds were budgeted for the GRA to undertake the construction of the GRA building in Linden, therefore, no approval for change in programme was necessary.

31 CUSTOMS & TRADE ADMINISTRATION Prior year recommendations which have not been resolved 88.
In my 2006 Report, it was stated that total payments into the Consolidated Fund amounted to $28.083 billion, while the Statement of Receipts and Disbursements prepared by the Ministry of Finance reflected an amount $28.184 billion, a difference of $101M.

A similar observation was made in respect of 2005 where the statement prepared by the Ministry of Finance showed total payments into the Fund as $25.827 billion, whilst the records of Customs and Trade Administration showed $25.830 billion.
Included in the figure of $25.830 billion shown as paid over to the Fund for 2005 was an amount of $10.318M, which was reported stolen from the Administration on 27 May 2005.

This amount was not adjusted on the revenue statement to show the actual payment into the Consolidated Fund as $25.820 billion, resulting in an overstatement of $7.113M.

At the time of reporting, the Administration and the Ministry of Finance had still not reconciled their records and made the necessary adjustments.

89.
89.

This situation continued in 2007 where according to the records of the Customs & Trade Administration, total payments into the Consolidated Fund for 2007 were $8.150 billion while the Statement of Receipts and Disbursements prepared by the Ministry of Finance showed that total payments into the Fund were $8.159 billion, resulting in a difference of $9M.

Administration’s Response: The Commissioner General indicated that this matter is being addressed currently.
Recommendation: The Audit Office recommends that the Customs and Trade Administration and the Ministry of Finance renew their efforts to reconcile their records and make the necessary adjustments.

(2007/31) 90.

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

The system provides for PIDs to be perfected within 10 working days from the date of their issue.
In addition, the use of the PID facility is valid for one calendar year after which importers are required to reapply to the Commissioner General for further use of the facility.

However, of the 1,032 PIDs that were issued for 2006, seventeen PIDs with a CIF value of $2.832 billion remained outstanding at the time of reporting.

In addition, 2 PIDs with a CIF value of $13.870M, 50 valued at $154.990M and 3 valued at $307,224 for the years 2005, 2004 and 2003 respectively, also remained outstanding.
A similar situation existed in 2007 where of the 940 PIDs that were issued during the period under review, 3 PIDs with a total CIF value of $4.691M remained outstanding at the time of audit in March 2009.

In addition, applications by importers were not presented for audit scrutiny.

Administration’s Response: The Commissioner General explained that the PIDs are currently being reviewed with a view to demand outstanding amounts from importers.
One of PID’S valued at $5.912M was perfected after the conclusion of the audit.

Discussions are on going with the Commissioner General with a view to issue letters to one importer Airways to recoup outstanding amounts owed to Guyana Revenue Authority.

32 The Audit Office recommends that the Customs and Trade Administration Recommendation: put mechanisms in place to expedite the processing of PIDs so that they can be perfected within the prescribe time-frame.

(2007/32) 91.
(2007/32) 91.

An examination of the Seizures Register revealed that there were 107 seizures during 2006.

However, 22 files were still not presented for audit examination while in 2005 and 2004, seven and 10 files respectively were still not presented for audit examination.

This situation continued in 2007 where amounts totalling $20.684M were collected as additional duties on items seized, while $37.277M was collected as compensation and fines.
An examination of the Seizures Register revealed that there were 99 seizures during the period under review.

However, at the time of audit in March 2009, only 56 files were presented for audit examination.

Administration’s Response: The Commissioner General indicated that efforts are being made to locate the outstanding files and present them for audit examination.
Recommendation: The Audit Office recommends that the Customs and Trade Administration take steps to (a) expedite the processing of seizures since the delay to do so can result in the deterioration of the related goods and subsequent loss in revenue; and (b) locate and present all outstanding files for audit examination.

(2007/33) 92.
(2007/33) 92.

The Administration has still not implemented appropriate measures to ensure that all outstanding ship files for the years 2007 and 2006 are completed and submitted to the Quality Review Section for examination and closure.

An examination of the Ships’ Rotation book kept at Customs House revealed that of the 1,089 vessels that came into port Georgetown during 2006, only 846 files were submitted to the Quality Review Section for examination and closure, leaving 243 files incomplete.
Similarly in 2007, of the 1,050 vessels that came into port Georgetown during 2007 only 663 files were submitted to the Quality Review Section for examination and closure.

In addition, a sample of 25 files was requested for audit examination.

However, at time of reporting, none of the files were presented for audit scrutiny despite repeated requests for the presentation of the files.
In the circumstances, an examination of the files could not have been carried out to determine the accuracy of the assessments made for applicable duties and taxes.

Administration’s Response: The Commissioner General stated that although these files were unclosed and not submitted to Quality Review, a 42 days report was prepared for each file indicating the reasons why these files were not closed.

Recommendation: take urgent measures to submit the files requested for audit examination.
(2007/34) The Audit Office recommends that the Customs and Trade Administration 93.

The Administration has still not presented a losses report to the Finance Secretary for a comprehensive submission by the Ministry of Finance to Cabinet for approval to write off losses prior to 2002.
These would include cheques valued at $38.350M which were dishonoured, and for which the amounts remained uncollected for the period 1996 – 2000, and cheques totalling $14.698M for goods which were released to some importers during the Public Service strike of May/June 1999, and have since become stale-dated.

33 Administration’s Response: The Commissioner General gave the assurance that this report is currently being compiled and will be forwarded to Ministry of Finance shortly.

94.
94.

In the Auditor General’s Report of 2003, it was reported that a total of 170 remissions were granted to re-migrants for the remission of duties on motor vehicles during the period January to August 2003.

The following table shows the pattern of the granting of this concession on a monthly basis: Month January February March April №.

of Concessions 8 6 7 10 Month May June July August №.

of Concessions 14 22 17 86 95.


Prior to September 2003, the Minister of Finance was empowered to grant the remission of duties in accordance with Section 6(1) of the FAA Act and Section 12 of the Customs Act.

On 22 August 2003, the Fiscal Enactments (Amendment №.

2) Act 2003 was assented and came into effect on 1 September 2003.

The latter removed the authority of the Minister to grant remissions of duties by repealing the 2 sections referred to above of the FAA Act and the Customs Act.
That authority now vests with the Commissioner General.

96.

The Audit Office examined the files relating to the 86 concessions that were granted in August 2003 and observed that 52 concessions appeared to have been falsified in that there was evidence to suggest that the signature of the Minister of Foreign Affairs was photocopied and placed on the authorising documents.
In other words, the Minister did not approve of the concessions but his photocopied signature appeared in minute purportedly submitted to him for approval.

Further examination revealed forty applicants did not meet the criteria for the grant of the concessions for various reasons, such as excess engine capacity, lack of evidence of ownership of the vehicle, and so on.

97.
97.

It should be mentioned that the Re-migration Officer at the Ministry of Foreign Affairs prepared the authorisation document in the form of a minute but there was no evidence of checking and certification before the minute was sent to the Minister for his approval.

In addition, it is the same Re-migration Officer who prepared and signed on behalf of the Director of the Director General the memorandum to Finance Secretary stating that the concerned person has qualified for re-migration status.
In other words, there was no segregation of duties so vitally necessary to minimise the extent to which abuses could occur.
Of the remaining 34 concessions granted, 19 did not meet the criteria for the granting of 98. the concessions for the following reasons: • • Five applicants did not produce income tax returns for the 4 years prior to their return to the country; Five applicants did own the vehicles for 6 or more months; 34 • • • • • Four applicants did not produce evidence of ownership of the vehicle; Two applicants submitted invoices/quotations instead of certificates of title; One applicant was granted the concession prior to his entry into the country; One applicant was granted the concession after 3 months of his arrival; and One applicant was granted the concession on a motor car exceeding the engine capacity of 2000 c.c.
99.

As a result of the above irregularities, the Re-migration Officer of the Ministry of Foreign Affairs and 4 officials from the Ministry of Finance were sent on leave, pending Police investigations.

At the time of reporting, 2 officers were charged and placed before the Courts.

100.
100.

During 2007, the Guyana Revenue Authority granted tax exemption to 232 companies totalling $21.286 billion while 125 re-migrants were granted tax exemption totalling $82.589M resulting in a grand total tax exemption of $21.369 billion.

Shown below is the total tax exemption granted for 2006 and 2007:- Re-migrants Companies Total No.

92 78 2006 $’000 No.


2007 $’000 144,325 125 82,588 6,298,409 232 21,286,441 170 6,442,734 357 21,369,029 Current year matters, with recommendations for improvement in the existing system 101.

The Automated System for Customs Data (ASYCUDA) was introduced in 1996 with the aim of boosting efficiency in the assessment, collection and accounting for revenue.

However, the functioning of the system was limited and needed upgrading, which would have required the acquisition of additional funds.
This therefore led to the introduction of the Total Revenue Integrated Processing System (TRIPS) on 1 January 2007, which replaced the previously used system.

102.

The TRIPS, a fully integrated modular system to manage government revenues, was designed and produced by Crown Agents.

The TRIPS comprise of 8 modules namely Taxpayer Identification, Revenue Accounting, Customs Control, Intelligence and Risk Management, Audit and Assessment, Debt Management, Management Information and e-Government.
During the period under review, only 4 of the 8 modules were operational.

The 4 modules which were implemented on 1 January 2007 are Taxpayer Identification, Revenue Accounting, Customs Control and Intelligence and Risk Management.

35 103.

The Taxpayer Identification module is the core of the system from which all other modules interface and provides a unique identification number for each taxpayer.
The Revenue Accounting module on the other hand provides all the accounting facilities necessary to manage an integrated revenue system and generates a complete picture of the status of a taxpayer’s account across all tax and revenue areas.

The Customs Control module enables the electronic processing of imports and exports, Customs Declarations, valuation and controls.
The Intelligence and Risk Management module provides inter-departmental sharing of information and is a link between Customs and other tax and revenue areas, thus enabling intelligence gathering, risk identification and targeting of criminal activities.

104.

In April 2008, a Multi-Sector Task Force was set up by His Excellency, President Bharrat Jagdeo to investigate irregularities perpetrated at the Guyana Revenue Authority.
The Task Force, which was headed by the Auditor General, found that an Importer through its Broker presented 17 Customs Declarations to Customs and Trade Administration for the importation of assorted aerated beverages, during the period July to December 2007.

However, investigations revealed that Polar beers were imported and not assorted aerated beverages as was declared.

The total Customs duties and taxes payable on the importation of the Polar beers would have amounted to $321.527M.
However, with the declaration of assorted aerated beverages (which attracts a less duties and taxes), only $32.046M were paid as duties and taxes, giving a difference of $289.481M to be paid by the Importer.

105.

At the conclusion of its investigations, the Task Force had recommended that GRA take necessary disciplinary action against fifteen officers who had colluded during the introduction of TRIPS system resulting in the above mention revenue being evaded.
The Task Force had also recommended that these officers be charged criminally for the relevant offences they committed.

At the time of reporting, criminal charges had been laid against thirteen officers.

Charges were also laid against the Custom Broker and one of his employees.

106.
106.

The Task Force had also recommended among other things, that the Guyana Revenue Authority: (i) (ii) (iii) (iv) Ensure that the security cameras at the Customs and Trade Administration are in operation at all times for the safety and security of both the Customs Officers and the collection of revenue.
The security cameras have since been put into operation; Reorganise and streamline its Risk Profiling Unit to ensure that the said Unit is subject to the supervision of the Intelligence and Risk Profiling Section which was set up in May 2008; Ensure the safe custody of all seals that are required for sealing containers in order to guarantee the legitimacy of the process of sealing containers; Ensure that all containers are opened and sealed in the presence of Customs Officers at all times; 36 (v) (vi) Document their policy in the use and protection of passwords, ensuring that passwords are not shared and have this policy communicated to all employees; Implement policies that will assist to limit contact, for the transaction of business, between staff of the EPU and Assessment and Valuation Sections with Importers and Brokers.
Any such contact, pertaining to clearing consignments, should be done through the Supervisors of these Sections; (vii) Ensure that the system for examination of containers caters for rotation, so as to facilitate the checking of containers for any particular Importer at both the wharf and terminal and also by different sets of officers, to assist in avoiding collusion of this nature in the future; and (viii) Reiterate the need for officers to comply strictly with the assessment made by the TRIPS when examining containers.
107.

The System provides for deposits made by way of Bills of Sight (provisional entries) to be cleared and perfected within 3 months, failing which the amounts deposited shall be brought to account as revenue.

At the time of inspection in March 2009, it was observed that 17 Bills of Sight valued at $55.588M were still outstanding.
In addition, there was evidence that in 17 instances, importers did not perfect provisional entries within the specified period and the Administration took on average, 7 months to transfer deposits totalling $15.411M into the Consolidated Fund.

In a related matter, it was observed that 6 Bills of Sight with deposits totalling $6.642M were perfected after the stipulated period.
The Audit Office recommends that the Customs and Trade Administration Recommendation: take appropriate measures to ensure compliance with the Customs Regulations as they relate to Bills of Sight.

(2007/35) 108.

Amounts totalling $513.115M were collected as Environmental Tax.

This amount represents the total taxes levied on units of non-returnable containers of imported beverages.

However, an Environmental Tax Register was not maintained by the Administration.
In the circumstances, the accuracy of the amounts collected and deposited into the Consolidated Fund could not have been ascertained.

Administration’s Response: The Commissioner General gave the assurance that a register will be maintained immediately.

Recommendation: The Audit Office recommends that the Customs and Trade Administration take immediate steps to have the Environmental Tax Register maintained and made available for audit examination.

(2007/36) 37 109.
(2007/36) 37 109.

An examination of the Revenue Statements revealed that amounts totalling $96.882M were collected as overtime fees from merchants.

However, an examination of the Demand Register kept at the Customs Boathouse and the returns submitted by the Outstations revealed that amounts totalling $71.136M were collected from merchants, a difference of $25.746M.

In addition, evidence was seen where the Administration demanded fees totalling $2.336M from 11 Shipping Agencies.
At the time of audit in March 2009, payments were not made by the merchants.

Administration’s Response: The Commissioner General explained the amount of $25.746M indicated was however reduced to a total of $2.153M as a result of payment received after the completion of the audit.

Demand Notices were prepared and will be forwarded to the Shipping Agents to honour their obligation for the outstanding amounts.
that Recommendation: make every effort to investigate this difference and make the necessary adjustments.

(2007/37) The Audit Office recommends that the Customs and Trade Administration 110.

An examination of the Dishonored Cheques Register for 2007 revealed that 83 cheques valued at $92.295M, received from 55 importers were dishonoured and referred to their respective drawers.

However, at the time of reporting all dishonoured cheques were cleared and the amounts deposited into the Consolidated Fund.
Recommendation: The Audit Office recommends that the Customs and Trade Administration should take steps to avoid the reoccurrence of dishonoured cheques by accepting only Managers Cheque from defaulters.

(2007/38) 111.

The Value-Added-Tax (VAT) was introduced on 1 January 2007.

The Commissioner General of the Guyana Revenue Authority is responsible for administering the provisions of Act № 10 of 2005.
VAT is levied at single positive rate of 16% on the value of every taxable supply by a taxable person in Guyana and every import of goods or import of services, other than an exempt import.

112.

According to the records of the Administration, amounts totalling $36.721 billion were collected as value-added tax for the period under review and paid over to the Consolidated Fund.
However, an examination of the Statement of Receipts and Disbursements prepared by the Ministry of Finance revealed that amounts totalling $36.713 billion were paid into the Fund, giving a difference of $8M.

Administration’s Response: The Commissioner General explained that collections net of refunds for VAT / Excise Taxes and Liquor Licences totalled $36.721 billion for 2007.

The sum of $36.721 billion was transferred under Revenue Heads 590 to 599 allocated to the VAT Department by Ministry of Finance.
Liquor Licence collected by VAT/Excise Tax department totalled $8.1M but was transferred under Customs Code 5084.

The Audit Office recommends that the Customs and Trade Administration Recommendation: and the Ministry of Finance reconcile their records and make the necessary adjustments.

(2007/39) 38 113.
(2007/39) 38 113.

In accordance with Section 7 (c) of the VAT Act, the Commissioner General is required to pay the net VAT received during a tax period into the Consolidated Fund, no later than the 15th day of the month following the end of that tax period.

As at 31 December 2007, the VAT Deposit Fund A/c № 0162500447003 reflected a balance of $1.435 billion.
Administration’s Response: The Commissioner General explained that VAT collection are usually kept in the bulk account as mandated by VAT Act on the 15th working days of the following month, collection net of refund is manually transferred to the Consolidated Fund.

December 2007 net revenue of $904M was transferred to the Consolidated Fund on 18 January 2008.

114.
114.

According to Section 31(1) of the Act, every taxable person is required to lodge a tax return for each taxable period within 15 days after the end of the period, whether or not taxes are payable in respect of that period.

During the period under review, a total of 183 taxable persons failed to lodge tax returns with the Administration.

Evidence was seen where the files for 50 taxable persons were referred to the Legal Department for appropriate action to be taken against the defaulters.

115.
115.

Amounts totalling $8.040 billion were collected as Excise Tax on oil imports.
An examination of the monthly statements on oil imports and the Petroleum Product Register revealed the following differences:- Month January February March April May June July August September October November December Revenue Petroleum Register $ Revenue – Accounts Department $ Difference $ 491,672,441 246,629,451 631,976,348 321,592,885 425,052,269 654,041,040 272,579,701 632,468,798 233,364,937 133,954,765 199,976,118 463,783,214 569,149,525 188,934,229 586,785,811 277,313,197 359,559,590 660,708,496 231,185,392 630,255,684 197,238,469 189,238,662 209,724,004 471,862,362 (77,477,084) 57,695,222 45,190,537 44,279,688 65,492,679 (6,667,456) 41,394,309 2,213,114 36,126,468 (55,283,897) (9,747,886) (8,079,148) Total 4,707,091,967 4,571,955,421 (135,136,546) The Audit Office recommends that the Customs and Trade Administration Recommendation: make every effort to investigate the differences and make the necessary adjustments.
(2007/40) 116.

Amounts totalling $23.014M were collected from liquor licences.

An examination of liquor licences records for Regions 2, 3, 4 and 10 revealed that a total of 2,351 registered premises did not renew their licences in 2007.
The details are as follows: 39 Type of Business Defaulters Renewal Fees $ Total $ Liquor Restaurants Spirit Shops Hotels Special Licence Taverns Members Clubs Off Licences Shops Total 813 144 162 1 70 1,161 2,351 5,000 5,000 5,000 750 5,000 500 4,065,000 720,000 810,000 750 350,000 580,500 21,250 6,526,250 117.

In the absence of information on the status of the 2,351 businesses, it could not be determined whether licences totalling $6.526M were due for renewal.
Evidence was seen of Excise Officers making 22 control visits during the period under review.

Administration’s Response: The Commissioner General stated that there were 22 control visits done but there were several cases done during each visit.
Secondly, Licences were not renewed for several reasons such as (a) the Court Proceedings; (b) the Board was not approved by the Minister until 2008; and (c) limited resources of Guyana Revenue Authority (Vehicle) Recommendation: 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.

(2007/41) Prior year matters, which have been fully resolved 118.

In my previous Report, it was stated that there was a difference of $13.152M between the monthly statements on oil imports and the Petroleum Products Register for the year 2006.
At the time of reporting, the difference was investigated and corrected in the records of the Administration.

119.

In my previous Report, it was stated that the Administration had demanded 32 outstanding payments totalling $989,215 from 5 shipping agencies.

At the time of reporting, the amount demanded was collected and properly brought to account in the records of the Administration.

40 Prior year matters, which have not been resolved INTERNAL REVENUE 120.
There continued to be unreconciled differences between the records of the Internal Revenue Administration and the Statement of Receipts and Disbursements prepared by the Ministry of Finance.

During 2006, total payments into the Consolidated Fund were $30.511 billion.

However, the statement showed total payments into the Fund for Internal Revenue was $30.481 billion, resulting in an understatement of $30M.
Similarly, during 2007, examination of the records of the department revealed that total payments into the Fund were $32.482 billion.

However, the statement showed total payments into the Fund was $32.515 billion, resulting in an overstatement of $33M.

Administration’s Response: In respect of the understatement of $30M, this is as a result of other agencies collecting revenue under the items pertaining to the Guyana Revenue Authority.
The Accountant General’s records were requested to conduct an analysis of the overstatement of $33M in order to determine differential data.

The Audit Office recommends that the Internal Revenue Administration in Recommendation: collaboration with the Accountant General’s Department make every effort to investigate and reconcile their records with a view to accounting for and adjusting the differences.

(2007/42) 121.
(2007/42) 121.

The Internal Revenue Administration has still not ensured the proper monitoring of receipts and calculations of remittances with respect to Form II.

In accordance with the Income Tax Act, Form II is required to be submitted each year for the previous year, on the total tax deductions made by each employer.

During 2006, a sample check revealed that PAYE returns for employers from 26 companies were incorrectly calculated.
In addition, only 34 of the 47 files requested were presented for audit examination.

For 2007, the Register of Form II and the Form II Demand Register were not presented for audit examination.

As a result, the selection and verification of transactions could not be done.
Recommendation: The Audit Office recommends that the Internal Revenue Administration (a) enforce the mechanisms to monitor the receipt and the calculation of remittances; (b) send demand notices to delinquent employers for non compliance with the Income Tax Act; and (c) take appropriate measures to ensure that the Register of Form II and the Form II Demand Register are made available for audit examination.

(2007/43) 122.
(2007/43) 122.

The Travel Voucher Tax Act requires airlines to pay tax of 15% on the value of all tickets sold for travel originating from Guyana.

Failure to comply with this requirement will result in a 15% penalty on the gross amount and $50 for every day late.

Since 2002, 5 airlines had made late payments of travel tax and at the time of reporting, legal action was taken against 4 of the airlines.

However, it was observed that 1 of the airlines was in default to the sum of $25.588M.
During 2007, it was observed that there were instances where the amount charged as Travel Tax differs from the amount recouped, and there were 25 instances where Travel Taxes were paid late.

As a result, the airline were charged penalty amounting to $28.054M.

41 Administration’s Response: the Legal Office; (b) 2 airlines are closed; and (c) 1 airline had paid the penalty.

It was explained that (a) the matter regarding 1 airline is still with 123.
Steps have not been taken by the Administration to have all delinquent self-employed persons comply with the requirements of the Income Tax Act.

During 2006, the Authority had identified 22,682 persons as self-employed.

Collection of income tax from self-employed persons amounted to $1.031 billion, of which $5.870M represented professional fees collected from 145 persons.

Similarly, during 2007, the Authority had identified 23,158 persons as self- employed.
Collection of income tax from self-employed persons amounted to $1.251 billion, of which $4.985M represented professional fees collected from 89 persons.

The Guyana Revenue Authority is still awaiting a decision from Administration’s Response: the Court on the summons filed by GRA to discharge the Conservatory Order instituted in October 2003 restraining the Guyana Revenue Authority from assessing and collecting taxes from all Attorneys-at-Law and Medical Practitioners.

124.
124.

The Administration has still not ensured that the Entertainment Tax Register is properly maintained.

During 2006, it was observed that the Register was not properly written up for various periods for 5 cinemas in operation.

During the year 2007 it was observed that Registers were no longer in use but payments are done directly to the VAT Department, a list of cinemas in operation was not provided for audit inspection.

125.
125.

The Administration has still not taken appropriate measures to monitor the status of all default matters and ensure that cases pending are finalised in a timely manner.

During 2006, an examination of the Objections and Appeal Register revealed that the Section had 1,059 cases totalling $53.769M pending for various taxes defaults that were yet to be finalised.
Similarly, during 2007, an examination of the Register revealed that approximately 610 cases totalling $2.858 billion representing Tax in dispute and $44.155M for penalties in dispute pending for various taxes defaults that were yet to be finalised.
Administration’s Response: It was explained that (a) the total of $53.679M only represented the penalties in dispute, taxes in dispute totalling $1.405 billion should have also been included in the report; and (b) with regards to the 1,059 unfinalised objections for 2006, this was due to frequent bomb scare, time loss due to absenteeism, resignations and transfers.

However, to date, the unfinalised objection for 2006 has been significantly reduced to about 360.
Recommendation: Administration deal with these outstanding matters urgently.

(2007/44) The Audit Office once again recommends that the Internal Revenue 126.

The Internal Revenue Administration has now filed a losses report to the Finance Secretary, for the 11 dishonoured cheques valued at $1.709M for the years 2000 to 2002 in order for a comprehensive submission to be made by the Ministry of Finance to Cabinet for approval to write off losses prior to 2002.
In addition, the Refund of Revenue Bank Account №.

112, which became inactive some years ago and which was overdrawn by $32.949M, was still to be investigated and closed.

42 Administration’s Response: The Auditor General’s comment regarding the eleven dishonoured cheques covering the period 2000 to 2002 is noted.

A losses report was sent to the Finance Secretary in June 2009.
The Audit Office again recommends that (a) the Internal Revenue Recommendation: Administration follow up with the Finance Secretary in respect of the uncollected amounts so that the loss can be written off; and (b) the Administration investigate the overdraft and take steps to close the account.

(2007/45) 127.

There were 4,591 registered companies for the year 2006 of which 2,708 were deemed active.

However, only 748 had submitted annual returns during 2006.
Evidence was seen where the Department instituted 572 charges against companies, of which 444 were subsequently addressed in the court and 128 are currently before the court.

These charges are related to matters from year 2001 to 2006.

During the year 2007, the number of Companies registered could not be determined since a list of companies was not submitted for audit examination.
However, at the time of reporting evidence was seen where the Department instituted 201 charges against companies of which 21 were subsequently addressed in Court.

Administration’s Response: charges remained active.
It was explained that of the matters filed in 2007, a total of 38 Recommendation: The Audit Office recommends that the Internal Revenue Administration make a special effort to take legal action against the remaining defaulting companies as required by Section 60 (5) and Section 70 (5) of the Corporation Tax Act.

(2007/46) 128.

Amounts totalling $11.771 billion were collected as personal income tax during the year 2006.
According to 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 Commission, not later than 14 days after the close of the month.

However, an examination of the Defaulters Register revealed 155 instances where employers failed to submit returns.

The Department with the assistance of the Director of Public Prosecution took legal proceeding against 15 of the companies for non-submission of returns.
In addition, the Penalty Register revealed 530 penalties totalling $23.543M were outstanding.

Further, Revenue Officers made inspection visits to 70 companies but only 15 of the inspection reports were presented for audit examination.

Similarly, during 2007, there were 156 instances employers who failed to submit returns, legal proceeding was taken against 21 of the companies for non-submission of returns.
In addition, the Penalty Register revealed 732 penalties totalling $71.755M which attracts interest of $31.612M were outstanding.

Further, it could not have been determined how many inspection visits were made for the period since inspection reports were not presented of audit examination.

It was explained that continuous efforts to contact delinquent Administration’s Response: employers in order to ascertain their status are being done.
The penalty and interest register is being updated and request for the waiver of cases are being examined.

43 The Audit Office recommends that the Internal Revenue Administration Recommendation: (a) send out demand notices to the delinquent employers for non-compliance with the Income Tax Act and (b) locate and present the inspection reports for audit examination.

(2007/47) 129.

Amounts totalling $2.052 billion were collected as Withholding Tax for the year 2006.
However, the Withholding Tax Register showed a total of $1.933 billion as being collected, resulting in a difference of $0.119M.

In addition, schedules for 35 payments totalling $199.979M were not presented for audit examination.

As a result, the accuracy and validity of the payments made could not be determined.

Further, an examination of the register revealed 14 instances where payments made by various companies were not recorded.
In addition, no evidence was seen that the Department carried out checks on the records of banking institutions in order to determine the accuracy of the returns submitted.

Amounts totalling $2.127 billion were collected as Withholding Tax for the year 2007.

However, it was observed that the Withholding Tax Register was not balanced for the period under review.
Hence a comparison with the register and the amount shown as collection could not have been carried out; also there were instances where the nature of business and period was not stated in the register.

Administration’s Response: The Withholding Tax Register was never balanced in the past years and is impractical to do such given the manual system adopted.
The checking of the records of Financial Institutions in order to verify the accuracy of the Withholding Tax remitted is impractical, given the available resources and volume of work it would entail.

Nonetheless, the Guyana Revenue Authority has taken note of the activity and has taken steps to incorporate this as part of the function of a new division called the Examination Unit.
Recommendation: The Audit Office recommends that the Internal Revenue Administration make a special effort to have the Withholding Tax Registers balance at the end of each month and conduct periodic checks on the records kept at the financial institutions in order to determine the accuracy of the returns submitted.

(2007/48) Current year recommendations for improvement in the existing system 130.

Amounts totalling $19.619M were collected as Process Fees for the year under review.
Examination of Process Fees/Estate Duty Register revealed that a total of 1,119 estates were processed for the year 2007, a sample of 30 transactions were examined.

However, it was observed that the rate for calculating Estate Duty changes every quarter and the rate used for the period under review was not quoted in the register, also a rate sheet was not provided for audit scrutiny hence it was impossible to determined whether the correct rate was charged in calculating the amounts seen.
Administration’s Response: The Commissioner General noted the comment and stated that action will be taken in the future also a letter will be sent every quarter to the cashier cage in relation to the changing of rates.

The Audit Office recommends that the Internal Revenue Administration Recommendation: make every effort to have accurate rates posted on a daily basis so that the correct rate could be used at all times.
(2007/49) 44 Review of the Procurement Act № 8 of 2003 and the Operations of the National Procurement and Tender Administration Prior year matters, which have not been resolved 131.

The Procurement Act № 8 of 2003 came into operation on 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 25 November 2004, 10 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 suppliers and contractors and the promotion of fairness and transparency in the procurement process.

132.

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 proposed by the consultant for the Administration, there shall be a Chairman, Chief Executive Officer, Confidential Secretary, Senior Procurement Officer, Procurement Officer, 2 Word Processing Officers, Office Assistant, Driver and Cleaner.

133.
133.

During the period under review, the staff of the NPTA comprised of a Chairman, Chief Executive Officer, 2 Information Technology Specialists, 5 Procurement Officers, 1 Word Processing Officer, 1 Office Assistant and 1 Filing Clerk.
However, the Word Processing Officer and Office Assistant were temporarily seconded from the Ministry of Finance to the Administration for a period of 3 months, effective from 1 January 2006 but at the time of reporting these officers were still not appointed in their positions.
Administration’s Response: The Chairman explained that the NPTA has initiated steps to facilitate the secondment of the persons from the Ministry of Finance but the actions required by the external agencies to facilitate this process have not yet materialised.

Recommendation: The Audit Office recommends that the NPTA urgently address the staffing situation with a view of having the seconded staff transferred and confirmed.
Should approval to transfer the staff not be obtained, then it is recommended that the positions be publicly advertised and appropriately qualified persons be interviewed and selected to fill these positions.

(2007/50) 134.

The Act provides for the establishment of the following Tender Boards: • • • • National; District; Regional; and Ministerial, Department or Agency.

135.
135.

According to the Act, the National Board shall have responsibility for exercising jurisdiction over tenders as prescribed in the Regulations and the maintenance of an efficient record keeping and quality assurance systems.

45 136.

Article 212(W) of the Constitution provides for the establishment of a Public Procurement Commission to monitor public procurement and procedures in order to ensure that the procurement process is conducted in a fair and transparent manner.
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 of Finance on the effectiveness of training seminars regarding procurement; and (e) adjudicating debarment proceedings.

At the time of reporting, the Commission was still not established.
the procurement process; (d) organising Administration’s Response: The Chairman explained that as a consequence of the Commission not being established and in accordance with the Act, the National Board has taken the responsibility for the making of regulations governing the procurement of goods and services, determining the forms and documents for procurement and reporting to the Minister of Finance on the effectiveness of the procurement system.
The Chairman also explained that there is no formal procedure for debarring contractors and the advice of the Attorney General has been sought on the formalisation of the debarment procedure.
The Audit Office recommends that (i) every effort be made to have the Recommendation: Commission in place to ensure the independent, impartial and fair discharge of its functions in relation to procurement and the benefit to the Board of persons with expertise in procurement, legal, financial and administrative matters; and (ii) the formal procedure for debarring contractors be followed up with the Attorney General’s Office.

(2007/51) 137.
(2007/51) 137.

The Minister of Finance appointed the members of the National Board in November 2004.

According to Section 16(2) of the Act, the Board shall comprise of 7 members, not more than 5 from the Public Service and not more than 3 from the Private Sector.

The Act makes provision for 2 members of the Board to serve on a full time basis, with the Minister also appointing 1 of the 2 full time members as Chairman.

138.
138.

The designated Chairman tendered his resignation in December 2004 and the other full time member assumed responsibility as Chairman of the Board on 29 December 2004.

The member was confirmed as Chairman by way of appointment letter dated 1 December 2005 and another full time member was appointed to the Board on 1 January 2008.

139.
139.

Section 17(2d) of the Act provides for the Chairman of the National Board to report annually to the Minister of Finance on the effectiveness of the procurement process in addition to recommending any necessary amendment to the Act, in order to improve the effectiveness of the procurement process.

In this regard, a draft report was submitted to the Minister for comments.
Administration’s Response: The Chairman explained that the effectiveness of the procurement process can only be correctly assessed on statistical information provided by the Management Information System of the NPTA.

The Chairman further explained that testing of the system is currently being undertaken and on completion of the exercise, a comprehensive report will be prepared and submitted to the Minister.
46 The Audit Office recommends that a copy of the report on the Recommendation: effectiveness of the procurement process, including recommendations of any necessary amendment to the Act to improve the effectiveness of the procurement process, when produced, be submitted for audit verification.

(2007/52) 140.

Section 21(a) of the Act provides for the creation by the National Board, District Tender Boards for the jurisdiction over procurement by Neighbourhood Democratic Councils.
Such Boards are to comprise of 3 members; 2 members appointed by the Regional Board and the other member by the relevant Neighbourhood Democratic Council.

At the time of reporting, the National Board has still not created any District Boards.

Administration’s Response: The Chairman explained that the Board has sought and is awaiting the advice of the Attorney General on the constitution of such Boards.

Recommendation: establishing the necessary Boards promptly.
(2007/53) The Audit Office recommends that this issue be followed up with a view to 141.

According to the Act, the members of the abovementioned Boards are to receive such remuneration and allowance as determined by the Minister.

However, at the time of reporting, only members of the National Board were in receipt of remuneration in keeping with the Act.
Administration’s Response: The Chairman of the National Board explained that the amounts to be paid to the members were being determined by the Minister.

Recommendation: The Audit Office recommends that this issue be followed up with a view to determining the necessary remuneration and allowance payable to members of the various Boards.

(2007/54) 142.
(2007/54) 142.

All members of the National, Regional and Ministerial Boards along with each member of the Secretariat are required to declare his/her assets to the Integrity Commission, in accordance with Sections 16(8), 18(3), 19(6) and 22(4) of the Act.

However, at the time of reporting, the members have still not complied with the requirements of the Act although reminder letters were sent out by the Chairman.
Recommendation: The Audit Office recommends that members of the various Boards and of the Secretariat be reminded of the requirements to declare their assets to the Integrity Commission.

(2007/55) 143.

Section 11(1) of the Act provides for each procuring entity to publish notice of procurement contracts awarded within 7 days of awarding such contracts.
The Procurement Regulations on the other hand, require each procuring entity to provide within 5 days of publishing notice of the award, a report to the Administration of all contracts awarded in excess of $200,000.

On receipt of the report, the Administration shall publish the information on its website.

During the period under review, some procuring entities complied with the Act but submitted to the Administration on average of 34 days, the contracts awarded in excess of $15M.
47 Administration’s Response: The Chairman explained that only contracts that received Cabinet’s “no objection” were published on the website.

Recommendation: comply strictly with the requirements of the Act.

(2007/56) The Audit Office recommends that all entities and the Administration 144.

In accordance with Section 23(1) of the Act, each Ministerial, Departmental and Agency Tender Board shall nominate for consideration by the National Board, qualified evaluators to serve on Evaluation Committees.
However, these evaluators were only appointed in 2008.

Integrated Financial Management and Accounting System Prior year matters, which have not been resolved 145.
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 modernisation of the Public Financial Management System, the Accountant General’s Department also implemented an Integrated Financial Management and Accounting System (IFMAS).

146.
146.

The IFMAS, which replaces some aspects of the previous manual system, became operational on 1 January 2004 and is operated utilising software of a reputable Canadian Company and has 7 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, 5 of the 7 modules were operational.
These 5 modules were the General Ledger, Appropriation, Expenditure, Revenue and BPRS modules.

147.

The Appropriation module performed the operation of allocating releases to the Agencies and allowed Agencies to distribute and control activities budgeted 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 Accounts 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.

148.
The most recently operationalised module, the Revenue, module which was put into effect in 2007, allows for the processing of: (a) all types of current revenue and Deposit Funds (cash or manager’s cheque); (b) other revenues, which are receipts of resources, cash or non-cash that do not fit into the traditional sense of revenue; (c) expenditure credits; (d) credit advice notes received from the Bank of Guyana; and (e) cash/cheques/wire transfers, in the IFMAS, and issuing 1 or more official receipts to the person/entity depositing money, processing other revenue transactions, etc.
in the IFMAS.

48 149.

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, and operating a single bank account, which was reconciled for the period under review.
However, it should be noted that, despite the Accountant General’s Department issuing circulars on various aspects of operation of the IFMAS a number of Agencies continue to experience problems, such as: (a) 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 (b) The input of data into the system by the Agencies were not consistent among Agencies nor was it consistent within the Agency.
150.

It was explained by the Accountant General that plans are being made to implement the Purchasing and Asset & Inventory modules.

In addition, the Accountant General’s Department will be conducting training programmes and making the necessary organisational changes to increase the efficiency and upgrade the skills of employees.

AGENCY 04 & DIVISION 506 MINISTRY OF FOREIGN AFFAIRS Current Expenditure Prior year matters, which have not been resolved 151.
Special bank account № 3252, which became non-operational several years ago, reflected a nil balance as at 31 December 2007.

The Ministry indicated that this account has since been closed but checks made on the listing of bank balances as at 31 December 2008 revealed that this was not the case.

Ministry’s Response: The Head of budget Agency indicated that the Ministry of Finance advised them that the non-operational Special bank Account № 3252 has been closed.
Recommendation: of Finance to ensure that this account has been closed.

(2007/57) The Audit Office recommends that the Ministry follow with the Ministry 152.

The old imprest bank account № 444, which became non-operational in July 1996, still reflected an overdraft of $51.635M as at 31 December 2007.

Ministry’s Response: The Ministry indicated that they have submitted a losses report to the Ministry of Finance.

Recommendation: the Ministry of Finance in order to bring closure to this issue.
(2007/58) The Audit Office recommends that the Ministry follow up this matter with 49 153.

Remittances to the various Missions continued to be received in an untimely manner.

In particular, remittances to meet capital expenditure continued to arrive at the Missions after the close of the financial year, thus affecting the smooth execution of the operations of these Missions.
Ministry’s Response: The Head of Budget Agency explained that the Ministry continues to liaise with the Ministry of Finance on ways of improving the system of remitting funds to overseas Missions on a timely basis.

Some mechanisms were put in place resulting in Missions receiving funds a little earlier than before.
Recommendation: 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 to enable them to incur expenditure in a timelier manner.

(2007/59) 154.
(2007/59) 154.

There continued to be differences between the records of the Ministry and that of the Accountant General’s Department, for amounts remitted by Guyana’s Overseas Missions to the Ministry of Foreign Affairs for onward transmission to the Accountant General’s Department.

Such differences amounted to $81.911M in 2007, while in 2006 and 2005 there were differences of $77.172M and $89.073M, respectively.
Ministry’s Response: The Head of Budget Agency indicated that efforts are being made to reconcile the differences between the records of the Ministry and that of the Accountant General’s Department.

Recommendation: The Audit Office recommends that the Ministry in collaboration with the Accountant General’s Department investigate the above discrepancies and institute measures aimed at ensuring that all revenues remitted from overseas Missions are paid over promptly to the Consolidated Fund.
(2007/60) Current year matters, with recommendations for improvement in the existing system 155.

Amounts totalling $2.371M were expended to purchase fuel and lubricants on credit from the Guyana Oil Company.

However, the required approval from the Finance Secretary to purchase on credit was not provided for audit scrutiny.

In addition, the Ministry failed to reconcile the fuel account with the statements submitted by the supplier.
Ministry’s Response: The Head of Budget Agency indicated consultation was held with the Finance Secretary and it was recommended that an alternative arrangement be put in place for payments to be made from the imprest.

In that regard, the Ministry of Foreign Affairs has renewed its request to the Accountant General for the difference in the existing imprest to be recovered in the sum of $163,208.

A fuel register is now put in place so that reconciliation can be done.
Recommendation: purchasing fuel on credit without the approval of the Finance Secretary.

(2007/61) The Audit Office recommends that the Ministry desist from the practice of 50 156.

Amounts of $16.953M and $3.200M were expended on electricity and water charges, respectively.

However, the required registers were not kept for the period under review.

Ministry’s Response: The Head of Budget Agency indicated that action is now taken to put into operation electricity and water registers.
Recommendation: The Audit Office recommends that the Ministry immediately introduces the utility registers so as to effectively monitor the payments made in respect of electricity and water charges.

(2007/62) AGENCY 11 & DIVISION 505 GUYANA ELECTIONS COMMISSION Current Expenditure Prior year matters, which have not been resolved 157.

The Commission continued to be in breach of the Stores Regulations.
During the period under review, a physical verification exercise at the Guyana Elections Commission (GECOM) Stores revealed several unsatisfactory features, for example: (a) bin cards were not updated; (b) several significant differences were observed between the stock ledger balances and actual stock on hand; (c) large amounts of unserviceable items were kept in the Stores; (d) (e) (f) (g) (h) unserviceable items were generally kept with other items of stock, instead of a separate storage facility; some items of stock were not labelled and displayed on shelves, but were instead kept in boxes on the floor; there was no established process for the re-ordering of stock and in many cases there was evidence of overstocking; there were large quantities of old or expired stock on hand that suggested that stock was issued on a “last in, first out” basis rather than “first in, first out”; and Permanent Stores were not properly classified to give effect to brand and individual capacity.
For example, different types of digital cameras were recorded on the same folio in stock records, as were different types of cellular phones and varying capacities of flash drives.

51 The Head of Budget Agency had indicated that “(a) bin cards have Commission’s Response: been updated.

The stores personnel were briefed with regards to the creation of separate bin cards for items of different brands and individual capacity.
Further, a stock count is in progress to establish the exact quantities of items of different brands to record on bin cards; (b) the differences identified can only be written off with the approval of the Finance Secretary; (c) unserviceable items will be kept in the stores until approval is granted for their disposal by the Finance Secretary; (d) unserviceable items are now kept in a section of the stores bond at Coldingen.
This section was set aside for the storage of unserviceable items until approval is granted for their disposal; (e) all items are now displayed on shelves or pallets; (f) the Programme Budgeting System does not allow for the Stores Superintendent to establish levels for re-ordering stock.

The Programme Managers determine what they need to purchase and when; (g) stock is issued on a first in, first out basis.
The expired stock on hand resulted from the Operations Department requesting the purchase of items which their locations could not have utilised; and (h) the Stores will eventually be classified to give effect to brand and individual capacity shortly.“ 158.

Notwithstanding the Commission’s response to the observations, the evidence reviewed in relation to the reported breaches suggest that the aforementioned infringements of the Stores Regulations are still to be remedied.
Recommendation: The Audit Office recommends that the Commission carry out a comprehensive review of its Stores accounting methodology, with a view to bringing it in line with existing Stores Regulations and standard accounting practice.

(2007/63) 159.

The inquiry into the loss suffered by the Commission of approximately $1.845M due to financial irregularities that were perpetrated during the year 2004 has not yet been finalised, by the Police.
In this regard, the Commission has submitted a loss report to the Finance Secretary on the matter.
The Head of Budget Agency had indicated that “contact was made Commission’s Response: with the Commissioner of Police and his response dated 19 May, 2009 advised that the matter is receiving attention.” The Audit Office recommends that the Commission continue to follow up Recommendation: with the Commissioner of Police with a view to obtaining a report on his findings for forwarding to the Finance Secretary when received.

(2007/64) 160.
(2007/64) 160.

In 2006, a sum of $9.5M was requisitioned to enable the rental of Polling Stations for the general elections and the related expenditure was charged to the Appropriation Account under Rental of Buildings.

However, an examination revealed that the Commission could not account for a sum of $3.815M.

The Head of Budget Agency had at that time indicated that the sum was utilised to pay polling day staff, but did not provide documentation.
Subsequently, during the 2007 inspection, pay sheets purporting to represent the sum were made available.

An examination of these sheets revealed that: 52 (a) (b) (c) (d) there were no authorities to validate the names and amounts listed as paid.
In addition, the payments had not been prepared, examined and authorised by officials of the Central Accounting Unit at GECOM, but rather by a Logistics Manager, without such authority; the payroll was in excess of the required sum and was not reconciled nor its authenticity certified by GECOM; there was no evidence that the payments were officially included in the accounting records of GECOM; and the circumstances surrounding the payments suggests the existence of systematic weaknesses, where monies issued for particular purposes could be and have been converted to other uses, and which had resulted in the amount of $3.815M being inappropriately charged to the category Rental of Buildings in the year 2006.
Commission’s Response: The Head of Budget Agency had indicated that “sums issued to the Returning Officer of Region № 4 were on a directive from the Commission.

The Returning Officer of Region № 4 requested a sum of $9.5M in cash for the payment of rental of buildings for polling stations.

However, he only submitted the vouchers pertaining to the rental of buildings for polling stations to GECOM in November, 2007 totalling $5.685M, all of which was presented to the Auditors for scrutiny.
In addition, it was explained to the Audit Officer that the Returning Officer of Region № 4 reported that he had utilised the difference of $3.815M to pay polling day staff of which he had submitted pay sheets.

The pay sheets were presented to the Auditors for scrutiny.
However, it should be noted that there was little or nothing the accounting staff could have done to avoid the misallocation of the expenditure, since the Returning Officer of Region № 4 did not report to GECOM on or before the close of the fiscal year exactly how the funds were utilised.

This would have allowed for the necessary journals to be prepared to correct the misallocation of expenditure, thereby having the expenditure reflected under the appropriate Head.” 161.
The explanations of the Head of Budget Agency have clarified the misallocation of expenditure and support the view that the utilization of the sum of $3.815M to pay polling day staff was unauthorised.

The Head did not however explain the breaches highlighted at (a) through (d).
The Audit Office recommends that the Commission review its accounting Recommendation: methodology, with a view to strengthening the controls surrounding funds allocated for elections purposes, ensuring that funds are at all times utilised for the purposes intended.

(2007/65) 53 162.
(2007/65) 53 162.

In an attempt to determine the reasons for significant pricing disparities that existed between suppliers, it was discovered that a GECOM supplier, from whom purchases totalling $24.633M were made, could neither be located at the stated business address nor be contacted by telephone.

This prompted suspicions that the supplier may not have been genuine.
The Head of Budget Agency in response to the Report of the Auditor General for 2006 provided a copy of a “Certificate of Registration” in support of the authenticity of the supplier.

However, checks undertaken during the current reporting period revealed that this had been falsified.

Commission’s Response: The Head of Budget Agency indicated that “this matter had been adjudicated by the National Procurement and Tender Administration Board.
This Agency has made several requests to the Tender Board for access to the relevant information but was advised that the file cannot be located.” Recommendation: The Audit Office recommends that the Elections Commission take immediate action to investigate and report accordingly on the validity of the purchases, the circumstances surrounding the disparity in pricing and the credentials of the supplier.

(2007/66) 163.
(2007/66) 163.

The following were observed in relation to the outstanding advances on the Commission’s Standing Imprest of $50M, which was issued by the Accountant General:- • • It is a requirement for advances to be cleared immediately on the completion of the related official business.

However, at time of the inspection on 23 October 2008 there were 52 outstanding advances totalling $20.395M.
Of that number, there were 8 advances valued at $1.312M, which should have been cleared between the years 2006 to 2007.

There was an issue where a senior management official had uplifted an advance of $500,000 on 8 June 2006 for the sole purpose of offsetting elections expenses.

However, after the 9 September 2006 fire, that ravaged the GECOM office building at High and Cowan Streets, the Official claimed that the sum was stolen from his desk drawer during the fire related confusion.
The Head of Budget Agency was advised at that time that storing cash in a desk drawer was irresponsible, more so, since it was required that Government’s cash be secured in the Office’s safe.

It should be noted that to date a proper investigation has not been carried out and the advance remains outstanding, under the pretext “monies destroyed in fire”.
• Two advances totalling $548,000 remained outstanding from the sum reported in 2006, although the persons concerned were still in the employ of the Commission.
The Head of Budget Agency acknowledged the outstanding Commission’s Response: advances and indicated that “6 of the advances from the 8 mentioned in the audit report totalling $1.171M remained as outstanding for the following reasons: 54 Year Name 2006 L. Stephens 2006 C. Benn 2007 E. Peters 2007 B. Persaud 2007 I. Sattaur Amount $ 48,000 500,000 47,000 392,000 173,800 2007 B. Thomas 10,000 Reasons the Original supporting documentation of payment cannot be located.
Money was reported stolen after the fire on 9th September, 2006.

Original supporting documentation of the payment cannot be located.

No vouchers submitted to clear advance.

No longer employee of GECOM.

No vouchers submitted to clear advance.

No longer employee of GECOM.

No vouchers submitted to clear advance.

No longer employee of GECOM.


In relation to the $500,000 advance outstanding against Mr. C. Benn, he was advised by way of letter from the Chief Security Officer to report this matter to the Police.

The Finance Secretary was also informed of the loss of money.

Moreover, in the case of Mr. Imdaad Sattaur, the Accounting Officer did take steps to recover the advance.
However, the Commission intervened and directed that the salary of Mr. Sattaur be released forthwith.” Recommendation: The Audit Office recommends that the Commission take appropriate action to confirm to the Regulations as they relate to issuing and clearing advances, while taking immediate steps to recover outstanding amounts.

(2007/67) Current year matters, with recommendations for improvement in the existing system 164.
The following additional deficiencies were observed during an examination of the GECOM Standing Imprest:- • • The recovery of 11 Imprest advances totalling $4.329M have become doubtful, since the officers to whom these were entrusted had had their services severed during the years 2007 to 2008.

There were 27 instances where officers were given new advances, even though they had failed to clear previous advances.
The following are examples:- 55 Date Designation 8 June 2006 3 August 2007 Total 22 November 2007 10 March 2008 Total 4 January 2008 27 May 2008 Total 6 February 2008 15 April 2008 Total 19 December 2007 25 July 2008 26 September 2008 Total Senior Management Official Registration Official (1) Registration Official (2) Registration Official (3) Expeditor Amount $ 500,000 129,304 629,304 392,000 570,000 962,000 718,868 1,466,600 2,185,468 1,277,000 1,465,000 2,742,000 11,672 40,000 60,000 111,672 • • Contrary to existing Regulations, there was an entrenched practice where a number of officers were allowed to clear advances in a “piecemeal” manner over protracted periods of time.
At the time of the inspection, there were 15 such advances, where balances totalling $3.161M were still outstanding.

The composition of the $50M Imprest was not fully accounted for by the Imprest Holder, since there was a failure to provide vouchers and/or other documentation to support amounts totalling $3.705M, which was listed in the cash book as “outstanding recoupment”.
Commission’s Response: The Head of Budget Agency indicated that he agreed “with comments, however, as it relates to the recommendation at (a) and (b), the following responses are submitted: (a) Action is being taken to have outstanding advances cleared.

However, some of the individuals are no longer employed by GECOM.

Notwithstanding this hurdle, efforts are being made to make contact with these individuals in an effort to resolve their outstanding indebtedness to GECOM.
(b) GECOM endeavours to operate in keeping with established policies and procedures as it relates to the issuing of advances.

GECOM is well aware of the underlining principle of issuing of advances that is to ensure that Officers with outstanding advances are not given another advance without first clearing the previous advance.
However, these very principles sometimes conflict with GECOM's officers ability to complete planned activities within the stipulated time frame, which if not completed would have a disastrous effect because in most cases the provisions conflict with the statutory provisions governing the conduct of General and Local Government Elections.
For example: A Registration Officer from an interior location (Mabaruma, Moruca, Mahdia, Paramakatoi, Kamarang, Lethem or Annai), who is usually given an advance to cover his/her activities for 1 month and who travels to Head 56 Office once per month, spends 2 days at Head Office to submit transactions, attends Meeting of Registration Officers, submits vouchers for clearing of advances and requests another advance to carry him/her for the next month.
Usually when the vouchers are submitted to clear the first advance, it is discovered that queries are identified and needed to be rectified by the Registration Officer before being accepted for clearing of the advance.

However, to rectify these queries, the Registration Officer would need to return to his/her respective location with the vouchers to meet with contractors.
Before leaving, the Registration Officer requests another advance to cover his/her month of planned activities for the ensuing period and may return the following month with the queries answered, in addition to new vouchers to clear the present advance, which may also have queries.

The question is what should be GECOM's response in such situations?
(a) To strictly adhere to the established procedures for issuing of advances, would therefore mean to: (1) Refuse the Registration Officer's request for a next advance.

(2) Demand that the Registration Officer return to his/her respective location to have the queries sorted out.
(3) Require the Registration Officer to utilize much needed time and his/her own funds, to travel far distances to locate contractors who have provided transportation and other services and who may or may not be in the location when the Registration Officer revisits them to rectify the queries.

In addition, it should be noted that the Registration Officer would have to be reimbursed his/her expenses incurred in locating the contractors/service providers.
(4) Sacrifice much needed time to allow the Registration Officer to have the queries resolved, thereby having GECOM fall short of its commitment of meeting statutory deadlines which may have disastrous effects on its ability to complete tasks as scheduled.
(b) To deviate from established procedures for issuing of advances, would alternatively mean to: Accede to the Registration Officer's request for an additional advance and approving the advance knowing fully well that the Officer has an outstanding advance against him/her name.

Allow the Registration Officer to return to his/her respective location to have the queries sorted out.
Request the Registration Officer to simultaneously utilize limited time and financial resources to carry out planned activities and also to locate those contractors and service providers who had provided transportation and other services to resolve queries.

It should be noted that those very contractors might be the ones who may be required in future to provide the very service again.
In addition, this would be more cost effective for GECOM, and allow GECOM to meet its statutory deadline for the completion of approved tasks.” Recommendation: The Audit Office recommends that the Commission take immediate steps to (a) investigate and report on the circumstances that gave rise to the failure to recover advances from the persons, whose services had been terminated; (b) correct departures from existing regulations; (c) properly account for deficiencies in its Standing Imprest; and (d) provide training to persons managing and disbursing Government funds, so as to improve knowledge as to the financial requirements for establishing the propriety of transactions and the clearing of advances.
(2007/68) 165.

An examination of the 2007 National Insurance Scheme (NIS) contribution schedules revealed 12 instances where employees were without NIS numbers.

This indicates that these employees may not have been registered with the Scheme.

57 The Head of Budget Agency indicated that he agreed with the Commission’s Response: comments.

He further explained that “measures will be instituted to avoid a recurrence in the future.

However, it should be noted that of the list of persons identified .

.

.
.

.

.

as having no NIS numbers quoted on the schedules, it was found that the schedule that was examined by the Auditor was the duplicate copy and that even though no NIS number existed, the original of the NIS contribution schedule was updated with the Date of Birth of those employees.
The reasons for the employee being without NIS numbers are as follows: (1) It was discovered that some employees had 2 different NIS numbers; (2) Employee's applications were forwarded to the NIS; however, no NIS number was forwarded to GECOM in response; and (3) some of the persons .

.

.

.

are over 60 years old and refused to forwarded their NIS numbers to GECOM, despite repeated attempts to have them do so.

It should also be noted that all of the employees .

.

.

.
.

.

.

have since received their NIS cards and have forwarded the NIS numbers to GECOM.

In addition, NIS has also resolved the situations where employees had 2 NIS numbers.” The Audit Office recommends that the Commission institute measures to Recommendation: ensure that employees NIS numbers are obtained at the time of employment and placed on schedules and if unavailable, prompt action must be taken to register them, since failure in this regard would have consequences for employees’ benefits.
(2007/69) 166.

In relation to payments made by the Commission, 34 vouchers totalling $10.368M were not produced for audit examination.

As a result, the nature of the related transactions could not be determined, in addition to whether value was received for the sum expended.
Commission’s Response: The Head of Budget Agency agree with the comments and indicated that “measures will be instituted to locate the missing vouchers and submit them for audit examination.” Recommendation: The Audit Office recommends that the Commission institute measures to ensure that vouchers are kept in a secure and controlled environment where they are properly accounted for until the expiration of the retention period, while making special efforts to locate and submit the missing vouchers for audit examination.
(2007/70) 167.

In relation to the observation of overstocking of the Stores, it was discerned that: • • both the Kingston and Coldingen Stores were stocked with large quantities of pharmaceuticals, which were all expired; more than 878 print cartridges and toners, which cost $3.855M, had also expired.
In addition, some of these had become obsolete as they were no longer in use; 58 • • • • • a stock of 268 cartons of Polaroid film with an estimated market value of $30.485M was on hand during the first quarter 2007.

Recognising that the stock was due to expire on 30 April 2007, the Commission entered into an agreement, where by a local firm would utilise and replace the stock at a later date.

The contract was to be reviewed on 30 April 2007, but this was apparently not done.
Nonetheless, on 13 September 2007 94 cartons with an estimated value of $10.693M were declared spoilt by the other party to the agreement and were returned to the Commission.

To date, the difference of 174 cartons valued at $19.792M were still outstanding.

There were also 1,200 expired model 669 Polaroid films that cost $5.460M; in addition to 562 “D” size batteries, which had suffered water soak damage, there were 1,787 similar size expired batteries at various stages of acid leak and/or corrosion.
The combined cost of these batteries was $528,525; there were also two 13 plate dry cell batteries, in addition forty-three 17 plate and eighty-six 29 plate batteries that had been certified as unusable.

These batteries had a collective value of $3.758M; air fresheners and Baygon in respective quantities of 2,024 and 1,086 aerosol cans had expired since June 2007.
The Air fresheners had cost $1.063M, while the Baygon was valued at $933,960; and there were in excess of 3,000 cell phones in stock, but these were kept under questionable security arrangements.

Commission’s Response: The Head of Budget Agency indicated that he agreed “with the comments.

The expired pharmaceuticals would have to be kept in stock until the procedure for their disposal is completed.

The print cartridges and toners are still being used, even though the expiry date has passed.
The damaged batteries, air fresheners and Baygon are to be included on the list of unserviceable items being compiled by the Board of Survey.

The Cellular telephones were packaged and stored in sealed cartons in the Stores.

The security of the Stores is considered adequate.
The Commission at its 253rd Statutory Meeting on 2nd June, 2009 directed the Accounting Officer to write ACME General Store requesting outstanding payments for films supplied via Agreement dated 11th April, 2007” The Audit Office recommends that the Commission re-evaluate its Recommendation: operations, with a view to institutionalising better control over the ordering and management of election stock, so as to minimise, if not eliminate, waste due to managerial extravagance.
(2007/71) 59 Prior year matters, which have not been resolved Capital Expenditure 168.

Eleven digital cameras were reported stolen from the Elections Commission Stores in 2005.

This matter is still engaging the attention of the Commissioner of Police and as such the loss report prepared and submitted to the Finance Secretary has not been adequately finalised.
Commission’s Response: Police Report on this matter.” The Head of Budget Agency indicated that “GECOM is awaiting a Recommendation: the matter with the Commissioner of Police in order to ascertain closure.

(2007/72) The Audit Office recommends that the Commission continue to follow-up 169.

In 2006, the Commission expended $4.080M for the acquisition of 12 metal containers, but had only received 9 of the required amount.
Following the report of the Auditor General for that year, the remaining containers were received.

However, investigations revealed that 1 of the outstanding containers was delivered damaged and its replacement is awaiting Customs clearance at a wharf since October 2008.

As it relates to the containers on hand, these were found to be in various stages of decay, since appropriate measures were not taken to protect them from the vagaries of the weather.
The Head of Budget Agency acknowledged that the replacement Commission’s Response: container is on the wharf since 2 October 2008 pending removal by special equipment, which is out of order for a long time.

170.

The rehabilitation of the boathouse at Soesdyke was undertaken during 2006.

In this regard, an overpayment of $199,200 was computed as a result of shortages on the measured works.
Following the recommendation of the Audit Office to effect recovery of the overpaid sum, the Head of Budget Agency secured the services of a consulting engineer and had the works re-examined.

This was done in the absence of qualified personnel from the Audit Office.

Notwithstanding this, the overpayment is still outstanding and the report of the consulting engineer is still to be made available.

The Commission is also to produce the works file with all supporting documentation and final account.
Commission’s Response: The Head of Budget Agency indicated that “the Consulting Engineers for this project have submitted documentation dated 29th October, 2008 confirming the variation of works completed.” 171.
The report of the Commission’s consulting engineer indicated the following:- (a) (b) An addition error of $224,000 was identified in the tender total for the Boat House and this was paid; The overpayment of $199,200 as stated in the Audit Office report was correct; and 60 (c) Variation works with an estimated value of $240,600 were completed, but no payment was made.

These works included a walk way and septic tank with respective estimated values of $105,600 and $135,000.

172.
172.

It should be noted that the Audit Office was not invited as an observer during the inspection undertaken by the consulting engineer nor was evidence provided in support of the variations mentioned.

As such, the findings of the consulting engineer, that would appear to zero out the effect of the overpayment, could not be validated.

Recommendation: documentation, in order that this matter could be brought to closure.
(2007/73) The Audit Office recommends that the Commission produce all relevant Current year matters, with recommendations for improvement in the existing system Subhead 25010 – Guyana Elections Commission 173.

The National Procurement and Tender Administration Board (NPTAB) awarded the works for the security fence around GECOM Head Office in the sum of $6,576,545.

In this regard, the NPTAB file on the award, contract document and vouchers in support of payments were not presented for audit scrutiny.
It was however discerned that the contractor was paid in full, although a physical verification exercise based on construction revealed that the height of the block wall was 8 inches shorter than required.

In a related matter, the contract documents for the completion of a perimeter fence at GECOM Office Compound, Lethem, was not provided, but re-measurements done on site revealed overpayments totalling $235,261.
A contract for the office building at Fort Wellington, where works valued at $7.589M were awarded by the NPTAB was also not presented.

Commission’s Response: The Head of Budget Agency indicated that he agreed “with comments.

However, it should be noted that the contract was awarded by NPTAB and that all relevant documentation such as the contractor's submission of his price bills of quantity is with that entity.

Therefore, the Audit Office needs to request the information from the NPTAB.
In addition, it should be noted that the only payment that was made to the contractor in 2007 was the sum of $149,567 representing the retention on the contract.
It should also be noted that this is a 2005 contract and the audit in 2005 and 2006 were completed without any reference being made to the absence of relevant documents.” The Audit Office recommends that the Commission take appropriate Recommendation: action to recover and present the vouchers, contract documents, including works file with all supporting documentation and final account, while following up with the NPTAB on the missing Tender Board file.
(2007/74) 61 AGENCY 13 & DIVISION 527 MINISTRY OF LOCAL GOVERNMENT AND REGIONAL DEVELOPMENT Current Expenditure Current year matters, with recommendations for improvement in the existing system 174.

There were unauthorised credit purchases of fuel totalling approximately $3.998M from GUYOIL.

Ministry’s Response: The Head of Budget Agency acknowledge this finding and indicated that the necessary measures would be put in place to correct this practice.

Recommendation: purchasing fuel on credit.


(2007/75) The Audit Office recommends that the Ministry desist from the practice of Current year matters, with recommendations for improvement in the existing system Capital Expenditure Subhead 19007 – Project Development & Assistance 175.

The sum of $290M was voted for capital subvention to municipalities and local community councils and community road maintenance.
As at 31 December 2007, amounts totalling $283.661M were granted to 65 Neighbourhood Democratic Councils (NDCs) and 6 municipalities.

In this regard, 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 4 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.
Despite this legal requirement, the majority of the Municipal and District Councils have been found in violation.

There were also 29 that were never audited since their establishment.

Shown below is the status of audits in respect of the 6 municipalities at the time of reporting.

The financial statements for New Amsterdam and Linden Town Councils were returned because of incomplete submissions.
Name of Entity Year Last Audited Remarks on financial statements Georgetown City Council New Amsterdam Town Council Linden Town Council Anna Regina Town Council Rose Hall Town Council Corriverton Town Council 2004 1996 1984 1999 1998 2001 Submissions for 2005 - 2008 Incomplete submissions for 1997 - 2008 Incomplete submissions for 1985 - 2008 Submissions for 2000 - 2007 “ “ 1999 - 2008 “ “ 2002 - 2008 62 Ministry’s Response: The Head of Budget Agency acknowledge the breaches and violation of the Municipal and District Councils Act as it relates to non-compliance and submission of the annual financial statements but noted that there is significant improvement by the Municipalities as compared to previous years.
In addition, he indicated that corrective measures have been taken in deploying 2 officers to Linden and New Amsterdam Municipalities respectively.

It is mandatory that these financial statements be completed and submitted at the earliest to the Audit Office.

Recommendation: The Audit Office recommends that the Head of Budget Agency take appropriate measures to ensure that there is compliance with the requirements of the Municipal and District Councils Act.
(2007/76) AGENCY 16 & DIVISION 551 MINISTRY OF AMERINDIAN AFFAIRS Current Expenditure Prior year matters, which have not been resolved 176.

For the year 2007, Office Materials & Supplies totalling $2.388M and vehicle spares valued at $294,449 were not brought to account in the Stores records.

Similarly in the preceding year, related acquisitions were not brought to account in the Stores.
Ministry’s Response: The Head of Budget Agency explained that systems have been instituted to ensure all items are entered into the Stores records.

Recommendation: The Audit Office recommends that the Ministry take immediate steps to confirm to the requirements of the Stores Regulations, as it relates to the accounting for items of stock.

(2007/77) 177.

Amounts totalling $6.383M were expended on the purchase of Fuel and Lubricants.
An examination of the related transactions revealed instances where fuel was also uplifted from the supplier in containers.

In this regard, fuel requisition slips were not utilised, although the instituted system required their use.

This is an indication that the fuel purchases may not have had proper authorisation.

Further, contrary to the established cash based method of procurement, the Ministry obtained a credit facility to facilitate purchases of fuel from a local supplier.
In addition, the balances on the facility were not reconciled with statements provided by the supplier.

Similar occurrences were noted in 2006 following purchases of fuel valued at $4.147M.

Ministry’s Response: The Head of Budget Agency explained that measures have been taken to institute a cash base system for the procurement of fuel.
Recommendation: The Audit Office recommends that the Ministry desist from the practice of purchasing fuel on credit, while introducing measures to maintain strict control over fuel acquisitions.

(2007/78) 63 178.

One of the Ministry’s vehicles required considerably high maintenance costs.

Such costs amounted to $622,740 for the period reviewed.

For the preceding period, there were two vehicles, with maintenance costs amounting to $1.123M.
Ministry’s Response: The Head of Budget Agency explained that the high maintenance costs were associated with interior visits.

However, measures have been implemented to ensure vehicle maintenance costs are properly monitored.

Recommendation: place to monitor and control maintenance costs for its fleet of vehicles.

(2007/79) The Audit Office recommends that the Ministry put adequate systems in 179.
The Ministry expended $5.479M on security services, but failed to seek appropriate approval in keeping with the requirements of the Procurement Act to award a new contract for security services.

A similar observation was made in 2006.

Ministry’s Response: The Head of Budget Agency explained that the Ministry has completed the regularisation of security services, advertisements were placed in the national media and a contract was awarded with effect from 2009.
Recommendation: enshrined in the Procurement Act.

(2007/80) The Audit Office recommends that the Ministry follow the procedures Current year matters, with recommendations for improvement in the existing system 180.

An examination of the telephone and electricity registers revealed that each suffered from errors of omission amounting to $1.834M and $5.758M, respectively.
In relation to water charges, the Ministry failed to maintain a register that would establish a basis for recheck and reconciliation with the supplier.

Ministry’s Response: The Head of Budget Agency explained that measures were put in place to ensure that all the registers were properly maintained with supervisor check.
Recommendation: The Audit Office recommends that all registers for the various utilities be properly maintained and adequate supervision be exercised to provide a basis for completeness and accuracy.

(2007/81) Capital Expenditure Current year matters, with recommendations for improvement in the existing system 181.

An unspent balance of $49,300 existed on Inter/Intra Departmental Allocation Warrants (IDAW) with a total value of $1.833M issued in respect of Water Transport.
As the Ministry did not affect any adjustments in relation to the unexpended amount, it is therefore clear that the Appropriation Account was overstated.

In the case of Land Transport, financial returns were not received to confirm expenditure recorded as $11.5M, based on an IDAW issued to the Office of the President.
64 The Audit Office recommends that the Ministry take appropriate action to Recommendation: ensure that recipients of IDAWs produce financial returns on a monthly basis, so as to facilitate the timely recording of expenditure and necessary adjustments.

(2007/82) Subhead 1400100 – Amerindian Development Fund 182.
There was no evidence to indicate that there was adherence to Tender Board procedures in relation to the awards for construction of twenty-one Amerindian Village Offices, such as, Crash Water, Toka, Surama, Karasabai, etc., for which a sum of $21M was expended.

Ministry’s Response: The Head of Budget Agency explained that the Village Councils were each given grants of $1M to construct the offices and this was done in adherence to the Procurement Act, utilising the community participation method.
He did not however provide the related evidence.

AGENCY 21 & DIVISIONS 508, 509, 510 & 512 MINISTRY OF AGRICULTURE Current Expenditure Prior year matters, which have not been resolved 183.

An examination of the record of contributors to the National Insurance Scheme revealed 14 instances where employees were without NIS numbers, clearly indicating that these employees were not registered with the Scheme.

A similar observation was made in 2006.


Ministry’s Response: The Head of Budget Agency explained that “in 2008 the Ministry implemented a system where at no time an employee can be inputted into the payroll unless an NIS number is presented.

Hence all employees who are paid are registered with the NIS and these records are available for verification.” 184.
Notwithstanding the response from the Head of Budget Agency, an examination of the evidence provided revealed that there were 7 persons, who had had to be assigned temporary numbers, while the another 7 were without numbers.

Six of these resigned and the other is now deceased.
The Audit Office recommends that the Ministry’s Administration conduct Recommendation: the registration of its employees at the time of employment rather than at a later date, since registration with the NIS has implications for social security and other benefits.

(2007/83) 185.

Contrary to circularised instructions, which required that historical records be kept for each vehicle to record the cost of maintenance, such records were not maintained.
In the circumstances, there was no basis of evaluating whether the vehicles and equipment under the Ministry’s control were operating efficiently or economically.

This matter was reported on in previous years, but is still to be remedied.

65 Ministry’s Response: The Head of Budget Agency indicated that “actions have been taken to maintain historical records of the Ministry's fleet of vehicles.
So far fifteen vehicle files are up to date with respect to maintenance and servicing cost while work is being done to update the others.

The updated files are available for inspection.” Recommendation: The Audit Office recommends that the Ministry institute measures to comply fully with requirement for maintaining historical records and to ensure that these are updated in a timely manner with all relevant information.

(2007/84) 186.
(2007/84) 186.

Maintenance costs for a sample of 6 vehicles under the Ministry’s control spiraled to an average of $477,603 for the period under review, when compared to the 2006 average of $302,281.

There was also no indication that corrective measures were put in place to lower the maintenance costs of these vehicles.
Ministry’s Response: The Head of Budget Agency explained that “while the cost of maintenance of the vehicles is stated as being excessive, the age of the vehicles along with the high volume of work they are required to do have to be taken into consideration.

Most of the vehicles are very old; hence the cost of maintaining them would he higher.

Requests to purchase new vehicles have not been granted by the Ministry of Finance.

As such the use of the current fleet has to be persisted with.
An assessment of the condition of the Ministry's fleet of vehicles was done in 2006.

From this assessment, it was determined that five vehicles should be disposed.

These vehicles were advertised for sale by tender.

Steps have also been taken to rehabilitate other vehicles.

We do, however, believe that the average cost for maintenance in the sample used is not excessive.
It should be highlighted that most of the vehicles are 4 x 4 which are used in unfriendly terrain and which results in greater wear and tear.

Increased costs of spare parts and services for the vehicles have also contributed in making the cost for maintenance appears excessive.
It should be noted that goods and services were procured at market rate.” Recommendation: The Audit Office recommends that the Ministry institute measures to strengthen its managerial controls over maintenance costs, with a view to minimising these costs.

(2007/85) 187.

Registers in support of the Ministry’s electricity, water and telephone charges under some of its operational programmes were either not produced or were not updated with relevant information.
As a result of these circumstances, the completeness and accuracy of the sums expended could not be properly assessed.

Similar observations were made in the preceding financial period.

Ministry’s Response: The Head of Budget Agency indicated that registers “for all programmes were kept; however it is acceptable that sometimes it is not up to date.

Action was taken to update the registers and they are available for inspection.” 66 188.
Following the response of the Head of Budget Agency the registers were again requested, but an examination revealed that the information was in respect of the year 2008.

Recommendation: The Audit Office recommends that the Ministry institute measures to ensure that the registers are fully updated and balanced to provide a basis for reconciliation with related suppliers.

(2007/86) 189.
(2007/86) 189.

The Ministry’s old main bank account № 938 became non-operational in May 1996, but still reflected an overdraft of $6.597M as at 31 December 2007.

The requests to the Finance Secretary for the closure of the account yielded no results to date.
Ministry’s Response: The Head of Budget Agency explained that “a letter was sent to the Finance Secretary on July 24, 2008 respectfully seeking the Finance Secretary's guidance in indicating to us what should comprise the key elements of a ‘Comprehensive Report’.

To-date no response has been received.

However, a report was prepared, which in our view represents a Comprehensive Report, and sent to the office of the Finance Secretary.

A copy of this report is available for scrutiny.


A follow-up letter was sent to the Finance Secretary on September 25, 2008 inquiring about the status on this matter.

To-date no response has been received.

We stand ready to work with the Ministry of Finance on the way forward.” Recommendation: The Audit Office recommends that the Head of Budget Agency seek audience with the Finance Secretary with a view to ventilating and bringing closure to the matter.

(2007/87) 190.
(2007/87) 190.

The Ministry continued to expend amounts voted as subvention and capital provision for the National Drainage and Irrigation Authority (NDIA).

During the current reporting period amounts totalling $54.806M was expended on these provisions, with an amount of $34.490M being used from the current provision.

The NDIA is a separate and legal entity created by Act 8 of 2004, is required to maintain its own accounting records and is subject to separate reporting and audit.
It therefore follows it should have been in receipt of the subventions appropriated by Parliament.

This situation resulted in a failure to have related financial statements prepared and submitted for audit.

A similar situation existed in 2006, where the Ministry expended the NDIA allocations.

Ministry’s Response: The Head of Budget Agency explained that “NDIA is currently building its capacity.
As soon as they have adequate capacity the Board of Directors will so advice the Ministries of Agriculture and Finance.” Recommendation: The Audit Office recommends that the Ministry take appropriate action to hand over all subventions to the National Drainage and Irrigation Authority so that it could properly assume its responsibilities for proper accountability as enshrined under its governing legislation.

(2007/88) 67 191.
(2007/88) 67 191.

In a related matter, the Ministry utilised the current provisions of the NDIA to acquire fixed assets valued at $5.620M, such as, adding machines, water pumps and pipes, dispenser and executive chairs.

This should have been procured with funds provided under the agency’s provision.
This matter was ventilated in the 2006 report, where the Ministry had similarly utilised amounts totalling $1.757M to acquire an outboard engine, aluminium boat, photocopying machine, air conditioning unit and executive desk.
Ministry’s Response: The Head of Budget Agency explained that “these fixed assets were purchased from the Current Expenditure allocation as they were replacement to those which were unserviceable.” The Audit Office recommends that the Ministry utilise the available Recommendation: facility where virements of current provisions could be sought to improve any deficiencies under its capital provisions.

(2007/89) 192.
(2007/89) 192.

The Ministry is yet to produce a master inventory of its assets, which the stores regulations require to be in place.

This prompted suspicions that this record was not maintained.

In the circumstances, it could not be determined whether the assets procured to date were inventoried.

Ministry’s Response: The Head of Budget Agency explained that “Individual Departmental Inventories are maintained and are available to the Auditors for verification.
However, after seeking some guidance from the Auditor General on the specific format for the Master Inventory, the Ministry of Agriculture is currently preparing same.

The master inventory is a derived document and verification of inventory can be obtained from available documentation in the Ministry of Agriculture.” 193.
The Audit Office wishes to point out that the master inventory is a requirement of stores regulations, prepared using information on vouchers and other sources, such as, internal stores requisitions, inventory marking systems, accounting policies, rerouting and transfer databases and verification exercises.
The presence of sectional inventories (also required by stores regulations) and/or other information to be garnered from other sources does not invalidate the need to prepare and maintain a master inventory that would give a timely and up to date position of the Ministry’s assets.

Recommendation: The Audit Office recommends that the Ministry do all that is necessary to compile a master inventory of its assets, in keeping with the requirements of the stores regulations.
(2007/90) Current year matters, with recommendations for improvement in the existing system 194.

Of the 31 serviceable vehicles requiring log books, partial submissions were only made for 23 vehicles.

In the absence of a complete set of logs for each vehicle, it could not be determined whether all journeys undertaken were properly authorised and whether effective control was exercised over the vehicles.
68 Ministry’s Response: The Head of Budget Agency indicated that “apart from the 9 logbooks which were checked, there are 16 others available that were inadvertently left out of the package submitted.

These logbooks will be forwarded to the Auditor General's office for scrutiny.” 195.

Following the response the Ministry was able to make partial submissions of log books in respect of a total of 23 vehicles, as stated above.
It was noted that the Ministry had a total of 38 vehicles and of this amount 7were said to be unserviceable in 2007.

However, evidence of this was not provided.

Recommendation: The Audit Office recommends that the Ministry arrange for the log books of vehicles and/or equipment to be closed off at the end of each year and stored to facilitate audit examination.

(2007/91) Capital Expenditure Prior year matters, which have not been resolved Subhead 13013 – Emergency Response Programme 196.
Physical verification exercises undertaken in 2005 revealed that there were overpayments totalling $6.973M in relation to the excavation/rehabilitation of drains between Strathspey to Foulis, Lima to Mahaica Market and in Golden Grove and the Nabaclis Middlewalk Township.

However, the overpayments have not yet been recovered.
Ministry’s Response: The Head of Budget Agency indicated that “these works were re-inspected in August 2007 by NDIA and the Auditor General's Office, and the full scope of Works were identified and verified to the Auditor General's representative.

NDIA wishes to re-emphasise that there is no overpayment on these works.” 197.

The Audit Office however refutes this claim, since the revisit did not provide new structural or documentary evidence to change the circumstance of the originally reported findings.
The Audit Office recommends that the Ministry take immediate steps to Recommendation: recover the amounts overpaid and strengthen its managerial controls to avoid recurrences of this nature.

(2007/92) Subhead 13015 – Purchase of Equipment 198.
In relation to the purchase of equipment for drainage works, a contract valued at $18.635M was awarded in 2005 to enable the procurement and related services by a foreign firm, but no documentary evidence was provided since that year to support payments to the contractor.

As a result, it could not be determined whether value was received for the sum expended.

69 Ministry’s Response: The Head of Budget Agency indicated that “this relates to the Italian Loan.
Clarification was sought and received from the Audit Office in relation to the item as stated in the report, and what exactly was required.

199.

The Audit Office confirmed that it is in receipt of a copy of the AGMIN procurement contract, excluding the details of expenditure under the contract, which is overseen by the Ministry of Finance.

A status report from the Ministry of Finance was obtained and provided to the Audit Office.

200.
200.

Notwithstanding, copies of the contract and the report are available at the Ministry of Agriculture for inspection.” Recommendation: obtain and submit the relevant payment documentation.

(2007/93) The Audit Office recommends that the Ministry do all that is necessary to Current year recommendations for improvement in the existing system Subhead 13016 – National Drainage and Irrigation Authority 201.
The basis on which the National Procurement and Tender Administration Board (NPTAB) awarded works in the sum of $13.592M for construction of a culvert at Vryheid, East Bank Berbice could not be determined, since relevant documentation was not available in its file.

As a result, compliance with the various prescriptions of the Procurement Act could not be determined.

Ministry’s Response: The Head of Budget Agency indicated that the responsibility to maintain such records was that of the NPTAB.
Recommendation: The Audit Office recommends that the Ministry take steps to obtain and retain copies of documentation supporting its compliance with the Procurement Act, whether such compliance requires measures by entities operating outside of Ministry’s control.

(2007/94) 202.

Two Inter/Intra Department Allocation Warrants (IDAWs) were issued by the Ministry to Region № 4 – Demerara/Mahaica for funds totalling $9.950M to effect the cleaning of trenches.
Of this sum, amounts totalling $3.550M were expended, while the difference of $6.4M was refunded to the Ministry in January 2008 for payment to the Consolidated Fund.

However, the Appropriation Account was overstated, since it indicated that the entire sum under the warrant was expended.

Ministry’s Response: The Head of Budget Agency explained that “the Ministry of Agriculture has written to the Chairman of Region № 4 indicating that they have overstated the 2007 accounts by virtue of late refund.
We have highlighted that this act has caused the Ministry to receive an audit query and we anticipate compliance hence forth.” 70 The Audit Office recommends that the Ministry ensure that where IDAWs Recommendation: are issued, monthly financial returns provided must be utilised as a basis of recording actual expenditure and thereby adjustments to Appropriation Account.

(2007/95) Subhead 17003 – National Agricultural Research Institute (NARI) 203.
An examination of the records of the National Agricultural Research Institute revealed four instances where payments totalling $1.585M were not acknowledged by payees.
The following are details:- Description Fencing of livestock farms Falling and burning of tree 600 Wallaba posts Total Cheque № 790150489 & 790090898 790153099 790153314 Amount $’000 1,100 320 165 1,585 Ministry’s Response: The Head of Budget Agency indicated that “corrective actions have been put in place to avoid a recurrence and the receipts totalling $1.585M are available for audit verification”.
The Audit Office recommends that the Ministry ensure that the National Recommendation: Agricultural Research Institute is equipped with sufficient basic and supervisory controls to give assurances that where payments are made, these must be acknowledged.

(2007/96) Subhead 17005 – National Dairy Development Programme (NDDP) 204.

The records of the NDDP revealed that amounts totalling $6.622M were expended, instead of the sum of $7M reported in the Appropriation Account.
The account was therefore overstated by $0.378M.

Ministry’s Response: The Head of Budget Agency indicated that he had “no comment.” Recommendation: The Audit Office recommends that the Ministry ensure that all appropriate adjustments are made to the Appropriation Account, in order that the correct expenditure is reported.

(2007/97) 205.
The following other unsatisfactory features were observed during an examination of the records supporting the expenditure under the capital programme:- (a) There was no evidence supporting issues of 2 tanks and a dispenser valued at $447,662 that were recorded as issued to Region № 6 – East Berbice/Corentyne and the Ministry of Agriculture; 71 (b) (c) Acknowledgement receipts were not seen for the sum of $2.056M, which was expended in respect of 4 transactions; and There was no evidence indicating that the unspent balance of $378,227 was refunded by NDDP for repayment to the Consolidated Fund.
Ministry’s Response: The Head of Budget Agency made “comments as follows: (a) (b) Corrective measures are in place to avoid a recurrence and the items are now signed for by the relevant officers.

A request has been forwarded to the supplier for the receipt of the purchases totalling $2.056M as the payment was done through a commercial Bank (Demerara Bank Ltd.) with an overseas supplier.

A copy of the transmittal letter from Demerara Bank is available for scrutiny.
(c) Arrangements are being made to effect the repayment of $314,417 (via BOG cheque № 02-924699) to the Ministry of Agriculture.” Recommendation: The Audit Office recommends that the Ministry take steps to ensure that NDDP (a) follow stores regulations during the issuance of items of stores; (b) obtain acknowledgements for amounts expended; and (c) refund all unexpended capital allocations for repayment to the Consolidated Fund at the end of each financial year.
(2007/98) Subhead 17007 – Extension Services 206.

Items, such as, 4 computers, 1 outboard engine, 3 televisions, 4 refrigerators, 3 scanners, 1 recorder, 27 stacking chairs, 4 executive chairs, 10 water dispensers, 1 fax machine, 1 microwave, 1 suite, 1 projector and screen and 2 gas lamps, were acquired at a total cost of $9.724M.

However, these were not marked to readily identity them as Government property or included in a master inventory.
In related matters, the projector and screen were not located during the verification exercise and 2 water dispensers were not in working condition.

Ministry’s Response: The Head of Budget Agency commented “as follows: (a) (b) (c) Items are located in the CCLO's Secretariat and are being marked.

These assets are available for verification.

The 1 projector is located in the Minister's Secretariat and the screen is located at NDIA, Ministry of Agriculture.
These items were not purchased for the D & I Section, it is used for extension training which is carried out in the boardrooms of the Ministry and are available for verification.

At the time of the audit exercise, the 2 water dispensers were not in service, they were subsequently repaired and currently located in the Crops and Livestock Division Building, Head Office for verification.
72 The Audit Office recommends that the Ministry institute measures to Recommendation: ensure (a) the timely marking of assets acquired; (b) that a master inventory is maintained to give details of the locations of its assets, among other things; and (c) there are appropriate measures in place to guarantee that assets are restored to working order in a timely manner, so that related benefits could be derived over the estimated useful life.

(2007/99) Subhead 25013 – Project Evaluations and Equipment 207.
Furniture and equipment, such as, 4 HP printers, 1 flat screen monitor, 1 stabilizer, 4 APC – 550 UPS, 1hot and cold water dispenser, 1computer chair, 1 digital copier, 1 Sampson processor, one 4 drawer cabinet and 1 DVD player, which were acquired at a cost of $2.989M were also not marked to identify them as Government property nor included in a master inventory.

Ministry’s Response: The Head of Budget Agency explained that “the assets which have not been marked are now being marked.
The Ministry is in the process of completing the master inventory and remarking these assets.

However, these assets are recorded in the inventory maintained by the Ministry of Agriculture.” Recommendation: The Audit Office recommends that the Ministry institute measures to ensure (a) the timely marking of assets acquired; and (b) that a master inventory is maintained as prescribed by stores regulations.

(2007/100) Subhead 33009 – Rice Competitive Programme 208.
The sum of $740.404M was expended on the administration of the Rice Competitive Programme, including the rehabilitation of pump station at Dawa, management of water works and the construction of double door sluice at Golden Fleece and Westbury, Essequibo.

However, even though a statement of expenditure was presented, other documentation, such as, project performance reports and results of administrative reviews, including the finding of the project’s auditors, were not provided.
As such, a proper assessment could not be made of the project’s operations for the period.

Ministry’s Response: The Head of Budget Agency indicated that “the Project Management Unit (PMU) is not responsible for the management and disbursement of funds relating to the Technical Assistance Support or Water Management Works, since these were done via direct payments from the European Commission (EC) to the contractors, hence, payment vouchers etc.

cannot be presented for these payments.

73 209.


However, the PMU is in possession of all the signed contracts and interim certificates as it relates to Water Management Works and also all records relating to the expenditures (already audited by the EC).
It should be noted that the EC arranges for the audit of payments emanating from its office.” Recommendation: The Audit Office recommends that Ministry’s Administration take the necessary steps to ensure that copies of all expenditure documents are retained for audit scrutiny.

(2007/101) AGENCY 23 & DIVISION 529 MINISTRY OF TOURISM, COMMERCE AND INDUSTRY Current Expenditure Prior year matters, which have not been resolved 210.
The Ministry continued to purchase items of a capital nature from its current allocations.

During the period reviewed, amounts totalling $423,845 were expended on the purchase of equipment such as, stabilizer, fire extinguishers, camera, ladder and filing cabinets.

In the preceding year, similar breaches were observed, where office furniture and equipment were purchased from current provisions.
The Audit Office recommends that the Ministry utilise the available Recommendation: facility where virements of current provisions could be sought to improve any deficiencies under its capital provisions.

(2007/102) Current year matters, with recommendations for improvement in the existing system 211.

Log books were not presented for one of four vehicles under the control of the Ministry.
In the circumstances, it could not be ascertained whether the journeys undertaken during the reporting period were properly authorised.

Recommendation: The Audit Office recommends that the Ministry institute measures to ensure that log books are maintained for all vehicles requiring such records and that these be secured for managerial review and audit.

(2007/103) Capital Expenditure 212.


The Ministry expended $27.125M on the acquisition of assets for its offices and the Guyana International Conference Centre.

However, stores accounting procedures were not followed as there was a noted failure to record them on inventory and to have them marked to readily identify them as Government property.

Ministry’s Response: The Head of Budget Agency indicated that immediate action was taken to have the items inventoried and marked.

74 213.
74 213.

The Audit Office undertook a validation exercise subsequent to the receipt of the comment of the Head of Budget Agency and found that the state of affairs remained unchanged.

Recommendation: The Audit Office recommends that the Ministry strictly adhere to the requirements of the Stores Regulations, as they relate to the maintenance of inventories and marking of Government property.

(2007/104) Subhead 25066 – Equipment 214.

The sum of $5.4M was expended on a generator for use by the Ministry.
However, at the time of reporting in May 2009, the generator was still to be delivered.

Ministry’s Response: The Head of Budget Agency explained that delivery of the generator was dependent on the construction of a shed for it to be safely housed and secured.

Recommendation: The Audit Office recommends that the Ministry consider all its requirements during the planning for its development in order to avoid such protracted time lag between payment and delivery of assets.
(2007/105) Subhead 45015 – Industrial Development 215.

The Ministry undertook the rehabilitation of the bridge at Belvedere Industrial Estate at a cost of $544,900 without approval for a change in programme to include the works.
Ministry’s Response: The Head of Budget Agency explained that the work was urgent, unforeseen and necessary in order to repair damaged culverts to avoid flood in the area and “at the time a change of programme could not be done before the works was carried out.” Recommendation: The Audit Office recommends that the Ministry take appropriate action to obtain oral approval to undertake emergency works, following this arrangement with the necessary documentation to obtain the required approval in writing.
(2007/106) AGENCY 31 & DIVISION 507 MINISTRY OF PUBLIC WORKS AND COMMUNICATION Prior year matters, which have not been resolved Current Expenditure 216.

Cheque ordered vouchers are required to be cleared within sixteen days after their issue through the submission of bills, receipts and other supporting documents.

However, the Ministry failed to adhere to this requirement, since to date three such vouchers valued at $12.672M for the year 2006 were outstanding.
In the absence of these vouchers with related bills, receipts and other supporting documents, it could not be determined whether value was received for the sums expended.

75 Ministry’s Response: The Head of Budget Agency indicated that the Ministry was making efforts to locate the outstanding vouchers.
He also said that the “matter of clearing cheque orders within the 16 days period was raised at a previous Public Accounts Committee Meeting and the Ministry was requested to provide a proposal why the 16 days should be extended.

This was submitted to the Public Accounts Committee on 18.10.2007.” Recommendation: ensure that all cheque orders are cleared in keeping with circularised instructions.

(2007/107) The Audit Office recommends that the Ministry take immediate action to 217.
Up to the time of reporting, there were 3 payment vouchers totalling $1.795M for the year 2007 that were not presented for audit examination, despite repeated requests.

The failure to present the vouchers inhibited the determination of the propriety of these payments and whether value was received for the amounts expended.

A similar situation occurred in previous years and to date there are 56 vouchers totalling $40.859M for 2006 that are still outstanding.
It was however noted that the Ministry is conducting an ongoing exercise to locate these vouchers.

Ministry’s Response: The Head of Budget Agency indicated that efforts are being made to locate the 56 missing vouchers totalling $40.859M for 2006 and the three missing vouchers totalling $1.795M for 2007.

Recommendation: locate the vouchers and supporting documents and present them for audit examination.

(2007/108) The Audit Office recommends that the Ministry make a special effort to 218.
The Ministry was staffed with a Mechanical Superintendent, who had 2 experienced mechanics and an apprentice under his supervision, but continued to award labour only contracts for repair and maintenance to its fleet of vehicles based on Ministerial Tender Board approval.

During 2006, twenty-nine routine maintenance contracts valued at $16.723M were awarded, when these repairs could have been undertaken by the Ministry.
A similar situation was observed in 2007, where 56 routine maintenance and repairs contracts for $12.772M were executed.

Ministry’s Response: The Head of Budget Agency indicated that with effect from February 2008, vehicles were inspected by the Mechanical Superintendent.

The Audit Office recommends that the Ministry undertake the routine Recommendation: maintenance of vehicles under its control, hiring out works only that is beyond the capacity or competence of the Ministry.

(2007/109) 219.
(2007/109) 219.

In a related matter, the 2007 expenditure of $18.660M on vehicle spares and maintenance for the reporting period, included amounts totalling $5.888M that were reimbursed to contractors outside of the sanctity of the rules expounded in the Procurement Act.

In the preceding year, analyses revealed that similar reimbursements totalled $14.436M.

Ministry’s Response: The Head of Budget Agency indicated that with effect from September 2008, contracts are prepared for both materials and labour.
76 The Audit Office recommends that the Ministry take steps to procure Recommendation: vehicle spares for its fleet of vehicles, so that it could tap into related economies of scale while observing the requirements of the Procurement Act.

(2007/110) Capital Expenditure 220.

The Transport and Harbours Department (T&HD) continued to execute its capital works on blanket waivers of tender procedures obtained from the National Procurement and Tender Administration Board (NPTAB).
As a result, capital works to be executed on vessels were not publicly advertised, and it could not be determined if the contracts were awarded at the most competitive prices or to the best responsive bidder.
Ministry’s Response: The Head of Budget Agency indicated that the “Transport and Harbours Department has taken corrective action and all capital works are being advertised from 2008.” Recommendation: The Audit Office recommends that the Ministry institute measures to ensure that the T&HD observe the requirements of the Procurement Act as it relates to public tendering, in order to promote transparency during the acquisition of goods and services under its capital programme.

(2007/111) 221.
(2007/111) 221.

The T&HD continued to advance the full contract sums without the completion of works and/or delivery of goods.

This exposed the institution to great financial risks, should contractors fail to perform at set standards or renege on arrangements.

During the reporting period the entire amounts under two contracts, which totalled $42.770M were advanced to suppliers from the capital programme Reconditioning/Construction of Ships in June 2007 and October 2007.
Ministry’s Response: The Head of Budget Agency explained that this practice ceased, as corrective action was taken in 2007.

Subhead 12005 – West Demerara/Four Lane Road 222.

The construction of a four-lane highway from the Demerara Harbour Bridge to Ruimveldt went beyond its extended deadline of 9 July 2006, but liquidated damages were not deducted in keeping with the terms and conditions of the contract.
Further, at the end of the defects liability period on 29 December 2006, a considerable amount of defective works had not been remedied.

Explanations indicated that on July 3, 2006, another agreement was signed for an extension to the four-lane road and during negotiations the contractor agreed to waive all existing claims on contracts for Lot 1 and Lot 2, while the Government of Guyana agreed to waive claims for liquidated damages.
However, the Ministry made first demand on the retention bond to the value of US$804,000, because of the failure to correct defects and complete outstanding works.

The demand was honoured by the bank and the sum paid into the Consolidated Fund in 2008.

Notwithstanding this, the final account in relation to the works is still to be provided for a proper assessment of the matter.

Ministry’s Response: The Head of Budget Agency undertook information.
to submit the required 77 Subhead 14005 – Miscellaneous Roads 223.

Overpayments totalling $1.499M have not yet been recovered.

The overpayments were made on 5 contracts for the construction of timber bridges in Region № 3 – West Demerara/Essequibo Islands, which were awarded by the Regional Administration based on Inter/Intra Departmental Allocation Warrants issued by the Ministry.

The contracts were terminated, but the mobilisation advances remained outstanding.
Ministry’s Response: The Head of Budget Agency indicated that “a response received from the Regional Administration Officer, in January 2009, it was stated that: (a) Mobilisation advances of $458,620 and $244,730 for the bridges at Zeeburg and Hague were not refunded, but quantities of piles to the value were confiscated on the termination of the contracts; (b) A payment of $802,000 was retained on a contract for $4.472M for the Zeeburg Bridge; (c) A payment of $357,000 was retained on a contract for $2.5M for Hague Bridge; (d) (e) Amounts totalling $567,000 were withheld for works done by the contractor in 2008 (the mobilisation overpayment was $546,347); and The contractor was written to for the repayment of $248,987.
However the contractor cannot be located”.

Recommendation: The Audit Office recommends that the Ministry follow up with the Regional Administration, Region № 3 to ensure full recovery of the overpaid amounts.

(2007/112) Subhead 14018 – Miscellaneous Roads 224.

The rehabilitation of Gandhi Street, Enterprise and Enterprise Sideline Dam were to be achieved through 2 contracts for respective sums of $7.781M and $5.252M, awarded to the same contractor.
In this regard, mobilisation advances totalling $1.305M were disbursed on both contracts.

However, the roads had had to be completed by the Ministry’s Force Account Section due to the termination of the contracts.

The Ministry is still to provide documentation that would explain the cessation of the contracts, and the valuation of completed works.

Further, the basis of the awards could not be determined, since related tender board minutes were not provided.
Ministry’s Response: The Head of Budget Agency explained that the Ministry decided to upgrade the road from chip seal level to asphaltic concrete after the mobilisation advance was paid, and the contract was terminated because of the high cost involved.

With respect to the tender minutes, the volume 3 file, which contain the ministerial tender board minutes requested, is missing and efforts are being made to locate this file.
78 Recommendation: locate and present all outstanding documentation on this matter.

(2007/113) The Audit Office recommends that the Ministry take urgent action to Subhead 15007 – Emergency Works 225.

The Ministry is still to recover the overpayment of $1.113M on the construction of earthen embankment at Tranquility Hall/Voorzigitheid, which was awarded in the sum of $4.515M during 2004.

Notification of the overpayment was sent to the contractor, but to date the amount has not been recovered.
The matter was referred to the Attorney General’s Chambers, the National Procurement and Tender Administration Board and the Police.

Ministry’s Response: The Head of Budget Agency stated that “the Honourable Attorney General had written the contractor who responded claiming that the works were executed according to the specification and supplied certification by his Surveyor.
He also claimed that the earthen embankment was exposed to overtopping from the Atlantic Ocean from the time of the construction to that of the audit.

The Ministry will continue to follow up with the Attorney General’s Chambers in relation to this overpayment.” Current year matters, with recommendations for improvement in the existing system 226.

The Ministerial Tender Board was appointed in keeping with Section 22 of the Procurement Act.
In this regard, the minutes neglected to account for absentee members during each sitting, resulting in a failure to determine whether these members were given notice of meetings, had made excuses or were absent without notification.

Further examination of the minutes revealed that at each sitting only 3 persons were in attendance, but on every occasion at least one of these was not an appointee to the Board.
In fact 160 meetings were on record, of which two appointed members were in attendance on 125 occasions, while there were 35 meetings where only one appointee was present.

This observation would therefore invalidate the awards made during the period, since at no time would the Board have had a quorum or be deemed properly constituted.
Ministry’s Response: The Head of Budget Agency stated that “on 15 June, 2005, 5 members were appointed as Members of the Tender Board of the Ministry of Public Works and Communications for a period of two years with effect from 1.6.2005.

On the 15 June 2007 the Chairman of the National Procurement and Tender Administration Board appointed 5 members to the Ministry's Tender Board for a period of 2 years with effect from 1.6.2007.

That letter was however received in the Ministry on 13.3.2008.
Copies of both letters are enclosed for your guidance.

While it is true that reasons were not stated for non attendance of members at meetings of the Board, a quorum of three including the Chairman was always present in keeping with the Procurement Act 2003.

You would note that there were changes in membership of the Board from 2007 but this could only have been implemented when the notification was received from the Chairman of the National Procurement and Tender Administration Board in March, 2008.
79 It should be mentioned that the Mr. W. Joseph, General Manager, Transport and Harbours Department died on 3.12.2007 and Ms Carren Bowen succeeded him.

Ms. A. Reddock went on leave and was subsequently dismissed from the Public Service.

She was succeeded by Ms. P. Mc Adam then Ms. O. Boyce.

In addition, whenever an incumbent member is absent on leave, his/her successor usually sit as a member of the Board.
This has been the practice in the past and was clearly articulated by the then Secretary to the Treasury (now Finance Secretary) in his Circular № 4/1983 dated 4 February, 1983 titled Procedures for the Guidance of Tender Boards.” 227.

Notwithstanding the explanation of the Head of Budget Agency, the Audit Office is of the view that the spirit of Section 22 of the Procurement Act (2003) requires the members of the MTB to be appointed in the appropriate quotas by the Minister and the National Board.
If any of the appointed members were to demit office during the life of the Board then the Ministry must take action to inform the proper authority and request replacements.

This view is also held by the NPTAB.

It should also be noted that the Procurement Act (2003) supersedes previous instructions on this matter.
The Audit Office recommends that the Ministry take action to ensure that Recommendation: the members of its Tender Board be appropriately appointed in keeping with the requirements of Section 22 of the Procurement Act (2003).

(2007/114) 228.
(2007/114) 228.

In a related matter, the T&HD was required to seek approval at the various levels of adjudication described in the Procurement Act (2003), which includes the Ministerial Tender Board of the Ministry of Public Works and Communications, because in furtherance of the Act a separate Board was not appointed for that Department.
However, during the period, awards for goods and services, some exceeding the authorised limits of the Ministerial Tender Board, were made by a 3 man committee comprising the Chief Accountant, Chief Storekeeper and Chief Mechanical Engineer.
Even though the process was already invalidated under the Act, there was also the question of conflict of interest and/or an open possibility for collusion as it relates to all 3 of the committee members, since the: • Chief Accountant was the paymaster of the Department and was responsible for overseeing financing of the projects; • Chief Storekeeper was responsible for accountability for items procured, including advising on the availability or reordering of stock; and • Chief Mechanical Engineer had the responsibility for advising on the technical needs of the Department’s fleet of vehicles, tugs, boats and ships.
Recommendation: The Audit Office recommends that the Ministry put systems in place to ensure that the T&HD is properly apprised of the requirements of the Procurement Act (2003), whereby the appropriate levels of adjudication, including that of the Ministerial Tender Board, must be utilised as the basis of obtaining requisite approvals for the procurement of goods and services.

(2007/115) 80 229.
(2007/115) 80 229.

The following commitments on contracts and related expenditure were incurred during the reporting period, without evidence of adherence to the requirements of the Procurement Act (2003):- Subhead Description Navigational Aids Reconditioning/Construction of Ships ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” Reconstruction of Ferry Vessels Total Rehab.
of Beacons ” ” ” MT Aruka ” ” ” MB Sandaka ” ” ” MV Barima & Lady Northcote ” ” ” MB Baramanni Procurement of Spares and services Amount Paid $’000 15,000 26,872 38,289 15,898 15,937 262,920 374,916 Ministry’s Response: The Head of Budget Agency indicated that “Transport and Harbours Department has taken corrective action and all capital works are being advertised as from 2008.” Recommendation: The Audit Office recommends that the Ministry closely monitor the T&HD’s implementation of the requirements of the Procurement Act (2003) and regulations, ensuring that all awards meet the detailed statutory criteria.
(2007/116) Subhead 11001 – Demerara Harbour Bridge 230.

The Appropriation Account was overstated by $555M as a result of the retention of funding under a supplementary provision for the construction of pontoons and supply of beams and plates to the Demerara Harbour Bridge.

The amount was expended in 2008.

Ministry’s Response: The Head of Budget Agency has acknowledged the correctness of the observation.
Recommendation: The Audit Office recommends that the Head of Budget Agency ensure that all unspent monies are refunded to the Ministry for repayment to the Consolidated Fund and related adjustments made to the Appropriation Account.

(2007/117) Subhead 12072 – Administration and Management 231.
Contrary to the established cash based method of procurement, the purchase of fuel amounting to $9.199M was done on credit from a private supplier and this was also not supported by evidence of competitive bidding and/or tender board approval.

Ministry’s Response: The Head of Budget Agency indicated that “since the establishment of the Works Services Group in 2002 fuel has always been purchased on credit from Shell Antilles (Guyana) Limited.
Because of the number of vehicles it would be time-consuming to pay cash whenever fuel is required for each vehicle.” 81 The Audit Office recommends that the Ministry desist from the practice of Recommendation: purchasing fuel on credit, while ensuring that purchases meet the requirements of the Procurement Act.

(2007/118) 232.

The amount of $3.998M was expended on security charges to a private security service for the period under review.
However, the agreement for the engagement of these services was based on an award made in 2003.

It is therefore clear that action was not taken to have competitive bidding for these security services on an annual basis.

Ministry’s Response: The Head of Budget Agency indicated that the contract for security services had expired and action is now being taken to award a new contract on an annual basis.
Recommendation: The Audit Office recommends that the Ministry take steps to initiate awards of contracts for security services on an annual basis in keeping with the Procurement Act.

(2007/119) Subhead 14018 – Miscellaneous Roads 233.
The following was discerned during the examination of the reported expenditure of $787.892M:- (a) (b) (c) The entire amount was expended under four contracts for the construction of a culvert at Nismes, rehabilitation of road from New Amsterdam to Moleson Creek, revetment work at Diamond and construction of a carriageway at Hoff Von Aurich, without retentions to cover the possibility of defects during the defects liability period.
The aggregate value of the contracts was $23.754M; The Ministry was not in receipt of financial returns in relation to three Inter/Intra Departmental Allocation Warrants with an aggregate value of $61.8M.

In the circumstances, the sums expended under the warrants, including any adjustments required to be made to the Appropriation Account, could not be determined.
Two of the warrants for $50.8M were issued to the Regional Administration, Region 5 – Mahaica/Berbice and the other to the Regional Administration, Region 8 – Potaro/Siparuni; and The rehabilitation of the Black Bush Polder roads was awarded in 2006 in the sum of $191.940M.

As at 31 December 2007, variations under the contract amounted to $15.737M, thus increasing the project cost to $207.677M.
During the reporting period, the practical completion of works was certified and the full project cost disbursed.

However, a physical verification of the works revealed that the works had suffered significant deterioration, with the result that most could not be identified.
82 Ministry’s Response: The Head of Budget Agency indicated, as follows:- (a) (b) (c) (i) In relation to the construction of a culvert at Nismes, this was an emergency situation which was executed in December, 2007 and supervised by the Works Services Group.

Since this was not a roll over contract, a final payment was made for the works done.
The Contractor was an established and competent one and there were no defects following the completion of the works; (ii) In relation to the patching of potholes from New Amsterdam to Moleson Creek, such contracts do not require retention; (iii) Work on the revetment at Diamond was also emergency works and was not a rollover or multi-year contract; the payment was made at the end of December, 2007; (iv) The works for Hoff Von Aurich on the Essequibo Coast was an emergency failure repair and it was designed and supervised by an Engineer from the RMMS Department, of the Works Services Group.
Amongst the reasons given for this position is that the nature of the works was of a sufficiently low risk to the Ministry and that the same contractor executing the works was also responsible for the maintenance of the roadway, in a separate contract; The Works Services Group will take action to follow up with the Regional Executive Officers of Regions 5 and 8 to ensure that the financial returns are submitted; and Repairs works focused on severely deteriorated areas.
These works have lasted given wear and tear and lack of routine maintenance.

Severe deterioration has only occurred in locations coinciding with earthen dams leading to the fields.

This is due to the passage of agricultural machinery.

The full amount was paid on the contract.

Recommendation: The Audit Office recommends that the Ministry institute measures to ensure that contracts for all works carry retention clauses in order to safeguard Government’s interest against substandard works.
(2007/120) Subhead 1500402 – Emergency Works (Sea Defences) 234.

A verification of the works undertaken revealed that the construction of 230 metres of rip rap sea defences at Ruimzeight, West Coast Demerara at a cost of $99.670M was measured at 209 metres.

The reason for the difference of 21 metres was not determined, but the final account on the matter is still to be provided.
Ministry’s Response: The Head of Budget Agency indicated that “the contract at Ruimzeight, West Coast Demerara was for 225 metres and not 230 metres.

The stated contract sum is correct.

The contract for 230 metres was for Harlem/Best for the sum of $100.227M.

It was noted that there were typographical errors in some documentation pertaining to the works.

Management requires some time to clarify this issue.
However, it should be pointed out that the total contract sum was not expended as there was an unspent balance of $1.187M.” 83 Recommendation: above issue urgently and submit the results to the Audit Office.

(2007/121) The Audit Office recommends that the Head of Budget Agency clarify the Subhead 16003 – Equipment Civil Aviation 235.
The Appropriation Account was overstated by $660M as a result of an inclusion of transfers of $668M to the Civil Aviation Authority, instead of the actual amount of $8M expended on the acquisition of a motor vehicle and office equipment.

The unexpended difference was retained in a savings account in the name of the authority.

Ministry’s Response: The Head of Budget Agency indicated that “the observations are correct.
However, tenderers were invited to submit bids for the procurement of air navigation equipment.

Tenders closed in December 2007.

Only one bid was received and the amount came in at approximately $950M.
A review is presently being carried out to determine whether the supplier can reduce their bid price.” Recommendation: The Audit Office recommends that the Ministry take action to ensure that all amounts remaining unexpended at the close of a financial year be repaid to the Consolidated Fund and the related Appropriation Accounts adjusted accordingly.

If however such funds are required in another accounting period then the budget for that period should reflect this need.
(2007/122) AGENCY 41 & DIVISIONS 543, 544, 547 AND 553 MINISTRY OF EDUCATION Current Expenditure Prior year matters, which have not been resolved 236.

In 2007, a total of 375 pay change directives for resignations, retirements, dismissals and transfers were forwarded late to the Central Accounting Unit of the Ministry resulting in overpaid net salaries totalling $10.688M and deductions amounting to $4.549M.

To date net salaries totalling $6.057M were recovered, leaving $4.631M and the deductions.
A similar situation occurred in 2006, where there were 116 late directives that resulted in overpaid salaries totalling $6.253M.

Since that year only a sum of $2.365M was recovered.

The difference of $3.888M and an undetermined amount of deductions remains outstanding.

Ministry’s Response: The Head of Budget Agency explained that ‘a far more aggressive approach is being adopted to expunge names of persons who have demitted office from the payroll.
Heads are far more compliant to instructions for swift submission of the “return of absences” so that the payroll could be adjusted, intercepted at any stage during preparation or even to inform the bank for a reversal of transaction prior to payments being made.’ The Audit Office recommends that the Head of Budget Agency initiate a Recommendation: review of the system to ensure that the measures in place are updated to provide more efficient, effective and timely advice to the Central Accounting Unit.
(2007/123) 84 237.

In relation to the recoveries of overpayments noted, these were recovered from the bank accounts of employees through negotiations with banks.

However, this process was not extended to the individual employees and/or Heads of the Schools.

In summary, the Ministry is still to recover amounts totalling $34.685M for the year 2001 to 2007 and unidentified deductions.

The Appropriation Accounts for those years were also overstated by the amounts overpaid.
The following are details:- Details of Overpayment Year Net salaries (A) $’000 3.463 1.541 - 7.775 6.542 6.253 10.688 36.262 Recovered Deductions (C) (B) $’000 $’000 0.716 Unknown 0.906 Unknown - 10.482 - Unknown 4.915 Unknown 4.014 Unknown 6.057 4.549 16.608 15.031 + Denotes that the amount is to be increased by an undetermined amount of deductions Total (A+B) $’000 3.463+ 1.541+ 10.482 7.775+ 6.542+ 6.253+ 15.237 51.293+ 2001 2002 2003 2004 2005 2006 2007 Totals Balance (A+B-C) $’000 2.747+ 0.635+ 10.482 7.775+ 1.627+ 2.239+ 9.180 34.685+ Ministry’s Response: The Head of Budget Agency explained that “the Ministry has been able to successfully broker agreements with banks that previously imposed the hurdles to repayment.
With the new dispensation there should be significant reduction of the problems in retrieving overpayments remitted to commercial banks.” He further stated that “most, if not all, of the teachers who demit office, are reported to have left the jurisdiction and with the significant passage of time (more than 3 years), initiating legal action would prove difficult, as advised by the Attorney General.

In previous years the Commissioner of Police was asked to help in locating these persons.
However, with current arrangements there will be a significant reduction in the incidence of overpayment of salaries.” Recommendation: The Audit Office recommends that every effort is being made by the Head of Budget Agency to recover the amounts overpaid to employees and deduction agencies.

(2007/124) 238.

The financial loss of $136,637, which the Ministry suffered in 1997, has still not been resolved and a decision is still pending by the Losses Board.
This loss was as a result of an apparent misappropriation of funds for which 2 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.

On 18 April 2005, the Head of Budget Agency apprised the Finance Secretary of the situation and filed a losses report.

Ministry’s Response: The Head of Budget Agency acknowledged this finding.
Recommendation: this issue with the Finance Secretary so as to bring closure.

(2007/125) The Audit Office recommends that the Head of Budget Agency follow-up 85 239.

The Ministry has still not taken the necessary steps to ensure that cheque orders are carefully monitored and cleared within the stipulated time-frame through the submission of bills, receipts and other supporting documents.
For the year 2007, there were 60 cheque orders totalling $11.411M that were outstanding and this was compounded by an outstanding balance of 52 valued at $1.158M for the years 2004 to 2006.

Ministry’s Response: The Head of Budget Agency explained that “the Ministry has been maintaining efforts to have cheque orders duly cleared.

A number of reasons are proffered by officers who uplift cheque orders, as to why cheque orders are not cleared promptly; e.g.
items not being readily available and misplacement of bills.” The Audit Office once again recommends that the Head of Budget Agency Recommendation: institute measures to ensure that cheque orders are cleared within the stipulated time-frame, while renewing efforts to locate the outstanding cheque orders.

(2007/126) 240.

The Ministry’s old main bank account № 926, which became non-operational in May 1996, was overdrawn by $78.115M as at 31 December 2007.
To date the account has not been reconciled, but the Head of Budget Agency wrote the Finance Secretary on 18 April 2005 and filed a losses report.

However, the closure of the account is still pending.

Ministry’s Response: The Head of Budget Agency explained that “a dedicated team was charged with the reconciliation of all bank accounts (closed and active).

These statements would be provided to the resident auditor without further delay.
The advice of the Auditor General was once more taken and acted upon; a reminder has been sent to the Finance Secretary to have the losses dispensed with and thus bring this matter to closure.” Recommendation: The Audit Office recommends that the Head of Budget Agency expedite the process of reconciling the account, in addition to the relevant follow-up action with the Finance Secretary.

(2007/127) 241.
(2007/127) 241.

The Ministry is still to recover amounts totalling $4.116M that were outstanding on transactions for the years 2000 and 2001, viz.

• An amount of $2.073M, representing 50% of the cost of 2 - 1 minute television features, was advanced to a local firm.

The cost included accommodation and 5 airfares to an unspecified location, together with shooting and agency costs.
The reasonableness of the charges was not ascertained, since the contractor was not required to give a breakdown of the activity costs, before the matter was referred to the Central Tender Board for approval.

Following the award, the execution of the contract was put on hold since November 2000, but the contractor was not required to refund the advance.
86 • A difference of $2.043M still remains outstanding from transactions undertaken by an expediter of the Ministry, who during his tenure of duty, made payment of various amounts to suppliers without the receipt of the goods.

The initial discrepancy amounted to $5.243M, but during the years 2002 and 2003, items to the value of $3.2M were delivered.
Ministry’s Response: The Head of Budget Agency explained that “the local firm contracted to undertake the television feature in 2000 has been identified as Ross Enterprise.

All attempts to trace this firm have been futile.” The other discrepancy was not addressed.

Recommendation: The Audit Office recommends that the Head of Budget Agency seek the advice of the Finance Secretary on how to proceed, given that the discrepancies have not been resolved over the last eight years.

(2007/128) 242.
(2007/128) 242.

The contracts prepared by the Ministry continued to be deficient, in that clauses stipulating commencement, duration and completion dates, including defects liability period and liquidated damages charges were still not included.

Without proper contract documents, the Ministry was exposed to great financial risks should contractors renege on agreements, provide substandard works or fail to show due diligence in the execution of works.
Ministry’s Response: The Head of Budget Agency “acknowledged that contracts have significant variation in their contents that would lend to review that is not quite up to the mark.

To correct that deficiency, standard bidding documents are now being used in keeping with the national requirement.
There is now a greater appreciation for the preparation of contract documents that protect the Ministry's interest.” Recommendation: The Audit Office recommends that the Head of Budget Agency institutionalise the measures expounded in the Procurement Act, including the standardization of contracts with terms and conditions that secures Government’s position in agreements for goods and services.

(2007/129) Ministerial Tender Board 243.


The operations of the Ministerial Tender Board (MTB) did not confirm to the requirements of the Procurement Act (2003), in that: (a) (b) there was no evidence that the MTB met during the year, since minutes and/or other documentation, such as, evaluation reports were not presented for audit examination.
As a result, the basis of award for matters requiring MTB adjudication, could not be determined; the MTB failed to nominate for consideration by the National Procurement and Tender Administration Board (NPTAB) qualified evaluators to serve on the Evaluation Committees, in keeping with the requirement of Section 23 (1) of the Procurement Act (2003); 87 (c) (d) Section 23(5) of the Procurement Act (2003) required the MTB to “select from the pool of evaluators appointed by the National Board under Section 17, three evaluators with expertise and experience to serve as members of the Evaluation Committee for such procurement.” In this regard, the MTB failed to submit the required information and as such the NPTAB could not proceed with the appointment of members for the Ministry’s Evaluation Committee; and the Ministry unilaterally appointed 3 members from its Building Division to the Evaluation Committee, without consideration for the conflicts of interest posed by their involvement in the preparation of the Ministry’s engineers estimates, other related duties and the stipulations of the Procurement Act.
Ministry’s Response: The Ministry acknowledged these comments and stated that the MTB has put systems in place to ensure compliance with the Procurement Act.

Recommendation: The Audit Office recommends that the Head of Budget Agency take immediate steps to ensure that all acts of the MTB confirm to the requirements of the Procurement Act.

(2007/130) Other Matters 244.


The Ministry continued to be in breach of the Stores Regulations as it did not maintain a master inventory for the items procured and distributed to the various schools and/or sections as stipulated in Section 24.

The items procured during the reporting period were also not marked to identify them as Government property.
Ministry’s Response: The Head of Budget Agency explained that “significant improvements have been seen in the maintenance of sectional and master inventories, after some weaknesses were observed in the system in previous audit reports.

These were given greater emphasis in 2007 and 2008.

This exercise of marking of furnishings and equipment will be completed shortly.” Recommendation: this matter to ensure full compliance with the Stores Regulations.
(2007/131) The Audit Office recommends that the Head of Budget Agency pursue Current year matters, with recommendations for improvement in the existing system 245.

An examination of the Register of Contributors to the National Insurance Scheme for the Ministry’s administrative employees and teachers revealed that as at 31 December 2007, there were 1,146 instances where the NIS numbers were not recorded.

This prompted suspicions that these persons were not registered with the Scheme.
Ministry’s Response: The Head of Budget Agency explained that “the Ministry is making effort to have all employees registered with the NIS.

The registration will be done at the time of employment for all new employees.” 88 The Audit Office recommends that the Ministry conduct the registration of Recommendation: its employees at the time of employment rather than at a later date, since registration with the NIS has implications for social security and other benefits.

(2007/132) 246.
(2007/132) 246.

In a related matter, the Ministry failed to maintain a contract register with all pertinent details, including contract number, details of award, contract sum, variations and progress payments.

The absence of this record resulted in much difficulty being experienced during the validation of the financial and other aspects of contracts.
Ministry’s Response: The Head of Budget Agency explained that “the Ministry is making all effort to have this register updated.” Recommendation: correct this serious breach of financial instructions.

(2007/133) The Audit Office recommends that the Ministry take immediate steps to 247.

An examination of a sample of 7 rehabilitation projects undertaken by the Ministry during the reporting period revealed 6 instances where contractors were overpaid amounts totalling $2.108M on measured works.
The examination was conducted in the company of officials of the Buildings Division of the Ministry.
The following are details:- Name of Project Contract sum $’000 Overpayment $’000 Turkeyen Nursery School New Campbellville Secondary School Comenius Primary School East Ruimveldt Secondary School St.Agnes Nursery School East Street Nursery 1,189 3,044 7,722 12,774 1,294 1,149 Total 558 30 175 1,063 200 82 2,108 Ministry’s Response: The Head of Budget Agency explained that “the Ministry will investigate these discrepancies with a view to determine the overpayment and to take the necessary corrective action.” Recommendation: The Audit Office recommends that the Ministry take appropriate action to determine the reason(s) for the discrepancies, while instituting corrective measures, including full recovery of amounts overpaid.
(2007/134) 89 Prior year matters which have not been resolved Capital Expenditure 248.

Although the Ministry had written to the contractors, the overpayments of (i) $178,000 on the rehabilitation of the GTIC building; (ii) $704,000 on the renovation of the library building; and (iii) $12.142M on the construction of a science library at the University of Guyana, have still not been recovered.
Ministry’s Response: The Head of Budget Agency explained that “the contractors concerned were written to and had made commitments to repay the amounts overpaid.

A reconciliation exercise to bring to account the amounts outstanding had begun but was interrupted by attrition of staff concerned.
However, the Ministry will ensure that the amounts overpaid are recovered or the contractors concerned will be barred from further civil engineering engagements with the Ministry.” Recommendation: The Audit Office recommends that the Head of Budget Agency aggressively follow up with the contractors to ensure all overpayments are recovered.

(2007/135) Subhead 12059 – Nursery, Primary & Secondary Schools 249.
In 2006, Cabinet granted its “no objection” for the purchase of 2 plots of land for the construction of Albouystown Nursery School in the sum of $8M.

During that year, the vendors, comprising 5 family members, were paid deposits totalling $4M, pending the finalisation of matters relating to the transports.

However, on 31 December 2006, the balance of $4M was processed, the cheque encashed and the cash proceeds retained in the safe until 18 January 2008.
It should be noted that the sum was payable to “Permanent Secretary, Ministry of Education”.

The encashing and retaining of the sum for more than a year was a departure from established financial practice, particularly when one considers that the agreements of sale required that the final payments be held in an escrow account.

Since this amount was drawn on the 2006 provisions, the related Appropriation Account was overstated by $4M.
Ministry’s Response: The Head of Budget Agency explained that “the amount was retained since the transports had to be passed and they were unsure how long this process would have taken.” Recommendation: The Audit Office recommends that the Ministry (a) put systems in place to avoid future breaches, whereby Ministry officials can obtain cash on transactions without the authority of the payee; and (b) ensure that only amounts expended are recorded as expenditure on its Appropriation Account and any unutilised sum must be refunded to the Consolidated Fund and re-budgeted for as necessary.
(2007/136) 90 Subhead 12060 – President’s College 250.

The Ministry has still not resolved the issue concerning the overpayment of $32M to a delinquent contractor for works on the construction of the male dormitory at the President’s College.

The position remained the same in 2007.

Ministry’s Response: The Head of Budget Agency explained that “this project was managed by SIMAP.
The Ministry of Education only provided a part of the project sum.” He added that “the alleged overpayment was done by SIMAP as the executing agency; the Ministry played no part in the management (preparation of payments, verifying claims, provision of Clerk of Works, examination of vouchers or actual payments) of this contract.
Representatives from the Ministry, however, attended site meetings and a few extra-ordinary meetings at Head Office when the project began to experience difficulties.” Recommendation: The Audit Office recommends that the Head of Budget Agency intervene with the appropriate agency to determine the status of the matter, given that the Project Execution Unit of the SIMAP was closed before the issue was concluded.

(2007/137) Subhead 26030 – New Amsterdam Technical Institute 251.
The status of the completion of the lab building at New Amsterdam Technical Institute remains undetermined.

In 2004, the NPTAB awarded the works in the sum of $10.717M and during that year progress payments amounted to $5.470M.

The project was closed in 2005 after the Chief Building Inspector terminated the contract on the grounds of substandard work, among other things.

Thereafter, there were no budgets for the works.


Ministry’s Response: The Head of Budget Agency explained “that communication with the contractor and the Projects Engineer was mainly by telephone, hence, there were slippages in the required documentation.

The need for documentation of decision and instruction is recognized and is being enforced more rapidly.” Recommendation: that its’ control are effective to avoid such occurrences.
(2007/138) The Audit Office recommends that the Head of Budget Agency ensures 91 Subhead 26036 – Development of Text Books 252.

In 2005, Cabinet by decision No.

CP (2005)12:4: N granted a “no objection” for the printing of text books in 2 respective lots for sums of US$44,820 and US$75,600 that had an aggregate Guyana dollar value of G$24.846M.
The first lot was for the printing, editing and delivery of 54,000 “New Horizon in Social Studies - Book 3”, while the second lot was for a similar quantity of “Adventures in English - Book 3”.

Only a sum of $14M was allocated during that year for that purpose.

Given the availability of that sum, the Central Accounting Unit processed payment for the sum and retained the cheque until 4 July 2007.

During the time of its retention, the cheque had become “stale dated”.
It was not until June 2007, that a new contract requiring delivery of 27,000 of each book, was entered into with the supplier, based on the same Cabinet ‘no objection’ of 2005.

The cheque was then updated and paid over to the supplier who delivered the textbooks in March 2008.
Ministry’s Response: The Head of Budget Agency explained that “it was the original intention of the Ministry to establish a Letter of Credit for the printing of the text books, the cheque was written in the name of the designated commercial bank to facilitate the transaction.

However, before going through with the transaction 1 of the tenderers had an objection to the tender process, and the Ministry was advised to freeze the process.
It was apparent that the bidder was not inclined to officially carry through with the objection to the award and the Ministry decided to resume the process, by which time they were in a new fiscal cycle.

After much difficulty the Ministry is in receipt of the books.” Recommendation: The Audit Office recommends that the Head of Budget Agency ensure that all unspent sums are refunded to the Consolidated Fund and appropriately re-budgeted for when needed.
(2007/139) Subhead 12067 – University of Guyana (Berbice) 253.

Following an award in 2006 for the purchase of text books in the sum of US$13,467 or G$2.779M, the Ministry inadvertently requisitioned a United States dollar draft for US$9,056.79, while paying the bank the equivalent of the contract sum in Guyana dollars.

The bank complied with the request and refunded the unutilized amount of $920,974 on 4 September 2006, the processing date of the United States dollar draft.
After enquiries about the delivery of the order revealed that the supplier was not in receipt of the draft, the Ministry on 14 January 2008 authorised the bank to void the draft and to process a new one.

To date, however, the receipt of the books has not been established and the Ministry is still to account for the sum involved.
Ministry’s Response: The Head of Budget Agency explained that “the new draft processed was also misplaced and the matter is being investigated by the Ministry.” Recommendation: urgently and, if necessary, inform the police for further investigation.

(2007/140) The Audit Office recommends that the Ministry pursue this matter 92 Current year matters, with recommendations for improvement in the existing system Subhead 12067 – University of Guyana – Berbice 254.
The Ministry failed to present vouchers and other documentation in support of the expenditure of $22.979M reported under this subhead.

In the circumstances, the completeness, accuracy and propriety of the expenditure could not be established.

The sum expended was part of an amount of $25M allocated for the (a) purchase of computers and accessories, and library books; (b) completion of science laboratory; and (c) payment of retention.
Ministry’s Response: The Head of Budget Agency explained that “efforts are being made to locate the vouchers and present them for audit examination.” Recommendation: to provide the relevant documentation for audit scrutiny.

(2007/141) The Audit Office recommends that the Ministry take appropriate measures Subhead 26032 – G.T.I 255.
The Ministry was not in receipt of financial returns in support of expenditure under an Inter/Intra Departmental Allocation Warrant (IDAW) issued to the Essequibo Technical Institute in the sum of $3.645M.

In the circumstances, the completeness and accuracy of the inclusion of the sum in the Appropriation Account as final expenditure could not be established.
Ministry’s Response: The Head of Budget Agency explained that “all financial returns will be made available for audit examination.” Recommendation: The Audit Office recommends that the Ministry institute measures to ensure that financial returns are submitted for IDAW’s, so that appropriate adjustments could be made to the Appropriation Account to avoid incorrect reporting of expenditure.
(2007/142) AGENCY 44 & DIVISION 541 MINISTRY OF CULTURE, YOUTH AND SPORTS Current Expenditure Prior year matters, which have not been resolved 256.

The Ministry is still to recover overpayments totalling $786,516 forwarded to the bank accounts of 14 officers who are no longer in their employ and there was no evidence that the Ministry collaborated with relevant agencies to enable recovery of the sum.
Ministry’s Response: The Head of Budget Agency indicated that overpayments to some officers, who were contacted, were repaid fully or partially.

However, the current addresses of the other officers are not known.

93 257.

The National Trust, a statutory body subject to separate financial reporting and audit, has never submitted financial statements for audit and there was no evidence that the Ministry took steps to ensure compliance in this regard.
During the current reporting period, a subvention of $16.858M was transferred by the Ministry to this entity.

Ministry’s Response: The Head of Budget Agency indicated that the National Trust was in the process of preparing financial statements.

258.

The Ministry continued to expend amounts voted as subvention and capital provision for the National Sports Commission (NSC).
During the current reporting period amounts totalling $54.806M was expended on these provisions, with an amount of $34.490M being used from the current provision.

The NSC is a separate and legal entity that was created by Act 23 of 1993, and should have been in receipt of the subventions appropriated by Parliament.

A similar situation existed in 2006, where the Ministry expended the NSC allocations.

It should be noted that the NSC’s last audit was for the year 2004.
Ministry’s Response: The Head of Budget Agency indicated that the National Sports Commission was pursuing the preparation of all outstanding financial statements.

Recommendation: The Audit Office recommends that the Ministry take appropriate action to hand over all subventions to the National Sports Commission so that it could properly assume its responsibilities for proper accountability as enshrined under its governing legislation.

(2007/143) 259.
(2007/143) 259.

During 2007, maintenance costs in respect of a sample of 5 vehicles totalled $3.175M.

This trend spiralled from 2006, when 3 of the vehicles sampled recorded maintenance costs totalling $1.387M.

There was no indication that corrective measures were put in place to lower the maintenance costs of vehicles.
The following related details are summarised below:- Vehicle Number 2006 PHH 416 GHH 1513 PFF 7404 PFF 2884 PDD 3497 Total 518,370 462,385 406,475 - - 1,387,230 2007 462,437 877,422 463,237 871,814 500,099 3,175,009 Ministry’s Response: The Head of Budget Agency indicated that funds to enable the acquisition of new vehicles were appropriated in 2008.
Recommendation: The Audit Office recommends that the Ministry investigate and determine the reasons for the incidence of high maintenance costs, while carefully considering whether it would be more economical to maintain or dispose the vehicles.

(2007/144) 94 Current year matters, with recommendations for improvement in the existing system 260.
In relation to Subsidies and Contributions to Local Organisations, unexpended amounts totalling $55.542M were transferred into an Endowment Fund to undertake works at the National Archives, instead of being refunded to the Consolidated Fund as required.

The Appropriation Account was therefore overstated by the sum.

Similar situations existed when capital provisions totalling $231.095M were deposited into the Ministry’s Projects Account at the Bank of Guyana.
The following are details:- Capital Subhead National Stadium National Sports Commission National Trust Total Amount $’000 152,398 75,684 3,013 231,095 Ministry’s Response: The Head of Budget Agency indicated that it was impractical to refund the amount of $152.398M to the Consolidated Fund at that stage, as the Ministry was committed to pay the amount for the Stadium lights.

He also indicated that he gave permission for the sum to be deposited into the Projects Account.
The Audit Office recommends that the Head of Budget Agency ensure Recommendation: that all unspent balances of public moneys are refunded to the Consolidated Fund at the close of the financial year in accordance with paragraph 43 of the Fiscal Management and Accountability Act (FMAA).

(2007/145) Capital Expenditure Prior year matters, which have not been resolved Subhead 4501600 – National Trust 261.
The Ministry is still to recover amounts of $245,700 and $989,900 overpaid to contractors in relation to the rehabilitation of the ramport at Kyk-Over-Al and walkway at Fort Zeelandia.

Ministry’s Response: The Head of Budget Agency indicated that appropriate action was taken and a deadline given for the amounts to be repaid.

Current year matters, with recommendations for improvement in the existing system 262.
The following works were undertaken by the Ministry without the necessary approvals for changes in the capital programme.
95 Capital Subhead Nature of Works Building – Central Ministry Building - Cultural Centre National Trust Total Construct Fence at Carifesta Sports Complex Electrical works, wall lamp and photocopying Photocopying & binding twenty-two books Amount $’000 5,222 1,222 310 6,754 Ministry’s Response: The Head of Budget Agency indicated that the sum was used to photocopy books and tender documents.
Recommendation: The Audit Office recommends that the Ministry seek approval for a Change in Programme whenever it foresees the need to depart from the capital programme authorised under the Appropriation Act.

(2007/146) Subhead 1205700 – Building (Central Ministry) 263.

The sum of $7.7M was allocated for the rehabilitation of the Central Ministry.
In this regard, amounts totalling $7.695M were expended, as follows:- Description Acquisitions for Sports Complex Fence: Labour Cost Materials Casting of driveway, Head Office Repairs & painting of Central Ministry’s interior Repairs to door and wall at Annex Building Repairs to fence, Head Office Installation of split unit air conditioner Others Total Amount $’000 1,495 3,727 Total $’000 5,222 894 687 304 241 159 188 7,695 264.
In the instances noted below the related capital works were awarded in a piecemeal to avoid adjudication at the level of the National Procurement and Tender Administration Board (NPTAB).

These were undoubtedly obvious breaches of the Procurement Act 2003.
96 Date Description 10 April 2007 27 April 2007 Total 8 March 2007 9 March 2007 Total 06 September 2007 20 September 2007 27 September 2007 28 September 2007 9 October 2007 31 December 2007 Total Building Sports Complex Fence Building Sports Complex Fence Painting Exterior National Museum Painting Exterior of Museum Building Repairs at Cliff Anderson Sports Hall Rehabilitation of Cliff Anderson Sports Hall Rehabilitation of Cliff Anderson Sports Hall Sanding, etc.
Of Sports Hall Floor Rehabilitation of Cliff Anderson Sports Hall Construction of Room at Sports Hall Amount $ 984,770 510,705 1,495,475 719,000 661,700 1,380,700 544,000 960,650 905,000 850,540 530,700 712,125 4,503,015 Ministry’s Response: The Head of Budget Agency explained that the fence around the Carifesta Sports Complex collapsed suddenly and immediate works were undertaken for security reasons.
In relation to the Museum, it was indicated that that entity also housed the National Archives Reading Room and that the respective contracts were to address the separate works.

No response was received from the Head of Budget Agency on the works at the Cliff Anderson Sports Hall.
Recommendation: The Audit Office recommends that the Head of Budget Agency adhere strictly to the requirements of the Procurement Act, regarding the Section 14 of the Procurement Act regarding the levels of adjudication and splitting of contracts.

(2007/147) Subhead 4501600 – National Trust 265.


Following the NPTAB award for the construction of the draw bridge at Fort Zeelandia in the sum of $2.905M, the Ministry paid a mobilisation advance to the contractor of $726,500 on 3 January 2008 from funds also retained from its 2007 provisions.

The contractor did not undertake the works and several attempts to make contact proved futile.

As a result the Ministry referred the matter to the Police.
Ministry’s Response: The Head of Budget Agency indicated that the matter is currently under Police investigation and to date the contractor has not been located.

Recommendation: The Audit Office recommends that the Ministry take appropriate action to file a losses report with the Finance Secretary, pending the outcome of Police investigations.

(2007/148) 97 AGENCY 45 & DIVISIONS 523, 524, 530 & 552 MINISTRY OF HOUSING & WATER Current Expenditure Prior year matters, which have not been resolved 266.
The Guyana Water Incorporated (GWI) and the Central Housing and Planning Authority (CH&PA) were respectively funded by subventions of $250M and $200M.

Audit reporting on the GWI was last done for the year 2008, while CH&PA was reported on for 2003 and is currently being audited for 2004 to 2006.

Because of the current status of financial reporting for the CH&PA it could not be determined whether its subvention was properly expended.
This was compounded by a failure on the part of the Ministry to have the financial statements of both entities laid in the National Assembly within the statutory period.

Recommendation: The Audit Office recommends that the Ministry institute measures to ensure that the accounts of the GWI and CH&PA laid in the National Assembly, within six months of the close of the financial year.
(2007/149) Capital Expenditure Current year matters, with recommendations for improvement in the existing system Subhead 24012 – Land Transport 267.

The Ministry acquired a Nissan Pathfinder at a cost of $7.2M and loaned it to the Ministry of Culture Youth and Sport for use by its Minister, whose vehicle was damaged in an accident.

The Stores Regulations required that the loan be recorded in a Loan Register, but this was not done.

At the time of reporting, the vehicle was still on loan.
Recommendation: The Audit Office recommends that the Ministry take immediate action to comply with the requirements of the Stores Regulations as it relates to accounting for loans.

(2007/150) AGENCY 46 GEORGETOWN PUBLIC HOSPITAL CORPORATION Current Expenditure Prior year matters, which have not been resolved 268.

Although the Georgetown Hospital Corporation (GPHC) is a separate entity, it continued to receive appropriation 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 the entity 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.
98 The Head of Budget Agency in response to the above paragraph Corporation’s Response: explained that, the Management of the GPHC recognised its limitation and is addressing this issue of funding and reporting and have therefore brought it to the attention of the Board of Directors and the subject Minister.

It is hoped that this issue will finally be resolved.
Nevertheless, the Corporation is in the process of computerising its financial accounting and record keeping function with the assistance of the Health Sector Development Unit of the Ministry of Health.

Recommendation: 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.

(2007/151) 269.

The Corporation, 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 to purchase drugs and medical supplies from specialised agencies both local and overseas during 2006.
A similar situation was noted during 2007 where the Corporation entered into thirty one contracts totalling $547.230M with the New GPC for the purchase of drugs and medical supplies.

There was no evidence to indicate that the relevant tender procedures were followed.
However, it was noted from 29 July 2008 to 31 December 2009 Cabinet granted its no-objection for the Corporation to procure drugs and medical supplies by selective tendering from specified suppliers which is being adhered to by the Corporation.

Corporation’s Response: The Head of Budget Agency in response to the above stated that this issue was raised in 2008 with the Auditor General when discussing the 2006 audit report and also at the Public Accounts Committee.
Cabinet subsequently renewed its approval by the issuance of Cabinet Decision CP (2008) 7:2:FFF dated 20 July 2008 which states the following:- • No objection to the waiver of NPTAB procedures; • To facilitate selective tendering; • To facilitate the purchase of drugs and medical supplies to December 31, 2009; and • Named suppliers – PAHO, IDA, UNICEF and NEW GPC 270.
The Corporation is still not in compliance with Section 19 of the Stores Regulations which stipulates that bin cards must be maintained to record all receipts and issues of items in the stores.

At the time of inspection in 2009, neither bin cards nor stock ledgers were updated/maintained for drugs and medical supplies, stationery and janitorial and cleaning supplies for Central Stores.
As a result, it could not be determined whether stocks were properly accounted for since a physical count would be ineffective The Head of Budget Agency indicated that the Corporation have Corporation’s Response: since begun to enter 2009 transactions and complete the update of bin cards and ledgers.

Stock ledgers were set up for stores inventory but not for drugs inventory kept at the pharmacy bond.

However, we will introduce a regular stock ledger for drugs inventory.
The deficiencies mentioned are being addressed.

99 The Audit Office recommends that the Head of Budget Agency put Recommendation: mechanisms in place to ensure that bin cards and stock ledgers are updated promptly, all purchases be properly accounted for in stock records and strict adherence to the Stores Regulations.

(2007/152) 271.

According to the Corporation’s records, amounts totalling $26.991M were collected as revenue and the full amount was expended in 2006.
As stated earlier, the Corporation was in receipt of an appropriation instead of subvention.

As such it ought not to incur expenditure out of its revenue.

Revenue must be deposited promptly into the Consolidated Fund.

A similar observation was made in 2007 where sums totalling $41.323M were collected as revenue and the full amount was expended.
Corporation’s Response: The Head of Budget Agency explained that in 2006 the receipts of $26.991M were paid out for the following: unpaid 2004 accounts and performance bond.

In 2007 the receipts of $41.323M was paid out for activities funded for those purposes e.g.

ORBIS funds and Medical reports.


Recommendation: The Audit Office recommends that the Corporation desist from utilising revenue collected which should be promptly deposited into the Consolidated Fund until such time that it is in receipt of a subvention from the Government.

(2007/153) Current year matters, with recommendations for improvement in the existing system 272.
At the time of reporting, 16 payment vouchers totalling $35.141M, which represent expenditure incurred in 2007, were not presented for audit examination.

In the absence of these payment vouchers and supporting documents, it could not be determined whether the expenditure was properly incurred and the Corporation received value for the sums expended.

Corporation’s Response: to locate and present the missing payment vouchers for audit examination.
The Head of Budget Agency indicated that efforts are being made Recommendation: The Audit Office recommends that the Corporation put systems in place to ensure that there is adequate accountability for payment vouchers and supporting documents, so that these could be provided for audit in a timely manner.

(2007/154) It was observed that unused cheque books and receipt books were not properly secured.

273.

The books were kept in an unlocked cabinet in the voucher room of the Accounts Department.
Corporation’s Response: The Head of Budget Agency explained that the books were placed in the locked cabinet with the few remainders in an unlock cabinet, both being in the voucher room secured by a closed door within which works a Clerk, and access is strictly by permission from the Director.

The books in the unlocked cabinet have since been placed in the locked cabinet.
100 The Audit Office recommends that the Corporation take immediate steps Recommendation: to ensure that the books are secured in a safe and only appropriate level of officers have access.

(2007/155) 274.

An examination of payment vouchers under line item Local Travelling and Subsistence revealed that there were 9 instances of misallocations of expenditure totalling $549,770.
This expenditure relates to mileage allowances and should have been more appropriately charged to line item Benefits and Allowances.

(2007/156) Corporation’s Response: The Head of Budget Agency explained that the motor vehicle charges were related to claims for actual mileage and were charged to Local Travelling and Subsistence.

Fixed travelling allowance without reference to mileage was charged to Benefits and Allowances.
The Audit Office recommends that the Corporation put systems in place to Recommendation: ensure that at all times there is adequate supervision over the recording and/or allocation of expenditure thereby facilitating the correct categorising of expenditure under the appropriate categories.

(2007/157) AGENCY 47 & DIVISION 516 MINISTRY OF HEALTH Current Expenditure Prior year matters, which have not been resolved 275.
The Ministry has had some success in the recovery of amounts overpaid as deductions to the various agencies.

For the year 2006, of the amount overpaid as deduction to the GRA, $406,024 has since been recovered.

However, the Ministry has still not been forwarding pay changes directive in respect of resignations, transfers, dismissals and retirement to the Central Accounting Unit in a timely manner.
As a result, during 2007, amounts totalling $11.100M were reflected as unpaid salaries and the related deductions of $1.800M were paid over to the various agencies and have not yet been.
Ministry’s Response: The Head of Budget Agency explained that Directors/Head of Department/Supervisors are currently sending staff lists indicating staff movements on a monthly basis to the Accounts Department which would enable the Department to delete officers’ names from the Ministry’s payroll in a timely manner, thus avoiding overpayment of salaries and deductions.
Recommendation: The Audit Office recommends that the Ministry vigorously pursue the agencies to recover all overpayments made to them not only in the current period but also in previous accounting periods.

(2007/158) 101 276.

The Ministry had not been able to reconcile the main bank account № 3079, which became inactive since January 2004 and was overdrawn by $9.140M as at 31 December 2005.

As at 31 December 2007, this balance remained static.
This was a result of the Ministry refunding $219.175M to the Accountant General account № 405 instead of $211.078M Ministry’s Response: The Head of Budget Agency explained that the sum of $9.140M reflected on the bank statement is not an indication of overspending but the wrong amount was paid over into the General Account № 405.

In 2004, two reconciliations were done.


The first reconciliation reflected a cash balance of $219,175,357 instead of $211,078,060 which was paid over to the Accountant General’s Department.

The second reconciliation reflected a cash balance of $211.078M.

This statement did not reflect the deposit in the cash book which was not included in the bank statement.

Recommendation: sending reminder letters to the Accountant General to have the account cleared.
(2007/159) The Audit Office recommends that the Ministry pursue the matter by 277.

The old bank account № 946 was not reconciled since it was established and the Ministry has still not been able to reconcile this account as at 31 December 2007.

This account became inactive since in July 1996, and was overdrawn by $102.899M as at 31 December 2007.
Ministry’s Response: The Head of Budget Agency explained that the losses report was sent to the Finance Secretary recommending that Cabinet write off the overdrawn amount as a loss.

Recommendation: In view of the time involved, the Audit Office once again recommends that the Ministry aggressively follow up with the Finance Secretary so that the loss be written off, thereby bringing closure to this long outstanding matter.

(2007/160) 278.
(2007/160) 278.

The Ministry continued to breach the requirements of the Procurement Act of 2003 and utilised the Cabinet approval CP (2003)11:4:M of 2003 to purchase drugs in 2007.

However, in July 2008, Cabinet granted its ‘no objection’ to the National Procurement and Tender Administration Board procedures being waived to facilitate selective tendering for the Ministry to purchase drugs and medical supplies to 31 December 2009.
Ministry’s Response: The Head of Budget Agency explained that the Ministry continued to use the Cabinet Decision since it did not specify a time period and amount.

However, the Ministry is now in compliance with the Procurement Act as a new Cabinet Approval was received in July 2008, which will expire in December 2009.

The Ministry is applying for NPTAB’s approval for each procurement.

279.

The Ministry had not fully implemented the system of direct bank deposit for salaries for all of its employees.
In 2006, cash amounts totalling $24.007M were paid to six hundred and seventy one (671) employees in contravention of the circularised instructions.

Similarly, in 2007, amounts totalling $5.044M were paid in cash to employees.

102 Ministry’s Response: The Head of Budget Agency explained that the Ministry is still in the phased process of having its employees move over to direct bank deposit system and the quick cash system will be used for students in receipt of stipends.
Recommendation: instructions of 2004.

(2007/161) The Audit Office recommends that the Ministry comply with circularised 280.

Corrective action was not taken by the Ministry to have all of its employees registered with the National Insurance Scheme.

In 2006, there were 51 instances where employees’ NIS numbers were not quoted on the schedule, indicating that the employees might not have been registered.

Similarly, in 2007, 16 employees were without NIS registration numbers.
However, at the time of reporting, 31 of the 51 employees of 2006 has since been registered with the NIS.

Ministry’s Response: The Head of Budget Agency explained that the Ministry has with immediate effect instituted a mechanism in which employees on being recruited are required to complete the registration form so that they can be registered.

Failing to comply would result in salaries being withheld.
The Audit Office recommends that the Ministry ensure that all their Recommendation: employees are registered promptly with the Scheme since registration with the NIS has implications for social security and other related benefits.

(2007/162) Current year recommendations for improvement in the existing system 281.

Amounts totalling $1.2 billion were expended on Materials Equipment & Supplies.
Included in this amount were sums totalling $1.115 billion, which relate to the purchase of drugs and medical supplies from specialised agencies locally and overseas.

The following is an analysis of drugs and medical supplies purchased overseas and valued at $106.358M: Authority Limit Between $250,000 - $600,000 Exceeding $600,000 Total № of Purchases Amount $’000 1 10 11 468 105,890 106,358 282.
There was evidence of adherence to Tender Board procedures for the one purchase falling within the limit of $250,000 - $600,000.

However, the ten purchases exceeding $600,000 amounting to $105.890M were made from specialised overseas agencies utilising Cabinet Approval of 2003, as mentioned in the previous section.

Ministry’s Response: The Head of Budget Agency explained that in the absence of the time period and amount on the Cabinet Decision, the Ministry continued to utilise the said Cabinet decision.
However, the Ministry is now in compliance with the Procurement Act as a new Cabinet approval was received in July 2008 which will expire in December 2009.

The Ministry is applying for NPTAB’s approval for each procurement.

103 283.

The following is a breakdown of drugs and medical supplies purchased locally valued at $1.008 billion: Authority Limit Exceeding $600,000 Between $250,000 - $600,000 Below $250,000 Total № of Contracts Amount $’000 53 20 85 992,046 9,086 7,128 158 1,008,260 284.
Audit examination of payment vouchers in relation to the New GPC revealed that supporting documents such as copies of contracts, goods received notes, delivery notes, etc.

were not attached to payment vouchers.

During 2007, seven payment vouchers totalling $9.380M had no supporting documentation attached to indicate whether the drugs had been received from the suppliers.

Further, there was evidence to indicate that the Ministry was receiving drugs in 2009, which was paid for in 2007.
It is apparent that the Ministry may still have outstanding drugs yet to be supplied for payments made in 2008.

In the circumstances, it was difficult to determine whether the Ministry had received drugs for the amounts expended for the period under review.

Ministry’s Response: The Head of Budget Agency explained that the Ministry is in the process of locating these supporting documents.
Recommendation: The Audit Office recommends that the Ministry put measures in place to ensure that the stores procedures be carried out with regards to accounting for the receipt of drugs and have reconciliation done for drugs received and outstanding from its suppliers.

(2007/163) 285.

An examination of the Fuel and Lubricants register and other subsidiary records revealed that there was an over expenditure in the amount budgeted for under this line item.
Further, perusal of a Statement of Balances outstanding to the Guyana Oil Company revealed that the Ministry had a balance of $4.922M, which was outstanding as at 31 December 2007 for the purchase of fuel and lubricants.

Ministry’s Response: Fuel and Lubricants are paid for when the bills are sent by GUYOIL.

The December 2007 bills were paid in January 2008 and this amount was catered for in the National Estimates of 2008.
Recommendation: all outstanding indebtedness is cleared at the end of the accounting period.

(2007/164) The Audit Office recommends that the Ministry take steps to ensure that 286.

Amounts totalling $77.995M were expended on electricity charges in respect of 38 meters under the control of the Ministry.

However, the electricity charges register reflected a balance of $74.295M giving a difference of $3.700M.
104 Ministry’s Response: The Head of Budget Agency explained that reconciliation will be done between the register and the Account Analysis Report to verify the missing entries that are not in the register.

The Audit Office recommends that the Ministry do periodic reconciliation Recommendation: of the register with the Account Analysis Report to ensure that all payments made are reflected therein.

(2007/165) 287.

Amounts totalling $72.606M were expended for security services.
However, contracts for security services for the period under review were not presented for audit examination.

Ministry’s Response: The Head of Budget Agency explained that preparations were made for the submission of tender to the NPTAB so that a current award could be used.

The Audit Office recommends that the Ministry advertise and make timely Recommendation: submissions to the NPTAB to ensure that expenditure is properly authorised for services provided.
(2007/166) Capital Expenditure Subhead 12017 – Buildings 288.

The sum of $400M was voted for (a) completion of Comprehensive Diagnostic Treatment and Ophthalmology Centres; (b) completion of hospital at Kumaka; and (c) installation of equipment.

A Supplementary Provision in the sum of $119.943M was approved for the completion of the diagnostic centres bringing the revised allocation to $519.943M.
According to the Appropriation Account, amounts totalling $470.394M were expended as follows:- Description Completion of Comprehensive Diagnostic and Treatment Centres Completion of Kumaka District Hospital Installation of equipment Roads to Port Mourant Hospital Complex Medical Staff Quarters Total Amount $’000 319,331 2,938 128,341 7,875 11,909 470,394 105 289.
Amounts totalling $128.341M were expended on the purchasing and installation of transformers, air conditioning units, generators, data systems, back-up systems, and pressure pumps etc.

for the Diagnostic Centres.

Included in the sum of $128.341M were amounts totalling $83.989M expended on the purchase of equipment.
However, there was no evidence to indicate that equipment to the value of $73.657M were received, since, there was not strict adherence to the procedures laid out in the Stores Regulations of 1993.

Further, Goods Received Books, inventory records and other related Stores records were not presented for audit examination.

Ministry’s Response: The Head of Budget Agency explained that these items were procured for the Diagnostic Centres and were taken directly to the Centres to be installed.
The Audit Office recommends that the Ministry adhere strictly to the Recommendation: Stores Regulations especially as it relates to the receipt and issue of items of permanent stores.

(2007/167) Subhead 12077 – Doctors’ Quarters 290.

The sum of $18M was voted for the rehabilitation of the Doctors’ Quarters at Richmond Hill and Mabaruma.
According to the Appropriation Accounts, amounts totalling $11.398M were expended as follows:- Description Rehabilitation of Block “B” Richmond Hill, Region №.10 Mabaruma Doctors’ Quarters Rehabilitation of Apartment Building at New Amsterdam Total Amount $’000 8,534 1,725 1,139 11,398 291.

An Inter-Departmental Warrant was issued to Region №.1 in the sum of $1.725M for the rehabilitation of the Doctors’ Quarters at Mabaruma.
At the time of reporting, financial returns were not presented for audit examination.

Ministry’s Response: The Head of Budget Agency explained that the Ministry is making every effort to obtain the financial returns from Region №.1.

The Audit Office recommends that the Ministry take rigorous steps to Recommendation: ensure that the returns which are outstanding for more than a year be submitted by the Region.

(2007/168) 106 Subhead 25019 – Equipment (Medical) 292.
The sum of $22M was allocated for the purchase of ECG machines, sterilisers, glucometers, blood pressure apparatus, haemotology analyser, x-ray machine, diagnostic, tympanic audiometers, saline apparatus, operating tables, delivery instruments and scales.

A Supplementary Provision in the sum of $110.455M was approved for the provision of medical equipment for Lethem and Mabaruma hospitals, giving a revised allocation of $132.455M.
According to the Appropriation Accounts, amounts totalling $128.624M were expended as follows:- Description Procurement of medical equipment Purchase of medical equipment and supplies Total Amount $’000 110,000 18,624 128,624 293.

An Inter-Departmental Warrant was issued to the Ministry of Finance in the sum of $110M for civil works and procurement of medical equipment for Lethem and Mabaruma hospitals.
As at 31 December 2007, amounts totalling $9.620M were expended on civil works at Lethem District Hospital.

294.

The difference of $100.380M was expended in 2008 on the procurement of medical equipment for the above-mentioned hospital in the sum of $76.987M, while the balance of $23.393M was expended on civil works at Lethem, District Hospital.

Howevere, at the time of reporting, there was no evidence to indicate that the equipment was received by the Ministry or the Project.
Ministry’s Response: The Head of Budget Agency explained that the $110M was issued to procure medical equipment only.

However, amounts totalling $76,987,396 were paid for medical equipment in 2008.

295.

Included in the amount of $18.624M reflected as purchase of medical equipment and supplies are amounts totalling $9.363M representing two awards approved by NPTAB to four suppliers for the provision of equipment and supplies, on the basis of technical specifications and lowest price.
There was evidence to indicate that the Ministry received a Diagnostic Audiometer valued at $0.702M, however, at the time of audit inspection it could not be determined whether the Ministry had received equipment to the value of $8.661M.

296.

In addition, the NPTAB awarded a contract in the sum of $9.261M for the purchase of medical equipment which was deemed stationery in the records of the Ministry.
An examination of the payment voucher revealed that one high frequency radiographic system, one hematology analyser, and three sterilisers (autoclave) should have been supplied, but the delivery note from the supplier clearly stated that one hematology analyser, and three sterilizers (autoclave) were delivered.

Further, there were no evidence or records to indicate to which location the equipment were issued.

107 Recommendation: Regulations with regards to the marking of and recording of Permanent Stores.
(2007/169) The Audit Office again recommends that the Ministry adhere to Stores Subhead 25020 – Equipment 297.

The sum of $14M was voted for the purchase of intercom switchboard system, generator, trolleys, stove and washer and dryer.
According to the Appropriation Accounts, amounts totalling $13.458M were expended as follows:- Description Intercom Switchboard system Washer and Dryer Solar refrigerator Generator set Warehouse equipment Total Amount $’000 3,892 3,360 3,091 2,080 1,035 13,458 As can be noted, the stove was not purchased.

Ministry’s Response: The Head of Budget Agency explained that the Department requested an industrial stove which was not available locally.
Due to time constraints and the limited funds available the procurement was not done.

Recommendation: budget proposals for the purchase of the equipment.

(2007/170) The Audit Office recommends that the Ministry resubmit in their current 298.

In relation to the purchase of three solar refrigerators, there was evidence to indicate that approval for a change in programme was granted to facilitate this purchase.

The NPTAB awarded the contract in the sum of $3.091M.
These refrigerators were received and properly brought to account.

However, they were not put into use.

Ministry’s Response: The Head of Budget Agency explained that the three refrigerators are at the Materials Management Unit in the Central Supplies Unit bond.

Recommendation: to locations where they would be fully utilised.

(2007/171) The Audit Office recommends that the Ministry distribute the refrigerators 299.

Amounts totalling $1.035M was expended on the purchase of warehouse equipment.
An examination of the payment voucher revealed that the Ministry received the trolleys in April 2008.

However, it could not be determined whether appropriate entries were made to clearly indicate the location to which the stores were sent and whether the assets were inventoried.

In this regard, your attention is hereby drawn to the Stores Regulations № 23, 24 and 28.

108 Ministry’s Response: The Head of Budget Agency explained that the trolleys are in use at the Warehouse at Farm and can be verified.
Recommendation: procedures as required in the Stores Regulations.

(2007/172) The Audit Office recommends that the Ministry adhere to the stores AGENCY 48 & DIVISIONS 545 & 546 MINISTRY OF LABOUR, HUMAN SERVICES & SOCIAL SECURITY Prior year matters, which have not been resolved Current Expenditure 300.

During the reporting period the Ministry refunded net salaries totalling $3.405M, without the related deductions.
Similarly, for the years 2005 and 2006, refunds of net salaries totalling $6.305M were made without the related deductions.

In this regard, there was no evidence that the Ministry had made attempts to recover overpaid amounts.

Ministry’s Response: The Head of Budget Agency indicated that it was very difficult to recover funds from the Guyana Revenue Authority and the National Insurance Scheme, but action was taken to request refunds from these agencies.
Recommendation: with all concerned agencies to effect full recovery of the amounts overpaid.

(2007/173) The Audit Office recommends that the Ministry aggressively follow up 301.

The Ministry continued to reflect an old public assistance imprest bank account № 902, which became non-operational several years ago.

The account was overdrawn by $270.586M at 31 December 2007.
This state of affairs, which was discussed at length in previous reports, was due mainly to inadequate provisions in the National Estimates to facilitate the payment of old age pensions and public assistance, over a number years.

The Finance Secretary was apprised of the matter, but the closure of this account is still not imminent.

Ministry’s Response: The Head of Budget Agency indicated that supplementary provisions were requested in order to resolve the matter, but no action was taken.
The matter has also been referred to the Cabinet Sub-Committee.

302.

The Ministry has still not made an effort to have sectional inventories updated periodically to reflect new assets acquired and inter-departmental transfers.

Ministry’s Response: The Head of Budget Agency explained that periodical updates were ongoing, but this is affected by staff shortage.
Recommendation: The Audit Office recommends that the Ministry take appropriate measures to update the records and to ensure that stores accounting procedures are applied on a timely basis and not retroactively.

(2007/174) 109 303.

The old age pension and public assistance imprest bank account № 3039 was still not reimbursed with an amount of $91.300M to enable the surrendering to the Consolidated Fund of the full imprest sum of $130M and the closing of the account.
Ministry’s Response: The Head of Budget Agency indicated that he was unable to resolve the matter surrounding the reimbursement of the account.

304.

The investigation involving irregularities of 8,078 old age pension and social security coupons valued at $13.959M which was uncovered has still not been resolved.

Some of the officers implicated had made restitutions totalling $3.844M.
In March 2007, the Commissioner of Police informed the Ministry that based on the advice of the Director of Public Prosecution, the investigations were suspended.

Ministry’s Response: The Head of Budget Agency indicated that a losses report was prepared and submitted to the Ministry of Finance and he was awaiting the outcome.

Current year matters, with recommendations for improvement in the existing system 305.
An examination of the Register of Contributors to the National Insurance Scheme (NIS) for December 2007 revealed that six employees were without NIS numbers, indicating that these were not registered with the Scheme.

Ministry’s Response: The Head of Budget Agency indicated that the register of contributions to the National Insurance Scheme has been regularised and updated.
The Audit Office recommends that the Ministry ensures that all employees Recommendation: are promptly registered with the Scheme, since failure in this regard would have implications for social security and other related benefits.

(2007/175) 306.

An examination of the maintenance costs of vehicles under the control of the Ministry indicated that this was high.

For the period under review, six vehicles incurred an average of $452,594 in maintenance costs.
The following are details:- Vehicle № PEE 8611 PJJ 100 Amount $ Vehicle № 1,096,600 PHH 1184 472,186 PKK 1889 PHH 1792 421,600 GJJ 8888 Amount $ 240,600 271,070 213,507 Ministry’s Response: The Head of Budget Agency indicated that the high maintenance costs results from the fact that the vehicles are “age able”.
110 Recommendation: The Audit Office recommends that the Ministry carefully monitor the maintenance cost of each vehicle in order to determine whether it was economical to retain the vehicles or to dispose of them.

(2007/176) 307.

Significant differences were observed between the amounts shown in the Accounts Analysis for telephone, electricity, and water charges and those shown in the related registers.

Further, the registers bore no evidence of supervisory checks.
The following are the differences observed:- Description Electricity Charges Telephone Charges Water Charges Account Analysis $’000 26,381 11,385 4,440 Register $’000 Difference $’000 42,712 9,782 10,001 16,331 1,603 5,561 Ministry’s Response: The Head of Budget Agency explained that the accounts were not reconciled, because of the unavailability of the accounts analysis statement and this would be addressed with the Accountant General.
Recommendation: The Audit Office recommends that the Ministry reconcile and report on the reasons for the differences, while instituting measures to ensure that internal supervisory controls are revitalised and evidenced.

(2007/177) 308.

Old age pension and public assistance coupon books were not issued by the Chief Social Worker in sequential order and related annotations of transactions were not made in a register kept.
In addition, the Ministry’s stores failed to process 1,900 returned public assistance coupons books in accordance with stores accounting procedures.

Ministry’s Response: The Head of Budget Agency acknowledged and corrective measures would be taken.

indicated that the concerns were 309.

An integral aspect of the system of internal control is the maintenance of a register of controlled forms for serially numbered books.

The Ministry breached this requirement, as this record was not maintained.
As a result of this failure, it could not be determined whether adequate control was exercised over cheques, receipts and other serially numbered forms.

Ministry’s Response: The Head of Budget Agency indicated that the record has now been implemented and the relevant regulations would be followed in future.

111 Capital Expenditure Subhead 1206800 – Buildings 310.
Even though $191.591M was expended from a revised capital provision of $193M, there was a noted failure to undertake programmed works in relation to the “rehabilitation of the Mahaica Children’s Home”.

These works were also not budgeted for in the capital programme for 2008.

Ministry’s Response: The Head of Budget Agency explained that there were insufficient funds to undertake the works at the Mahaica Children’s Home.

311.
311.

The Ministry also undertook the repairs to Mahaica Hospital at a cost of $0.219M without approval to change the programme to include the works.

Ministry’s Response: The Head of Budget Agency indicated that the minor works done at the Mahaica Hospital was an alternative to works planned for the Mahaica Children’s Home.
The Audit Office recommends that the Ministry seek approval for a Recommendation: Change in Programme whenever it foresees the need to depart from the capital programme authorised under the Appropriation Act.

(2007/178) AGENCY 51 & DIVISION 507 MINISTRY OF HOME AFFAIRS (EXCLUDING POLICE) Current Expenditure Prior year matters, which have not been resolved 312.
Contrary to the established cash based method of procurement, the Guyana Prisons Service obtained a credit facility to facilitate purchases of fuel from a local provider.

This situation was compounded by the fact that there was a failure to adhere to the requirements of the Procurement Act (2003) during the acquisition of this commodity.

A review of the Ministry’s records revealed that the supplier was overpaid an amount of $511,668, as at 31 December 2007 and this is yet to be recovered.
Ministry’s Response: The Head of Budget Agency explained that on 1 April 2009 “a letter was sent to GUYOIL, requesting that they transfer the remaining funds ($511,668) from the Bulk Station to the Pump Station.
This matter has already been discussed with GUYOIL.” 112 The Audit Office recommends that the Guyana Prison Service, as directed Recommendation: by the Head of Budget Agency, take action to ensure that (a) the practice of purchasing fuel on credit be discontinued and to introduce measures for strict control over acquisitions of fuel; and (b) systems are put in place to avoid future breaches of the Procurement Act 2003 and its Regulation, specifically as it relates to the limits of authority with regard to the procurement of goods and services.
(2007/179) 313.

Among the fuel and lubricants purchased in 2007, there were 21,177 litres of fuel with a value of $3.149M that had been uplifted in containers and not properly accounted for in the records.

The utilisation of this fuel could not be traced to any record.

A similar situation occurred in 2006 where purchases of 9,453 litres of gasoline valued at $1.877M were uplifted in a similar manner.
Ministry’s Response: The Head of Budget Agency had explained that “corrective action was taken in 2008.” Recommendation: The Audit Office recommends that the Ministry put systems in place to ensure that fuel purchased in containers are properly authorised and accounted for in log books and other stock records.

(2007/180) 314.
(2007/180) 314.

Fundamental breaches of procurement controls existed where the Storekeeper of the Guyana Prison Service was authorised to sign orders for the acquisition of goods, including fuels and lubricants.

Personnel from the stores also prepared internal stores requisitions for each of the Prison Service’s 8 Departments.

Also, an examination of the stock records revealed that they were not properly maintained.
Ministry’s Response: The Head of Budget Agency explained that “this situation was corrected in 2008.” Current year matters, with recommendations for improvement in the existing system 315.

The expenditure for Field Materials and Supplies included 24 transactions for training of prisoners totalling $1.299M, which should have been categorised as Other Services Purchased (Other), under the Prison Service’s current expenditure programme.
Ministry’s Response: The Head of Budget Agency explained that “the training for prisoners was allotted under this Line Item – Field Materials and Supplies.

However, the point made by the Audit Office has been noted and with effect from 2008, fund are been allotted under Line Item 6294 Other.” 316.
The sum of $48.694M was expended on Fuel for the period under review, the following observations were made:- (a) The system required the presentation of authorisation slips to uplift fuel, but these were not seen in 562 instances valued at $5.723M.

Included in that amount were 149 instances totalling $957,611 where fuel was uplifted in containers; and 113 (b) Reconciliation of the fuel account was not done and fuel statements were not submitted for audit scrutiny.
Ministry’s Response: The Head of Budget Agency explained that (a) efforts are been made to locate the authorisation slips for fuel as well as for fuel uplifted in containers, and (b) efforts are being made to locate the fuel statements.

Other 317.

For the period under review, there were 41 payment vouchers totalling $7.096M that were not presented for audit scrutiny.

In the circumstances, the propriety of these payments could not be determined and whether value was received for the sum expended.
Ministry’s Response: Efforts are being made to locate the remaining vouchers.

Stores 318.

Attempts to verify the stock of fuel held at the Mazaruni Prisons revealed that a calibrated dipstick was not available to measure fuel held in the reservoir.

Hence, the fuel had to be painstakingly filled in empty 45 gallon drums.
After all the available drums were filled, the reservoir still had a significant amount of fuel, but on conversion the drums filled equalled the balance of 10,074 litres required by the stock ledger.

Hence it is clear that the stock of fuel was not properly managed, since there was no method of realising the actual balances on hand.
Ministry’s Response: The Head of Budget Agency explained that the tank was only put into use in 2008 and the Guyana National Bureau of Standards (GNBS) was approached to assist in obtaining calibrated measuring devices, so as alleviate this situation.” Recommendation: the matter of the measuring devices.

(2007/181) The Audit Office recommends that the Ministry follow-up with GNBS on 319.
A physical count of the items in the stores of the Georgetown Prisons revealed thirteen instances of differences between stores ledgers.

The significance of some of the differences indicated that the stores ledgers were not reconciled with other documentation available at the stores to determine the reasons.

Ministry’s Response: The Head of the Budget Agency indicated that “corrective action is been taken in the matter.” Recommendation: compliance with Stores Regulations.
(2007/182) The Audit Office recommends that the Head of Budget Agency ensure 114 Prior year matters, which have not been resolved Capital Expenditure 320.

The Ministry made payments since the year 2003, to acquire a quantity of arms and ammunitions, but one supplier had not delivered the order valued at $8.824M, due to transhipment problems.
However, with the approval of the National Procurement and Tender Administration Board (NPTAB) and a “no objection” from Cabinet the order was converted and items supplied in July 2008 and January 2009, as follows:- Original order Grenades, shells& Flares Ammunition 2003 “ 2005 Subtotal Qty 170 700 9350 Amount $’000 1,740 6,330 754 8,824 Items subsequently supplied Ballistic Helmets Ammunition .30 Cartridge12 gauge Subtotal Qty 157 8650 3250 Amount $’000 7,850 649 325 8,824 321.
Nonetheless, the orders from 2 suppliers that were valued at $2.336M and outstanding since the year 2005 are still to be delivered.

The supplier of the MTSL shells was acquired from the Ministry of National Security in India, and required arrangements from the Ministry of Home Affairs.

In this regard, the Ministry of Foreign Affairs was engaged and diplomatic arrangements are in process.
With respect to the stallions, the supplier was charged criminally for failing to fully refund the contract sum, when it became evident that the he was unable to make good the order.

Only $50,000 of the sum involved was recovered.

The following are details of the outstanding orders.
Order MTSL shells Stallions Total Qty 500 2 Amount $’000 1,314 1,022 2,336 Ministry’s Response: The Head of Budget Agency explained in relation to the acquisition of MTSL shells the Ministry of Foreign Affairs has been asked to assist in shipping the items to Guyana.

Meanwhile, the issue in respect of the supply of the Stallions is still before the Court, with the next court appearance being 6 May 2009.
Recommendation: The Audit Office recommends that while the Ministry pursue diplomatic initiatives in terms of the MTSL shells, action should be taken to engage the Attorney General on the possibility of private action to recover the outstanding sum from the intended supplier of the Stallions.

(2007/183) 115 Current year matters, with recommendations for improvement in the existing system Subhead 12006 – Buildings (Prisons) 322.
The NPTAB awarded the construction of the New Capital Dormitory at the Georgetown Prisons to the lowest bidder in the sum of $24.654M.

However, the works were terminated on 19 November 2008 after amounts totalling $21.423M were paid to the contractor.

The reason for termination of the works was stated as extreme lack of diligence on the part of the contractor.

An assessment of the completed works revealed that the contractor was overpaid $10.410M.
In this regard, the Ministry levied on a performance bond for $12.237M, which was held with the now embattled insurance firm Colonial Life and General Insurance Company Limited (CLICO), now under Judicial Management.

However, to date this claim has not been settled.

Ministry’s Response: The Head of Budget Agency explained that “the Ministry is making attempts to recover the amount overpaid and intends to engage the Attorney General for advice.” Subhead 12007 – Police Stations and Buildings 323.
During the reporting period, the Ministry undertook works on the New Annex at the Police Officer’s Mess Hall and the Central Immigration and Passport office.

In this regard, the contractors were overpaid respective amounts of $237,800 and $59,976 on measured works.

Ministry’s Response: The Head of Budget Agency advised that “efforts are being made to recover the overpaid amounts.” Subhead 26001 – Equipment Police 324.
Of the equipment purchased for the Guyana Police Force, musical equipment valued at $4.666M was not delivered to the time of writing.

Ministry’s Response: The Head of Budget Agency indicated that “the musical equipment has not yet been received from the supplier, Crown Agents.” Recommendation: The Audit Office recommends that while the Ministry follow-up with the supplier, with a view to determining the reason(s) for the delay.
(2007/184) 116 AGENCY 51 MINISTRY OF HOME AFFAIRS PROGRAMME 2 – GUYANA POLICE FORCE Current Expenditure Prior year matters, which have not been resolved 325.
The Guyana Police Force (GPF) has still not reached a consensus with the Ministry of Finance on provisions for the purchase of uniforms and other items of military kit, such as, boots, shoes, socks, belting, buttons and name tags, ribbons, etcetera, of which the Audit Office is of the opinion should not, as is presently the case, be included under Benefits and Allowances, for the following reasons:- (a) (b) (c) (d) Benefits or allowances as an accounting concept connotes the receipt of cash or kind by a payee for his or her use or consumption; The GPF stockpiles uniform material and other associated components, which are not utilised specifically in the period of purchase, but over a number of years; The kit remains the property of the Guyana Police Force and must be surrendered by the recipients at the end of their tenure; and The budgetary arrangements for Guyana Defence Force (GDF), a member of the Joint Services of which the GPF is a part, require charges for similar acquisitions to be included under Other Operating Expenses (Other).
Police Force’s Response: The Finance Officer explained that Guyana Police Force is still awaiting directive in relation to such purchases.

The Force cannot make such purchases under another line item until a decision is taken and communicated to it by the Office of the Budget.

326.

Corrective measures were still not taken to ensure that log books are maintained for every vehicle owned and/or operated by the Force and with all pertinent information required of the record.
Notwithstanding the fact that all of the required log books presented for the 386 serviceable vehicles, log books in respect of 94 vehicles requiring such records were still to be presented for the previous accounting period.

As a result, it could not be determined whether the journeys undertaken were properly authorised and whether there was effective control over the use of these vehicles.
Police Force’s Response: The Finance Officer explained that “it is the policy of the Police Force to maintain log books for every vehicle, motor cycle, outboard engine and generator.

Due to poor supervision some log books were not properly maintained.

However, corrective action was being taken to prevent future lapses by ensuring log books are properly maintained and supervisory checks enforced.” 117 327.

Historical records which are required to be kept for each vehicle to record the cost of maintenance.
However, these records were not always updated to reflect transactions for the entire period.

In the circumstances, the Guyana Police Force was not in a position to monitor the maintenance cost of each vehicle to determine whether it was economical to retain these vehicles.
Police Force’s Response: The Finance Officer explained that “due to improper maintenance of historical records for vehicles which were identified, a system is now in place to ensure that all pertinent information relating to vehicles are reflected in those records.

All unserviceable vehicles were boarded through the Ministry of Home Affairs.” 328.

For the period under review, there were 18 vouchers valued at $1.528M were not presented for audit scrutiny.
In this regard, there are 20 vouchers totalling $5.418M and documentation in support of vouchers totalling $12.7M, which remain outstanding for the previous accounting period, As a result, the propriety of these payments or whether value was received, could not be established.

Police Force’s Response: The Finance Officer explained that “efforts are being made to locate and reconcile all missing payment vouchers.

Due to handling of vouchers, some bills were unfastened.
Efforts are being made to locate such vouchers and reattach the bills.” Recommendation: effort to locate these vouchers and supporting documents and have them presented for audit examination.

(2007/185) The Audit Office again recommends that the Police Force make a special Current year matters, with recommendations for improvement in the existing system 329.

The sum of $279M was expended on Fuel and Lubricants.
For the period under review, it was observed that the gasoline and dieseline and lubricants ledgers were last updated in November 2008.
A physical check of the stock of fuel on 29 January 2009, revealed significant differences when compared with the records checked as stated below: Description Unit Quantity in Stock Ledger Physical Quantity in Stock Excess/ (Shortage) Gasoline Dieseline RX 90 Litres Litres Litres 12,645 444 1,656 12,746 482 80 101 38 (1576) Police Force’s Response: The Fuel and Lubricant ledgers are updated and ready for audit examination.
The Audit Office recommends that the Police Force provide the results of Recommendation: the reconciliation, which was used as the basis for making adjustments to the stock ledgers.

(2007/186) 118 AGENCY 52 & DIVISION 514 MINISTRY OF LEGAL AFFAIRS Current Expenditure Prior year matters, which have not been resolved 330.

Applications submitted for the registration of business names continued to be misplaced, while supervisory checks were still not evident in the relevant registers.
During the reporting period 3,548 applications were received for registration of business names.

Of these 298 were not provided for audit scrutiny.

Similarly in 2005 and 2006, the Ministry failed to provide respective amounts of 330 and 257.

331.

The Ministry was in arrears in the processing of applications for Trademarks.

During the reporting period, a total of 617 applications were received.

However, certificates were not issued in respect of these applications.
A total of 649 applications were received in the previous accounting period without the necessary licenses being issued.

The related backlog affect years as far back as 2002.

Ministry’s Response: The Head of Budget Agency explained that “presently the Deeds Registry is processing August 2007 applications for Trademarks.
Due to the automation and digitalization of Trademarks and Patents Records, processing of past applications was halted as all records had to be sorted to be used by the consultant for automation.

Over the past two weeks, all the applications had to be again sorted out, and normal processing has resumed.
It is expected that after the automation, processing and issuing of certificates will be at a faster pace and be up to date by December, 2009” Recommendation: The Audit Office recommends that the Head of the Budget Agency do all that is necessary to have the processing of Trade Marks brought up to date, so that specific companies can use legally registered names or symbols to identify products, apart from that of other manufacturers.

(2007/187) 332.
(2007/187) 332.

The State Solicitor bank account № 120 was last reconciled for December 2005, even though the bank account had a balance of $50.844M as at 31 December 2007.

In relation to the cash book, this was last written up on 22 April 2009, but several unsatisfactory features were observed.

In this regard, the bank and cash columns were not segregated in order to separately identify sums on hand and disposal of such collections by either cash payments or deposits to the bank account.
This was compounded by a failure to initial deletions of entries, include evidence of supervisory checks.

There were also omissions of amounts totalling $984,924, which were collected on 4 October 2007 vide receipts №s 566040-566043.

Vouchers for payments on the account were also not serially numbered.

119 Ministry’s Response: The Head of Budget Agency explained that “the State Solicitor bank account № 120 was reconciled up to December 2005 and cash book was located and written up.
The Ministry of Legal Affairs is seeking external advice and assistance in having the bank account reconciled as well as corresponding cash book and ledger be brought up to date in the correct manner.
This bank account was identified in previous years audit queries.” Recommendation: The Audit Office recommends that the Ministry take immediate action to have the bank account reconciled, with a view to identifying any errors affecting the account, while ensuring that the cash book identifies transactions as and when they occur and includes evidence of supervisory checks carried out, during any given period.

(2007/188) 333.
(2007/188) 333.

The Official Receiver bank account № 330, which had a bank balance of $6.424M, was last reconciled for December 2006.

In relation to the cash book, this was last written up on 30 April 2009, but several unsatisfactory features were observed.

In this regard, the bank and cash columns were not segregated in order to separately identify sums on hand and disposal of such collections by either cash payments or deposits to the bank account.
This was compounded by a failure to initial deletions of entries, include evidence of supervisory checks.

Ministry’s Response: The Head of Budget Agency explained that “the Official Receiver bank account № 330 was reconciled up to December, 2006 and cash book was written up to April, 2009.

Reconciliation is still on going.


The Ministry of Legal Affairs is seeking external advice and assistance in having the bank account reconciled as well as corresponding cash book and ledger be brought up to date in the correct manner.

This bank account was identified in previous years audit queries.” Recommendation: advised for the State Solicitor Account.

(2007/189) The Audit Office recommends that the Ministry take similar action as was 334.
The Public Trustee bank account № 270, which had a bank balance of $2.359M, was last reconciled for December 2005.

In relation to the cash book, this was reported lost.

However, the Ministry is currently trying to reconstruct this record and have succeeded up to March 2007.

Ministry’s Response: The Head of Budget Agency explained that “Public Trustee bank account № 270 was reconciled up to December, 2005 and cash book for this account cannot be located.
However transactions for this account are listed on a daily basis.

The Ministry of Legal Affairs is seeking external advice and assistance in having the bank account reconciled as well as corresponding cash book and ledger be brought up to date in the correct manner.
This bank account was identified in previous years audit queries.” Recommendation: The Audit Office recommends that the Ministry take immediate action to complete the reconstruction of the cash book so that the reconciliation of the bank account could be brought up to date.

(2007/190) 120 335.

On the matter of rental of the First Federation Building, which is controlled by the State Solicitor’s Office, there were 37 tenants occupying the building during the period under review.
However, only one rental agreement was up to date, 20 had no tenancy agreement and 16 had outdated agreements, some of which were dated as far back as the year 2000.

There was evidence where payments of rental were backlogged and of action taken write tenants to this effect, but tenants did not respond positively to this appeal.
Ministry’s Response: The Head of Budget Agency explained that the “Most Tenancy Agreements for the First Federation Building are not renewed due to outstanding rent dating back to ten years and more.

Letters were sent to each tenant to pay arrears owing so as to update records, however only a few responded.
By Cabinet Paper dated 2008-09-18, the Attorney General Office was asked to examine the feasibility of using the building to house Magistrate and other Courts; and Government Offices.” The Audit Office recommends that the Ministry discuss with the Attorney Recommendation: General the possibility of recovering the outstanding rental from defaulters through the filing of legal action in Courts, while taking action to solidify agreements where these do not exist in writing, so as to ensure that contractual obligations are properly evidenced.
(2007/191) 336.

An examination of the rental register of the First Federation Building revealed that this was not properly maintained and pertinent information, such as, receipt numbers, amount of rent due, amount of rent paid, etc., were not recorded.

As a result, we were unable to determine if tenants were paying the correct amounts, the agreed period of the tenancies, rental amounts outstanding or due and payable to the State Solicitor’s Officer.
Ministry’s Response: The Head of Budget Agency indicated the “The Ministry will ensure that this register is properly maintained.” Recommendation: corrective action by including all pertinent information in the rental register.

The Audit Office recommends that the State Solicitor Office take 337.

In accordance with Section 153(1) and (2) of the Companies Act of 1991, companies are required to file annual returns in the following year of its incorporation.
However, of 245 companies, which were registered and received certificates during the period under review, no returns were filed to date.

As it relates to the 250 registrants for the year 2006, which were required to file annual returns in 2007, these have also failed to comply with the requirement of the Act.

The fee for filing returns is $800, which means that the Ministry has lost a significant amount of revenue due to non-compliance by companies.
Ministry’s Response: The Head of Budget Agency explained that “prior to 2007, notices were not sent out.

This was corrected in 2008 whereby 130 notices were sent out to defaulting companies.

Only 20 responses were received while over 200 companies were struck off the list.
In 2008, 37 notices have already been sent out.” 121 The Audit Office recommends that the Ministry discuss this matter with Recommendation: the Attorney General, with a view to determining whether any punitive remedies exist to compel companies to satisfy the requirements of the Act.

(2007/192) Current year matters, with recommendations for improvement in the existing system 338.

According to the records of the Ministry total payments into the Consolidated Fund was $472.649M.
However, the Statement of Receipts and Disbursements prepared by the Ministry of Finance showed total payments into the Consolidated Fund as $528.799M, resulting in a difference of $56.150M.
Ministry’s Response: The Head of Budget Agency indicated that ““the Ministry of Legal Affairs is making every effort to reconcile the total payments into the Consolidated Fund with Statement of Receipts and Disbursements.” Recommendation: The Audit Office recommends that the Ministry of Legal Affairs take action to reconcile the difference with the records of the Ministry of Finance, with a view to making the appropriate adjustments.

(2007/193) 339.
(2007/193) 339.

Amounts totalling $1.997M were expended on Fuel and Lubricants.

However, recordings in vehicle log books reflected only $790,869, resulting in a difference of $1.207M.

Ministry’s Response: The Head of Budget Agency indicated that “amounts totalling $1.997M were indeed expended on Fuel and Lubricants through the IFMAS System.
These payments can be verified by the Ministry's records.” Recommendation: The Audit Office recommends that the Ministry of Legal Affairs conduct a reconciliation exercise to determine the reasons for the difference in the fuel accounted for in vehicle log books.

(2007/194) 340.

Amounts totalling $436,144 was expended on Rental of Buildings, but these costs were recorded charges against Maintenance of Buildings.
Ministry’s Response: The Head of Budget Agency explained that “under "Rental and Maintenance of Building" no funds were allocated for "Rental of Building".
As such the sum of $436.144 was paid under "Maintenance of Building" to Ministry of Public Works and Communications for rental payment to Flats at Echilibar, since only funds were allocated under this subhead for 2 Legal Experts from India and 1 from Nigeria.” Recommendation: The Audit Office recommends that the Ministry take immediate action to institute measures that would guarantee adequate supervision over the recording and/or allocation of expenditure and facilitate correct categorizing of expenditure.
(2007/195) 341.

There was a difference of $1.598M between the reported expenditure of $2.643M for Telephone Charges and that of $1.051M reflected in the Telephone Register.

This is indicative of a failure to reconcile the register with the Accounts Analysis and/or Appropriation Account.

122 Ministry’s Response: The Head of Budget Agency explained that “the sum of $2.643M was expended on telephone charges through the IFMAS System.
Some of these payments were paid through the Imprest as reimbursement to officers.” The Audit Office recommends that the Ministry implement measures to Recommendation: ensure that all telephone charges are promptly recorded in the register and a timely reconciliation of this record is conducted with the Account Analysis produced by IFMAS.

(2007/196) 342.

The basis of award of three contracts to security firms that resulted in expenditure totalling $8.913M for the period under review was not determined.
Further, the agreements for the security services were not provided to enable the completeness and accuracy of the expenditure to be validated.

Ministry’s Response: The Head of Budget Agency explained that “the security of the Ministry building and the Deeds Registry is under the Police Constabluary of the Guyana Police Force, thus contract are not renewed annually.

R.K.Security Services was requested by the Honourable Minister Doodnauth Singh.
MMC security is the only company providing the electrical alarm services.” Recommendation: The Audit Office recommends that the Ministry institute measures to ensure that the requirement of the Procurement Act (2003) is followed in relation to all expenditure incurred annually and evidence of this retained for audit.

(2007/197) Prior year matters, which have not been resolved Capital Expenditure 343.
For the period under review, there were 8 payment vouchers totalling $6.421M that were not presented for audit scrutiny.

In the circumstances, the propriety of these payments could not be determined and whether value was received for the sum expended.

There are also 13 payment vouchers valued at $14.472M for the previous accounting period, which remain outstanding to date.
Ministry’s Response: The Head of Budget Agency indicated that “4 payment vouchers totalling $0.823M have since been located and returned to the Ministry of Finance.

In relation to the additional vouchers the Ministry of Legal is making every effort to locate and submit them for audit scrutiny.” 344.
In a related matter, an examination of the vouchers that were provided revealed evidence that suggested the existence of poor segregation of duties, in that, one officer was observed to have conducted interrelated activities, such as, signing, certifying and approving payments.

Without casting aspersions on the officer, such internal controls should be segregated to eliminate the weakness the observed and the possibility of loss through fraud or embezzlement.
123 Ministry’s Response: The Head of Budget Agency indicated that “corrective action has since been implemented to have payment vouchers certified correct by Departmental Head and approved by the Accounting Officer.” Current year matters, with recommendations for improvement in the existing system 345.

An examination of the contract register revealed that it was not properly written up, in that the Tender Board reference numbers and approved variations were not included in the record.
This made it difficult and time consuming to verify financial matters relating to the contracts.

Ministry’s Response: The Head of Budget Agency indicated that “the contract register is now being written up properly to reflect approved variations.” Recommendation: Tender Board references are also included in the contract register.

(2007/198) The Audit Office recommends that the Ministry take action to ensure that 346.
The Ministry acquired items of office furniture and equipment at a cost of $6,920M through its capital programmes Buildings (Deeds Registry), Furniture and Equipment (Legal Affairs) and Furniture and Equipment (State Solicitor).

However, the acquisitions were not marked to readily identify them as Government property and allotted inventory serial numbers.
The items were comprised of 20 computers, 5 printers, 3 stabilizers, 1 monitor filter, 5 filing cabinets, 1 heavy duty photocopier, 40 stacking chairs, 4 cashier chairs, 2 executive chairs, 3 high back chairs, and 2 paper shredders.

Ministry’s Response: The Head of Budget Agency indicated that “all items are now marked so as to identify the property of the Government”.

347.
347.

A follow-up examination in relation to the marking of the assets acquired revealed that some corrective action was taken by inscribing the initials of the Ministry on the assets.

However, inventory serial numbers were not allocated and inscribed.

Recommendation: The Audit Office recommends that the Ministry allocate and inscribe inventory serial numbers on each asset and record these in the relevant columns of the Permanent Stores Register and sectional inventories.
(2007/199) Subhead 12013 – Buildings ( Legal Affairs) 348.

The Ministry entered into a contract in the sum of $5.510M for electrical installation works based on an award approved by the National Procurement and Tender Administration Board (NPTAB).

There were 2 approved variations in the sum of $1.372M and $1.287M, which revised the project cost to $8.169M.

However, during the reporting period payments to the contractor amounted to $8.285M, resulting in a difference of $116,074.
It was discerned through discussion that the payment was related to additional works, not previously included in the project cost of $8.169M.

Notwithstanding this, the authority for so doing was not provided, as were the details of additions to the works.

124 Ministry’s Response: The Head of Budget Agency indicated that “the sum of $116,074 represented work done at the Ministry for the installation of additional lamps and circuit breakers.
This amount is within the authority of the Permanent Secretary.” 349.

Even though the explanation gives details of the works carried out, documentation in this regard has not been provided to enable its propriety to be determined.

It should also be noted that the limits on adjudication established by the Regulations made under the Procurement Act (2003) does not give the Head of Budget Agency the scope to increase the project costs of projects awarded at higher levels.
Further, if a project is awarded at the level of the Head of Budget Agency, subsequent variations that would push the project cost above the ceiling of that level must be approved at the next higher level.

Recommendation: The Audit Office recommends that the Ministry put systems in place to ensure that all aspects of the Procurement Act (2003) and Regulation, as they relate to the levels of adjudication and award of contracts for goods and services, be fully observed.

(2007/200) 350.
(2007/200) 350.

In a related matter, an award was made on 13 July 2007 by the Ministerial Tender Board for the rehabilitation of the internal pipe network of the Ministry of Legal Affairs.

This was to the lowest bidder in sum of $705,550.

The same contractor received a subsequent award on 2 August 2007 for related works in the sum of $510,950.

This award was made on the authority of the Head of Budget Agency.
The foregoing clarifies that a breach of the procurement Act had occurred and given that the second contract constituted a variation of the original, the failure to have it adjudicated at the level of the NPTAB violated the spirit of the Act and puts the transactions into the realm of subdivided contracts.

Also, an assessment of payments on the original works revealed that an overpayment of $9,000 had occurred, as a result of the contract sum being incorrectly stated in the contract register as $714,550.
Ministry’s Response: The Head of Budget Agency indicated that “the engineer estimated that the sum of $1.5M was inadequate to replace the galvanized pipes both internal and external, so it was decided to focus on the internal pipes only.

In the bidding process the lowest bidder was $705,550 for the internal pipes.

In the process of removal of the internal galvanized pipes, the external galvanized pipes were damaged and based on an estimate done by the consultant.
It was decided to award it to the same contractor.” Recommendation: The Audit Office recommends that the Head of Budget Agency adhere strictly to the requirements of the Procurement Act (2003) and Regulation, regarding and adjudication at the appropriate authority levels.

(2007/201) 125 Subhead 12015 – Buildings (Deeds Registry) 351.

The Ministerial Tender Board awarded remedial works at the Deeds Registry to the second lowest tender in the sum of $988,488.
The minutes of the Board indicated that lowest tender of $485,320 was “unreasonably below the engineer’s estimate, but neglected to give details of that estimate and at the time of the audit such documentation was not provided.

In the circumstances, the decision could not be evaluated or the Board’s claim validated.

The works were terminated because of slow progress, but the contractor had already received payments totalling $494,244.
A second award was then made to the bidder, who had bid highest for the remedial works.

This award was in the sum of $572,000 and was devoid of evidence of compliance with the Procurement Act and Regulation.

Nonetheless, the works were completed and the contract sum fully expended.

Ministry’s Response: The Head of Budget Agency indicated that “This contract for the sum of $494,244 was awarded to the lowest bidder.

He was paid as per measured works recommend by the engineer.
In the last quarter of the year the contractor still did not complete the work.

Members of the Ministry's Board Committee decided that the work must be awarded to the next lowest bid within the authority of services mentioned in Procurement Act and its Regulations.” Recommendation: The Audit Office recommends that the Ministry take steps to ensure that adequate evidence of all matters relating to awards in keeping with the Procurement Act is retained and provided for audit.
(2007/202) AGENCY 53 GUYANA DEFENCE FORCE Current Expenditure Prior year matters, which have not been resolved 352.

The bank reconciliation of the salaries bank account № 688-306-0 reflected an unresolved difference of $13.510M at 31 December 2007 and there were 11 stale dated cheques totalling $139,150.

Noteworthy was the fact that the stale dated cheques reflected on the bank reconciliation statements were drawn during the years 2003 to 2005.
Defence Force’s Response: The Head of Budget Agency had explained that “the GDF was unable to resolve this difference of $13.510M due to a number of records being destroyed in the flood at the previous year.

It is therefore recommended that these transactions be written off.
Steps are being taken to write off all the stale dated cheques in 2008.” The Audit Office recommends that the Guyana Defence Force take Recommendation: appropriate measures to clear all reconciling items that have affected the reported cash book and bank balances for bank account № 688-306-0.

(2007/203) 126 353.

A review of the salaries cash book revealed that the required “Nil” balance was not achieved during the reporting period.
The failure to maintain this control mechanism over the payment of wages and salaries resulted in unexplained amounts being retained in the account.

As at 31 December 2007, the cash book reflected that a balance of $4.795M was retained in the account.

Defence Force’s Response: The Head of Budget Agency had indicated that “although there were no Nil Balances, the amounts at the end of the months have reduced considerably in 2007.
Steps are being taken to have this corrected in 2009.” Recommendation: The Audit Office recommends that the Guyana Defence Force take immediate corrective action to ensure that the accounting control mechanism of “Nil” balances is achieved on a monthly basis in the salaries cash book.

(2007/204) 354.
(2007/204) 354.

The matter where the amount of $14.690M was inappropriately utilised from the unpaid salaries account № 436 to meet appropriation account expenses was not resolved, since it was not recovered from subsequent appropriations.

As a result, to date the expenditure has not been reflected in the Country’s accounts.
Defence Force’s Response: The Head of Budget Agency explained that “it was reported that the records were destroyed during the flood in 2005 and as a result we are unable to reconstruct vouchers for submission to the Financial Secretary.” 355.
The prescriptions of the Procurement Act (2003) were not entirely followed, in that, an examination of transactions categorised under: (a) Materials, Equipment and Supplies revealed nine instances where amounts totalling $1.713M were expended without evidence of the use of a system of quotations; (b) (c) Other Transport, Travel and Postage unearthed payments under thirteen contracts totalling $68.078M for the hire of vehicles in which there was no evidence of approval at the required level of adjudication, which was the National Procurement and Tender Administration Board (NPTAB); and Other Operating Expenses (Other), noted a number of payments amounting to $15.304M, which were made on awards that were based on previous year NPTAB approvals, as follows:- Name of Contractor NPTAB № C & D Fashion Didco Trading Company Ltd Marvelfairs Caribbean Ltd 276/04 219/06 276/04 Total Amount $’000 1,034 1,079 13,191 15,304 127 Defence Force’s Response: The Head of Budget Agency indicated that (a) the GDF was to “verify whether tender board procedures were done”; (b) “no contract was awarded for Hire of Transportation in 2007 and 2008 by NPTAB.
Steps are being taken in 2009 to tender for vehicles’; and (c) “NPTAB approval № 786 dated 2006 was updated in 2007 and valid until Aug 2008.” Recommendation: The Audit Office recommends that the Guyana Defence Force adhere strictly to the requirements of the Procurement Act (2003), ensuring that in every case awards are made in a transparent manner.

(2007/205) 356.
(2007/205) 356.

As was the case in 2006, the Army has not taken action to institute supervision over the categorisation of expenditure to facilitate accuracy in this regard, since: (a) (b) (c) the acquisition of dietary stock valued at $3.217M, MV lamps for $207,226 and repairs to vehicle and copper pipe amounting to $210,377 were included as charges under Fuel and Lubricants for 2007.

Such inclusions were viewed as deliberate as valid reasons could not be advanced to explain the infractions.
The respective amounts should have been charged to Other Operating Expenses, Equipment – GDF (under capital provisions) and Vehicle Spares and Services; Telephone Charges included amounts totaling $1.160M for the acquisition of cell phones, cell phone display, photocopy document, purchase of tyres and the maintenance of telephones.
Such inclusions in the account were inappropriate, as in each case the related expenditure should have been included under Equipment – GDF (under capital provisions), Print and Non-Print Materials, Vehicle Spares and Services and Equipment Maintenance; and the acquisition of mattresses, VHF radios, meals and accommodation and laundering of uniforms valued at $2.384M were included under dietary supplies.
The respective charges would have been more appropriately categorised under Materials, Equipment and Supplies, Equipment – GDF (under capital provisions), Local Travel and Subsistence and Other Goods and Services Purchased – Other.

Defence Force’s Response: The Head of Budget Agency indicated that (a) and (c) “steps to be taken by GDF Finance to make corrections; and (b) this matter is being addressed by the administration and expected to be corrected soon.
Recommendation: The Audit Office recommends that the Guyana Defence Force take immediate action to institute measures that would guarantee adequate supervision over the recording and/or allocation of expenditure and facilitate correct categorizing of expenditure.

(2007/206) 357.

In 2006, purchases of fuel totalling $30.546M were not brought to account in stock ledger.

This included fuel uplifted in drums, which had a value of $16.996M.

To date, the army is still to remedy this matter.


128 Defence Force’s Response: The Head of Budget Agency explained that the fuel purchases of $30.564M were to be recorded in the stock ledger and that fuel acquired in drums was for interior locations.

The Audit Office recommends that the Guyana Defence Force take Recommendation: immediate action to conform to the requirements of the stores regulations, which require that all purchases be properly accounted for in stock records.

(2007/207) 358.
(2007/207) 358.

During 2006, the Army had overpaid amounts totalling $1,945,525 on transaction for the acquisition of fuel.

There was no confirmatory evidence of recovery of the amount.

Defence Force’s Response: The Head of Budget Agency indicated that $1.945M was an overpayment to GUYOIL and that the “amount was credited to the GDF account and is not refundable, but used to clear HOB bills.” 359.
The explanation of the Head of Budget Agency suggests that the sum, which should have been treated as revenue because of its relationship to the previous year appropriations, was utilised to fund current expenditure.

If this was the case, there would not only be breaches of set financial protocols, but the current year appropriations would have been over expended since related allocations, approved virements and supplementary provisions were also fully utilised.
Recommendation: The Audit Office recommends that the Guyana Defence Force (a) provide evidence of the recovery of the overpayments; and (b) institute measures to ensure that where amounts expended in previous years are recovered, these must be paid over to the Consolidated Fund as revenue.

(2007/208) 360.

Over the years, the presentation of log books for vehicles and other equipment was most unsatisfactory.
In 2003, noncompliance was rated at 58%, while for the respective years 2004 to 2006 this was 98%, 65% and 61%.

For the current reporting period, log books were not presented for 83 of the 98 vehicles and equipment requiring such records.

In the absence of these books, it could not be determined whether the journeys undertaken were properly authorised and whether effective control was exercised over their use.
Defence Force’s Response: The Head of Budget Agency indicated that “log books are now available to all serviceable vehicles and records are monitored by senior ranks in the units or Department on a daily basis.

Log books are presently kept on each vehicle.” 361.

The comment of the Head of Budget Agency was invalidated by subsequent attempts to acquire the log books, which proved futile.
The Audit Office recommends that the Guyana Defence Force institute Recommendation: measures to ensure that log books are properly maintained for all vehicles requiring such records.

(2007/209) 129 362.

Circularised instructions require that a historical record be kept of each vehicle to record the cost of maintenance.

However, such records were maintained for only 81 of the vehicles and equipment managed by the Force.
This nevertheless represents an improvement, since there was a failure to maintain these records in prior to 2006 and in 2006 there were 49 such records.

Defence Force’s Response: The Head of Budget Agency indicated that “the GDF is making every effort to have historical records for all vehicles and equipment.

There were files and records for other vehicles opened in 2007 and this is ongoing.
Historical files are kept centrally.” Recommendation: The Audit Office recommends that the Guyana Defence Force ensure strict compliance with Section 26 of the Stores Regulation, concerning the maintenance of historical records for all vehicles.

(2007/210) 363.

Of the gross expenditure of $205.357M under Other Transport, Travel and Postage, amounts totalling $139.932M were expended on the hire of vehicles.
As can be noted from the table below, there were 221 transactions valued at $86.933M involving an army institution and its staffers.

This practice is devoid of any ingredients that would render the transactions transparent, since the proffering of contracts among staff members and its institutions creates bases for conflicts of interest, irregularities, fraud and/or corruption.
Source of Hire Transactions Civilian population GDF Credit Union GDF Staffers Total 431 137 84 652 Value $’000 52,999 74,977 11,956 139,932 Defence Force’s Response: The Head of Budget Agency explained that systems would be instituted to discontinue hiring of vehicles, which are owned by members of the Force.
Recommendation: The Audit Office recommends that the Guyana Defence Force institute measures to exclude GDF staffers and its institutions from awards of contracts for the procurement of goods and services, so that possibilities of conflicts of interest, irregularities, fraud and/or corruption could be avoided.

(2007/211) 364.
(2007/211) 364.

Measures were still not instituted to ensure that details of the vehicle hire earnings were submitted to the Internal Revenue Department of the Guyana Revenue Authority (GRA), in keeping with circularised instructions.

Failure in this regard, could result in the loss of tax revenue to the Country.

Defence Force’s Response: The Head of Budget Agency indicated that “contractors' earnings which include hire of vehicles owners were not submitted to GRA for the years 2006 and 2007.
The non submission for these years 2006 and 2007 was an oversight and will be done by the second week in June 2009.” 130 365.

Up to the date of finalising this report, the Army’s compliance, with the requirement for submission of contractors’ earnings to the GRA, could not be established.
Recommendation: The Audit Office recommends that the Guyana Defence Force take immediate steps to provide the Internal Revenue Department of the Guyana Revenue Authority (GRA) with all outstanding returns of contractor’ earnings.

(2007/212) 366.

In relation to the hire of vehicles, the Guyana Defence Force utilised rates determined within the institution, since the year 2001.
However, there was no evidence in the form of computations, comparisons or otherwise that would lend credibility to the quantum stipulated for each different kind of vehicle.

In the circumstances, it could not be determined whether the rates used were fair and reasonable and whether they were competitive with other rates used countrywide.
Defence Force’s Response: The Head of Budget Agency explained that “these rates were implemented after a comparative analysis with other agencies in addition to cost of fuel.
Steps will be taken to have the comparative analysis of vehicles rates utilized by the Ministry of Works and other Government institutions.” Recommendation: The Audit Office recommends that the Guyana Defence Force undertake a comparative analysis of vehicle rates utilized by other Government institutions, in particular the Ministry of Public Works and Communications, and develop a list of acceptable rates for approval by the Defence Board.

(2007/213) 367.
(2007/213) 367.

On the matter of Telephone Charges, the Army is yet to introduce “identification blocked” post paid services as a system to avoid the use of the volatile prepaid service, which require phone cards, “top-up” and/or “C-point”.

During 2007, amounts totalling $2.638M were expended on prepaid charges and phone cards, compared to $6.330M in 2006.
Defence Force’s Response: The Head of Budget Agency indicated that “this system is being studied and a decision will be known shortly.” Recommendation: The Audit Office recommends that the Guyana Defence Force take immediate action to institute the use of “identification blocked” post paid services to enable transactions on cellular telephones to become transparent and accountable.

(2007/214) 368.
(2007/214) 368.

Cheque orders are required to be cleared within sixteen days after their issue through the submission of bills, receipts and other supporting documents.

Based on a review carried out, these were being cleared on an average of two to three months later than required.

To date there has been no evidence to suggest that any corrective measures were taken to arrest this situation.

In this regard, the following is a summary of the cheque orders that remain outstanding since 2004.
131 Year 2004 2005 2006 2007 Total Amount 1,436 98 153 88 1,775 Value $’000 689,380 246,330 213,344 313,165 1,462,219 Defence Force’s Response: The Head of Budget Agency explained that the GDF (Finance Department) will take the necessary action to clear all outstanding cheque orders as early as possible.
Recommendation: The Audit Office recommends that the Guyana Defence Force put systems in place to ensure that there is adequate accountability for payment vouchers and supporting documents, so that these could be provided for audit in a timely manner.

(2007/215) 369.

A review of the salaries records revealed that cash payments for the period under review approximated $591.276M.
Since the introduction of the Integrated Financial Management and Accounting System (IFMAS) in 2004 the Ministry of Finance urged that cash payments from salaries be minimized and that a phased approach be taken towards including all employees under the bank deposit system.

The Guyana Defence Force has failed to observe this procedure, in that, it still maintains a very high salary portfolio of cash based payments.

During the preceding financial period such cash payments totalled $652.633M.
Defence Force’s Response: The Head of Budget Agency explained that systems were put in place in February 2008 to minimise payment of salaries by cash.

He also indicated that members of staff working in other locations were being encouraged to open personal bank accounts.
The Audit Office recommends that the Guyana Defence Force implement Recommendation: without undue delay the requirements for minimising the payment of salaries by cash as stipulated by the Ministry of Finance circular № 3/2003 dated 29 September 2003, on the IFMAS system.

(2007/216) 370.

The unpaid salaries account № 436 held at Bank of Guyana reflected a balance of $16.225M, while the cash book showed a balance of $15.303M as at 31 December 2007.
The balance in the account had accumulated over several years, without being paid over to the Consolidated Fund, as required.

Between the years 2004 and 2005, the Defence Force took action to pay over amounts totalling $12.234M, but to date existing balance is yet to be cleared.

Defence Force’s Response: The Head of Budget Agency explained that unpaid salaries for 2004/2005/2006 were fully paid over to the Consolidated Fund in 2007.

371.
371.

The Head of Budget Agency however did not explain the reason for the balance in the bank account as at 31 December 2007, which is indicative of the agencies failure to fully comply with the requirement to refund unpaid amounts to the Consolidated Fund.

132 The Audit Office recommends that the Guyana Defence Force take Recommendation: immediate action to pay over to the Consolidated Fund all unclaimed salaries, which remain uncollected for any time exceeding one month.
(2007/217) Current year matters, with recommendations for improvement in the existing system 372.

A physical count of selected items at the various stores revealed that there were variances when compared with the stock ledger.

These variances were as a result a failure to update bin cards and stock ledgers.

In some cases, updating of these records was last done since 3 November 2008.
Defence Force’s Response: The Head of Budget Agency indicated that “the Force is presently doing a stores audit and ensuring compliance to the Stores Regulations.” Recommendation: The Audit Office recommends that the Head of Budget Agency ensure compliance with Stores Regulations 4 (x).

(2007/218) 373.

An examination of a sample of payment vouchers revealed that there were 72 payment vouchers for amounts totalling $260.952M that were without supporting documentation.
As a result, the propriety of the transactions, including whether value was received for the sums expended, could not be determined.
The following are details: Affected Subhead Materials, Equipment and Supplies Fuel and Lubricants Telephone Charges Electricity Charges Equipment Maintenance Dietary Other Operating Expenses Totals Total Vouchers 8 16 18 6 5 8 11 72 Value $’000 30,072 57,320 30,778 25,461 3,328 10,859 103,134 260,952 Defence Force’s Response: The Head of Budget Agency explained that efforts will be made to locate the missing payment vouchers.

Prior year matters, which have not been resolved Capital Expenditure 374.
Building materials purchased in 2004 at a cost of $10.645M could not be identified with any specific project since such details were not provided and the stores records of the 4th Engineer’s Battalion revealed receipts under the amounts purchased by $1.078M.

The matter was to be investigated, but from all appearances such action was not initiated.
133 Defence Force’s Response: The Head of Budget Agency explained that “these matters were to be addressed by the Engineering Officers and as far as I am aware they have not done so.

Steps will be taken to have these matter addressed.” Recommendation: is necessary to unearth the reasons for the discrepancies and report, accordingly.

(2007/219) The Audit Office recommends that the Head of Budget Agency do all that 375.
As a result of verification exercises carried out in 2004 discrepancies in relation to building works, which are listed hereunder were unearthed, but these are yet to be addressed.
(a) (b) (c) (d) A final account of the works was not produced to clarify the reasons why electrical works were not undertaken during the contractor renovation works at CUPOCS; There were overpayments totalling $77,350 on the rehabilitation of the senior officers accommodation at Camp Stephenson, as a result of shortfalls in the measurements to the walkway and ceiling; Kitchen and Mess Hall at Lethem was not rehabilitated, although materials valued at $474,296 were purchased to facilitate such works; and Sketches, drawings or other pertinent details of the works and in some cases details of materials procured were not provided to enable verification works at the all ranks squash court, ordinary ranks accommodation at Base Camp Stephenson and female accommodation at Base Camp Seweyo.
Defence Force’s Response: The Head of Budget explained that “(a) the contractor did not bring the work to a stage where electrical works could have been done.
The contract was terminated before completion”; (b) the overpayment of $77,350 “is being investigated and expected to be concluded shortly”; (c) the matter concerning the kitchen and mess hall at Lethem “is being investigated and a report will be submitted on this matter shortly”; and (d) drawings for ordinary ranks accommodation at Base Camp Stephenson and female accommodation at Base Camp Seweyo “will be made available for submission to the Auditors.” Recommendation: is necessary to bring the outstanding matters to closure.
(2007/220) The Audit Office recommends that the Guyana Defence Force do all that 376.

The overpayment of $607,600 on the construction of the car park at Timehri that was undertaken in 2005 is still to be recovered.

Defence Force’s Response: The Head of Budget Agency explained that GDF is looking into the matter and promised to submit a report soon.

134 Current year matters, with recommendations for improvement in the existing system 377.
During an examination of transaction undertaken from the capital provisions of the Guyana Defence Force, it was discerned that 66 payment vouchers for expenditure amounting to $84.624M were not presented for audit scrutiny.

In the circumstances, the propriety of the transactions, including whether value was received for the sums expended, could not be determined.
The following are details: Affected Subhead 12001 – Guyana Defence Force 12003 – Marine Development 28001– Pure Water Supply 28002 – Agricultural Development 34005 – Infrastructure 51002 – Equipment (GDF) Totals Total Vouchers 34 1 11 9 2 9 66 Value $’000 30,740 6,000 5,128 2,596 3,139 37,021 84,624 Defence Force’s Response: The Head of Budget Agency explained that the GDF (Finance Department) will take the necessary action to locate the missing payment vouchers.

378.
378.

The required approvals to effect changes in the capital programmes of the Army were not obtained when the following transactions were undertaken: (a) Purchase of equipment valued at $5.595M from allocations under subhead 12001 – Guyana Defence Force.
The equipment included a four-wheel trailer, one 6600 watts generator, two hard saws, one diesel engine, cement mixer, one hammer drill and one water pump for Camp Grooms; and (b) The acquisition of three generator sets at a cost of $6M from provisions under 12003 – Marine Development.

Defence Force’s Response: The Head of Budget Agency indicated that “this was an oversight.
Steps will be taken to avoid this practice in the future.” The Audit Office recommends that the Guyana Defence Force seek the Recommendation: relevant approval for a Change in Programme whenever it foresees the need to purchase items not included in its capital programme.

(2007/221) 135 Subhead 12003 – Marine Development 379.
In relation to the provisions of $25M, which was allocated for the rehabilitation of a dredge at Ruimveldt, construction of base at Moleson Creek and the completion of senior officers’ accommodation complex at Ruimveldt, it was discerned that works on the dredge and base at Moleson Creek was not undertaken, even though a sum of $ 17.382M was expended from the provisions.
Following these omissions, the works were not budgeted for in subsequent years, prompting suspicions that these were either of very low priority or unnecessary.

Defence Force’s Response: The Head of Budget Agency did not explain why there was a failure to undertake the works.
Recommendation: The Audit Office recommends that the Guyana Defence Force do everything to ensure that its capital programs are undertaken as planned, while observing the Financial Secretary guidelines for the release of funds and requirements of the Procurement Act.

(2007/222) Subhead 51002 – Equipment (GDF) 380.

The adjudication of the NPTAB was not evidenced in the acquisition of 2 hand sets, water pump, computer, fax machine and other equipment, the values of which gave an aggregate value of $12.594M.
Defence Force’s Response: The Head of Budget Agency indicated that “steps are being taken to verify if NPTAB approval was sought.” Recommendation: The Audit Office recommends that the Guyana Defence Force take action to ensure that where the approval is sought and obtained at the various levels of adjudication prescribed in the Procurement Act (2003) and Regulations, steps must be taken to retain and present for audit all evidence that support the decisions arrived at by the respective Boards, inclusive of documentation of such decisions made.
(2007/223) 136 AGENCY 55 SUPREME COURT Current Expenditure Prior year matters, which have not been resolved 381.

There continued to be several apparent irregularities pending before the Court or with the police.

These irregularities were uncovered at various magisterial districts during 1995 to 2001 and were valued at $22.509M.
№ Magisterial Courts /Districts Nature of Apparent Irregularity Amount $ Year East Demerara Tampering of receipts and CCBS 5,000 2000 1 2 East Demerara 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 West Demerara 3 4 West Demerara Misappropriation of funds Receipts were altered amounts bailers/defendants West Demerara resulting 5 to show higher to in overpayments 40,000 1999 5,466,000 6,221,000 2000 1992/93 2,447,000 1999 6 West Demerara Records were adjusted to reflect different 555,000 1999 amounts 7 West Demerara Overpayment of disbursement of bail money 3,565,000 1994/97 8 9 10 Providence Magistrate Court Georgetown Magistrate Court Georgetown Magistrate Court 11 Berbice 12 Berbice Total Alternations in amounts shown on the case jackets and receipts issued to defendants 946,575 1998 Tampering of receipts and short banking 818,250 1998 Tampering of receipts to show lesser amounts collected Three fraudulent transaction Short banking 242,100 1999 54,000 2,149,204 1998 2000/01 22,509,129 Department’s Response: The Head of Budget Agency indicated, at a follow-up on the status of these cases, that 6 of them (listed at numbers 7 to 12) were dismissed by the Magistrate in 2005.
The remaining 6 (listed at numbers 1 to 6) are still with the police and no charges have been instituted up to the time of reporting.

The Audit Office recommends that the Department should write the Finance Recommendation: Secretary on the matters which were dismissed by the Court with a view of writing off those items listed at 7 – 12 totalling $7.775M.

(2007/224) 137 382.
(2007/224) 137 382.

The Department has not yet located the documentation in relation to the 36 advances totalling $243,950 in order to reimburse the suitors’ deposit account № 3108.

These advances were issued in 1997 to defray travelling expenses of magistrates and clerks at the Essequibo Magisterial district and were inappropriately met from the suitors’ deposit account.

Department’s Response: located, hence we are unable to make the necessary adjustments.
The Head of Budget Agency indicated that these advances cannot be Recommendation: The Audit Office recommends that the Department should approach the Accountant General’s Department with a view of reconstructing the payments.

(2007/225) 383.

The insurance claim of $236,250 has still not been uplifted, due to the issue of ownership of Vehicle PDD 5855 not being resolved.

This vehicle was involved in an accident during the period 2005.

The Department undertook to repair the vehicle at a cost of $200,000.
The insurance company offered to pay an amount of $236,250, as compensation, for damages to the vehicle.

However, the cheque could not be uplifted since the vehicle was loaned to the Department by the Ministry of Education and the Ministry is maintaining that the vehicle does not belong to them even though the registration indicates that it does.
Further, the Department has also not complied with the Stores Regulations, in that an accident report was not filed with the Finance Secretary, detailing who was responsible for the accident and the measures implemented to prevent a recurrence.

Department’s Response: The Head of Budget Agency indicated that this matter has not been resolved as the Ministry of Education continues to insist that the vehicle does not belong to them, contrary to evidence provided.

384.
384.

The Department continued to incur significant cost in the hiring of taxis, as shown below.

The Head of Budget Agency had indicated that the Department only has one vehicle available so they are constrained to the use of taxi services.

However, in 2008 three vehicles were procured.
Name of Taxi Service 2005 $’000 2006 $’000 2007 $’000 Elite Transportation Services Orindell Bess Beraj Singh Chandradak Ace Taxi Service Lovely Lass Ride Persaud Taxi Service Total 6,059 - 287 - - 912 - 7,258 8,998 172 337 210 - - - 9,717 7,206 208 355 369 1,836 - 300 10,274 Department’s Response: The Head of Budget Agency indicated that the Department used the taxi services for the banking of revenues for the 6 Magisterial Districts, transporting of magistrates, transporting court files and other court materials, serving summons, notices etc.
138 Magisterial Districts 385.

The bailiff register kept at the Georgetown Magisterial District was still not properly written up at the time of inspection to indicate whether writs were satisfied or withdrawn between plaintiff and defendant.

The register also bore no evidence of supervisory checks.

Department’s Response: updated with the relevant information with supervisory checks done by the Clerk of Court.
The Head of Budget Agency indicated that the bailiff register has been Notwithstanding the Department’s response to the observations, the evidence reviewed in relation to this matter suggest that the supervisory checks were carried out on the daily appointment book and not the bailiff register.

Case Jackets 386.
Case Jackets 386.

The filing of criminal and civil case jackets at the Georgetown, West Demerara and East Demerara Magisterial Districts continued to be disorganised with a number of case jackets being misplaced or filed at different locations and the register of case jackets not containing any information to this effect.
During the period under review, a total of 23,944 criminal cases, 2,083 affiliation cases and 1,465 civil cases were filed, of which case jackets were not presented for 574, 27 and 35 respectively.

Other Matters 387.

An examination of the master inventory revealed that it was not updated with new items bought nor did it contain any evidence of supervisory checks.

In addition, some of the items purchased were not marked to be readily identifiable as the Department’s Property.
Department’s Response: indicated that corrective action will be taken.

The Head of the Budget Agency acknowledged this finding and Recommendation: The Audit Office recommends that the Department comply with the Stores Regulations as it relates to the maintenance of its master and sectional inventories and ensure that all fixed assets purchased are marked as the property of the Department.

(2007/226) 388.
(2007/226) 388.

According to the Collectors Cash Book, Fees, Fines and Seizures totalling $55.130M were received for 2007.

However, examination of the fines register revealed that they were no evidence of supervisory checks.

The commitment warrant register could not be updated with the fines outstanding.

It was noted that 432 commitment warrants were issued during the period.

However, we were unable to determine whether these warrants were executed since the columns were not written up.
As a result, we were unable to determine exactly how the commitment warrant register was written up and whether the number of warrants issued was correct.

Department’s Response: indicated that corrective action will be taken.

The Head of Budget Agency acknowledged this finding and 139 The Audit Office recommends that the Department take the necessary Recommendation: measures to ensure that the registers are properly written up with the correct information at all time.
(2007/227) AGENCY 71 & DIVISION 531 REGION 1 – BARIMA WAINI Current Expenditure Prior year matters, which have not been resolved 389.

The Regional Administration has still not taken corrective measures to ensure that pay changes are channelled correctly.
The authorities for pay changes that were forwarded by the Teaching Service Commission were received at the Education Department, which failed to forward same to the Regional Personnel Unit but instead provided the Regional Accounting Unit with copies, thus resulting in action without the required personnel advice and failure to update the Region’s personnel records.

This situation continued during 2007.


Region’s Response: The Head of Budget Agency indicated that corrective measures were taken to have matters relating to pay changes forwarded to the Personnel Section, which in turn would forward same to the Regional Accounting Unit for necessary action.

The Audit Office recommends that the Regional Administration carry out Recommendation: the necessary supervisory checks to ensure that the system put in place is maintained and functioning effectively.

(2007/228) 390.
(2007/228) 390.

The Regional Administration has still not taken appropriate measures to recover related deductions in respect of unpaid salaries for the years 2005 and 2006.

During 2007, amounts totalling $3.089M were refunded to the Sub-Treasury as unclaimed net salaries.

However, an examination revealed that the deductions were remitted to the Sub-Treasury on average of 1 month later, while some deductions were erroneously paid over to the various agencies and have not been recovered.
It was noted that the relevant agencies were written to but there was no response.

It should be emphasised that the failure to recover the deductions would result in over- payments to the various agencies and a corresponding over-statement on the Appropriation Accounts.

Region’s Response: The Head of Budget Agency indicated that letters were sent to all the Agencies to recover the overpaid amounts but no responses were received.

Reminders are now being sent to these Agencies.


In addition, steps have been taken to correct this situation whereby all Head Teachers or Teachers in-charge are required to submit staff Loss Report as soon as any Teacher leave the job.

Recommendation: The Audit Office recommends that the Regional Administration renew its efforts to recover the amounts overpaid to the various agencies and ensure that the system in place is monitored.

(2007/229) 140 391.
(2007/229) 140 391.

The Regional Administration has still not taken the necessary steps to have all of its employees registered with the National Insurance Scheme.

In 2006 there were 24 employees who were without NIS numbers, clearly indicating that they were not yet registered with the National Insurance Scheme.

During 2007, there were 58 employees without NIS numbers, 12 of which related to 2006, while at time of audit in February 2009, 28 employees were still without such number.
It should be emphasised that registration with the Scheme has implications for social security and other benefits.

Region’s Response: The Head of Budget Agency indicated that with the appointment of a Senior Personnel Officer, there is closer collaboration between the Region and the National Insurance Scheme to ensure all employees are duly registered.

Recommendation: the Regional Administration make every effort to have all its employees registered with the Scheme promptly.
(2007/230) The Audit Office once again recommends that 392.

The Regional Administration has still not put mechanisms in place to ensure that cheque orders are carefully monitored and cleared within the stipulated time-frame through the submission of bills, receipts and other supporting documents.

At the time of reporting, it was noted that 1,235 cheque orders with a value of $520.429M remained outstanding for the years 2004-2006.
Similarly, for 2007, 295 cheque orders valued at $121.125M remained outstanding.

Region’s Response: The Head of Budget Agency indicated that the Regional Administration has commenced an exercise to have these cheque orders located and cleared.

The Audit Office once again the Regional Recommendation: Administration make diligent efforts to have these long outstanding cheque orders cleared and implement corrective measures to have all cheque orders cleared within the stipulated time- frame.
(2007/231) recommends that 393.

The staff of the Regional Administration continued to frequently uplift cheques for suppliers without being authorised to so do.

This practice amounted to a serious breach of the system of internal control.

During 2006 there were 48 instances totalling $43.606M for both suppliers and contractors where such breaches had occurred.

Similarly in 2007, the staff uplifted 18 cheques totalling $17.211M on behalf of suppliers without being authorised to so do.
Region’s Response: The Head of Budget Agency indicated that the Regional Administration has advised its staff to desist from this practice and have since implemented the use of Standing Orders upon the Accountant General’s advice for this purpose.

Recommendation: any Officer who fails to comply with the instructions to desist from this practice.

(2007/232) The Audit Office recommends that disciplinary action be taken against 141 394.
The Regional Administration has still not taken the necessary steps to preserve payment vouchers for audit purposes.

During 2006, 317 payment vouchers valued at $120.187M were not submitted for audit examination.

Similarly, for the period 14 August 2007 to 31 December 2007, 212 payment vouchers valued at $42.691M were not submitted for audit examination, despite repeated requests.
This situation was compounded by the failure of the Sub-Treasury to provide the related cash book for the period 01 January 2007 to 13 August 2007.

As a result, the number and value of the payment vouchers in respect of this period could not be easily determined.

In the circumstances, an examination could not be carried out to determine whether value was received for monies spent.
Region’s Response: The Head of Budget Agency indicated that all payment vouchers are being kept by the Sub-Treasury for safekeeping and despite repeated requests by the Regional Administration, the payment vouchers were not made available.

the Regional Administration Recommendation: collaborate with the Sub-Treasury to locate these payment vouchers and have same presented for audit examination.

(2007/233) The Audit Office recommends that 395.


The Regional Administration has still not taken corrective action as it relates to the maintenance of its Ordinary Imprest.

During the period under review, a number of Officers continued to have more than one advance at the same time.

Region’s Response: The Head of Budget Agency indicated that although this situation existed in 2007, this practice has now ceased.

Recommendation: regular supervisory checks to ensure that this practice does not recur.
(2007/234) The Audit Office recommends that the Regional Administration carry out 396.

The Regional Administration failed to take appropriate measures to monitor fuel purchased for the 3 power plants located at Port Kaituma, Moruca and Mabaruma and the vehicles and equipment owned by the Region.
An examination of the records relating to the purchase of fuel and lubricants during 2007 revealed that: (i) Purchases of diesel were delivered directly to the Mabaruma Power Plant, however, the related receipts were recorded in the stock records at the Regional Stores.
Subsequent issues of fuel to the Power Plant could not be verified, since a stock book to record all receipts and issues which the Region claimed to have implemented and maintained since 21 June 2005, was not presented for audit scrutiny; 142 (ii) (iii) Fuel and lubricants are required to be purchased from the Guyana Oil Company (GUYOIL).
However, should fuel not be available at GUYOIL then purchases are required to be made from private, reputable and authorised suppliers/dealers registered with the Guyana Energy Agency and “not available certificates” must be obtained from GUYOIL before these purchases are made from private suppliers.
However, although purchases totalling $33.729M were made from private suppliers, “not available certificates” were not seen for the period January- October and December 2007 and the “not available certificates” seen November 2007 were not attached to the payment vouchers to support the payments; and Twenty-one contracts valued $1.630M were awarded to the same contractor for the transporting of 661 drums of fuel and 276 cases of lubricants from GUYOIL, Morawhanna Depot, to the main store at Mabaruma during the year.
However, it could not be determined whether all the fuel purchased and contracted to be transported to the Regional Stores were actually received, since all the fuel were not delivered at the same time, due to inadequate storage space as claimed by the Region.

Only the amounts actually delivered were recorded in the stock records.

The undelivered fuel was stored on the premises of the contractor, who is also a businessman and a registered supplier of fuel.
As the need arises, the Regional vehicle and boat drivers were given slips of paper by the relevant authority to uplift fuel from the contractor, however, the fuel uplifted was not recorded in the stock records.

Region’s Response: The Head of Budget Agency has acknowledged the findings and has indicated that efforts are being made to regularise the situation.
Recommendation: The Audit Office recommends that the Regional Administration (a) investigate whether all the fuel purchased and contracted to be transported to the Regional Stores were actually received, (b) obtain “not available certificates” from GUYOIL before purchases are made from private suppliers, and (c) ensure that all fuel purchased and delivered are recorded in the relevant records and properly accounted for.

(2007/235) 397.
(2007/235) 397.

The Regional Administration has still not taken corrective measures to ensure log books are maintained for all vehicles and equipment owned and/or operated by the Region, while ensuring that all required information are at all times, recorded therein.

In addition, the Regional Administration has still not implemented a historical record for each vehicle to record the cost of maintenance.
During 2006, log books were not presented for 14 out of the 31 serviceable vehicles/equipment for which log books were required to be maintained.

Similarly, during 2007, log books were not presented for 10 out of 18 serviceable vehicles/equipment.

Region’s Response: The Head of Budget Agency has acknowledged the findings and has indicated that corrective measures are currently being taken to have the required information recorded in the log books and to locate and present the outstanding log books.
143 The Audit Office once again the Regional Recommendation: Administration take the necessary action to have log books maintained for all vehicles owned by the Region and to have them kept in safe custody, so they can be easily located and presented for audit examination when requested.

(2007/236) recommends that 398.


The Regional Administration has still not recovered amounts totalling $651,156 overpaid to a contractor in 2005 for the construction of a water trestle in the compound of the Port Kaituma Administration building.

Region’s Response: The Head of Budget Agency has indicated that letters were written to the contractors with the view of recovering the overpayments, but there has been no recovery to date.

Recommendation: efforts to recover the overpayments.
(2007/237) The Audit Office recommends that the Regional Administration renew its 399.

Systems were not put in place by the Regional Administration to account for revenues of the generation project and have same paid into the Consolidated Fund.

The Regional Administration subsidised the Port Kaituma and Moruca Sub-Regions with 20 and 3 drums of fuel respectively per month to operate their generators.

In each case, these generators provided electricity to the public and private individuals.
This process was administered over by Electricity Committees, which collected revenue from these individuals.

Except for the fact that an Assistant Regional Executive Officer (AREO) was responsible for each plant, the Regional Administration did not exercise any supervision over the collection of revenues and the utilisation of same to purchase fuel.
Region’s Response: The Head of Budget Agency has acknowledged this situation but explained revenues were not paid into the Consolidated Fund, since the revenues collected are being used to purchase fuel and other miscellaneous expenses incurred for power generation.

Recommendation: The Audit Office recommends that the Regional Administration make provision in their budget for the purchase of the fuel and ensure that the revenues collected are paid into the Consolidated Fund.

(2007/238) 400.
(2007/238) 400.

There was no corrective action by the Regional Administration to ensure that the Tender Board minutes were not deficient in reporting the events as they occurred.

During 2007, pertinent details in relation to the dates, time and witnesses to the opening of bids, number of bids received and compliance with statutory requirements and recommendations of any assessment committee appointed by the Board, continued to be omitted from the minutes.
The minutes also excluded the arguments of the Chairman and Members and/or submissions of advisors, which would have consequentially led to awards of contracts or rejection of bids.

In the circumstances, a complete picture of events that led to awards of contracts was not disclosed.

144 Region’s Response: The Head of Budget Agency has acknowledged that this situation did exist in 2007 but systems have since been put in place to improve on the way the minutes are kept.
Recommendation: The Audit Office recommends that the Regional Administration records all the necessary and relevant information in the Tender Board minutes to accurately report on events as they occur.

(2007/239) 401.

The Regional Administration has still not undertaken the exercise to install 300 meters to provide electricity to the Administration which were purchased in June 2003.

At the time of the audit in February 2009 these meters were still in the stores.
Region’s Response: The Head of Budget Agency has indicated that a decision was made to retain all 300 meters to be used at two locations, namely, Wauna and Santa Rosa in Moruca, due to these Communities having a new electricity distribution system.

Recommendation: that these meters are installed as soon as possible.

(2007/240) The Audit Office recommends that the Regional Administration ensure Current year matters, with recommendations for improvement in the existing system 402.
Amounts totalling $30.619M were expended on the Rental and Maintenance of Buildings.

Included in this sum were 45 contracts valued at $25.716M awarded for the repairs to 12 living quarters, 10 schools, health hut and centre, Port Kaituma guest house, 2 hospitals and office building.

Of these contracts, 18 valued at $16.593M required adjudication by the Regional Tender Board, while the remaining contracts were awarded on the authority of the Head of Budget Agency.
However, there was no evidence to indicate that the appropriate Tender Board procedures were followed since the contracts were not awarded based on a system of quotations.

Region’s Response: The Head of Budget Agency has acknowledged this finding and indicated that systems will be put in place to ensure compliance with Tender Board procedures at all times.

Recommendation: that Tender Board procedures are adhered to for the award of all contracts.
(2007/241) The Audit Office recommends that the Regional Administration ensure 403.

Amounts totalling $33.617M were expended on Security Services, however, an examination of the related payment vouchers revealed that payments were being made 15 days within the bill month for services rendered for that said month.

It was also observed that the number of guards working on any given shift was not stated and the Region paid for the full complement of 82 Security Officers each month.
The Region does not have a security checker, as such, reliance was placed on the checks done by the security firm.

Region’s Response: The Head of Budget Agency has acknowledged this finding and has indicated that spot checks are presently being carried out by Officers of the Regional Administration to determine whether security guards are on the job.
145 The Audit Office recommends that the Regional Administration take Recommendation: necessary action to monitor the presence of the Security Guards at the various locations in order to ensure payment is only made for the services of the Security Guards who are on the job.

(2007/242) Other Matters 404.


During the period under review, it was noted that the Region’s Sub-Treasury cashbook was overdrawn by amounts totalling $20.764M, while a comparison with the Regional Accounting Unit vote ledger showed an unspent balance of $36.542M.

As a result of the overdrawn Sub-Treasury cash book, payment vouchers valued at $18.036M relating to the year 2007 could not be paid during that year.

However, these were subsequently paid in 2008, for which approval was granted.
Further, it was noted that the balance recorded on the bank statement as at 31 December 2007 in respect of the Sub-Treasury’s bank account, was a credit of $46.184M.

During the audit it was explained that the overdraft in the Sub-Treasury cash book occurred as a result of the Ministry of Finance’s failure to reconcile its records with those of the Sub-Treasury in the Region.

However, the overdraft situation in the cash book has since been regularised.
Region’s Response: The Head of Budget Agency has acknowledged this finding and indicated that corrective action has been taken.

Recommendation: records are reconciled with that of the Ministry of Finance’s records promptly.

(2007/243) The Audit Office recommends that the Sub-Treasury ensure that its Capital Expenditure Prior year matters, which have not been resolved Subhead 1202400 – Buildings (Health) 405.
The was no evidence that the Regional Administration recovered amounts totalling $47,500 and $205,000 which were overpaid to the contractors in respect of the rehabilitation of Pakera Dental Hut and the Pakera Laboratory, respectively during 2005.

The overpayment on the Dental Hut was as a result of a failure to tile the examination room and walls, while that of the Laboratory was as a result of the failure to construct a trestle and cupboards and paint the building.
Region’s Response: The Head of Budget Agency has indicated that letters were written to the contractors with the view of recovering the overpayments, but there has been no recovery to date.

146 Recommendation: efforts to recover the overpayments.

(2007/244) The Audit Office recommends that the Regional Administration renew its Current year matters, with recommendations for improvement in the existing system Subhead 1202400 – Buildings (Health) 406.
The sum of $24.5M was allocated for the rehabilitation of cottage hospital at Port Kaituma, Pakera and Waramuri, construction of health hut at Manawarin and Moruca and the construction of an incinerator at Arakaka cottage hospital.

As at 31 December 2007, amounts totalling $21.041M were expended on the rehabilitation of the Waramuri cottage hospital, the Port Kaituma and Pakera hospital complexes, Arakaka cottage incinerator, Manawarim health hut and the purchase of 7 water tanks.
However, it was noted that the contract for the rehabilitation of Waramuri cottage hospital was awarded by the Regional Tender Board (RTB) in the sum of $5.051M to the lowest bidder.

As at 31 December 2007, amounts totalling $5.308M were paid to the contractor resulting in payment of $0.254M in excess of the contract sum for which an approved variation was not presented.
In addition, it was noted that the sum of $0.375M was paid to the said contractor without a detailed breakdown of the composition of this sum.

Region’s Response: The Head of Budget Agency has indicated that action would be taken to identify the reason for the excess payment and necessary steps taken to recover any amount overpaid to the contractor.
Recommendation: The Audit Office recommends that the Regional Administration take immediate action to (i) recover the amount overpaid to the contractor, (ii) institute appropriate measures to avoid any recurrences, and (iii) ensure that the necessary approval is obtained for any variation in the contract sum and all relevant documentations are presented before any payment is made.

(2007/245) Subhead 1901100 – Agricultural Development 407.
The sum of $4M was allocated for the construction of a nursery at Kaimwatta - Moruca.

The contract for this project was awarded by the RTB to the lowest of 3 bidders in the sum of $3.971M.

As at 31 December 2007, the entire amount was paid to the contractor.

However, a physical verification carried out on the building revealed that the contractor was overpaid an amount of $0.70M for grillwork that was not done to the building.
Region’s Response: The Head of Budget Agency has indicated that the Contractor was written to and has committed to installing the grillwork that was not done.

Recommendation: The Audit Office recommends that the Regional Administration follow up with the contractor to have the grillwork installed immediately and institute appropriate measures to avoid any recurrences.

(2007/246) 147 Subhead 2601400 – Power Supply 408.


The sum of $10M was allocated for the supply of electricity to areas such as Mabaruma, Port Kaituma and Santa Rosa Settlement and purchase of 150 KVA generator, transformers, arrestors, ROC switches, circuit breaker and electrical poles.

As at 31 December 2007, amounts totalling $9.403M were expended on the purchase of electrical items including 2-150KVA transformers, 1- 90 KVA generator, duplex cable, ROC switches, etc.
The purchases were awarded by the RTB to 2 suppliers in the sum of $12.833M.

However, the items were only received in 2008 by the Region.

Audit checks carried out on the items purchased revealed that the transformer and the generator have still not been put into use.

Region’s Response: The Head of Budget Agency has indicated that electricity poles are now being erected and this is expected to be completed by August 2009 with the installation of the transformer and generator.
Recommendation: The Audit Office recommends that the Regional Administration utilise the transformer and generator for the purposes intended as soon as possible since prolonged storage without use would result in deterioration.

(2007/247) Subhead 2604400 – Other Equipment 409.

The sum of $9M was allocated for the purchase of a tractor and trailer.

A change in programme was granted for the inclusion of a pressure washer, jack hammer and portable compactor.
As at 31 December 2007, amounts totalling $8.997M were expended and the items purchased were verified as having been received but there were no evidence that these items were recorded in the stock records.

Audit checks carried on these items revealed that the tractor and trailer is located at Port Kaituma while the other items are located at the Region’s main office, however, they were not marked nor inventoried.
Region’s Response: The Head of Budget Agency has indicated that corrective action is being taken to have the items marked and recorded in the inventory.

Recommendation: The Audit Office recommends that the Regional Administration (i) comply with the Stores Regulations as it relates to the recording of items in the stock records; and (ii) ensure that all fixed assets are appropriately marked and listed on the Region’s inventory.
(2007/248) 148 AGENCY 72 & DIVISION 532 REGION 2 – POMEROON/SUPENAAM Current Expenditure Prior year matters, which have not been resolved 410.

The necessary mechanisms to expedite the flow of information from the various Programme Heads were not put in place by the Regional Administration nor has the Regional Administration taken action to recover the deductions from the various agencies.

As a result, overpayment of net salaries totalling $182,995 made to 2 officers during 2006 still remained outstanding.
Similarly, in 2007, amounts totalling $581,048 were paid to 10 Officers, of which $472,145 were recovered, leaving an outstanding amount of $108,903.

The related deductions totalling $170,136 in respect of these overpayments were paid over to the relevant agencies and have not been recovered.
Region’s Response: The Head of Budget Agency explained that the overpayments were mainly due to the late submission of the relevant information to the Personnel Section and that the relevant Officers and Agencies were written to, however, to date there were no responses.
The Audit Office once again Recommendation: the Regional Administration put systems in place to expedite the flow of information from the relevant Programme Heads to the Personnel Section and renew their efforts to recover the overpayments from officers and the respective agencies.

(2007/249) recommends that 411.

The Regional Administration had overpaid 7 officers salaries totalling $698,709 since 2002.
However, amounts totalling $160,000 were recovered, with the amount of $538,709 still outstanding from these Officers.

Region’s Response: The Head of Budget Agency explained that he had written to the Finance Secretary seeking advice in order to bring closure to this matter but has not yet received a response.

Recommendation: this matter with the Finance Secretary in order to resolve same.

(2007/250) The Audit Office recommends that the Regional Administration follow up 412.
Motor car allowance totalling $198,936 for the period June 2001 to May 2003, which was paid to an official accredited to the Region by the Ministry of Local Government and Regional Development, has still not been recovered despite the official still being accredited to the Region.

It was noted that the Ministry of Local Government and Regional Development had provided the Official on a full time basis with a chauffeur driven vehicle.
Region’s Response: The Head of Budget Agency indicated that the Ministry of Local Government and Regional Development was written to on this matter, since this Officer’s salary is being met by that Ministry.

However, to date no response has been received by the Region.

149 the Regional Recommendation: Administration urgently pursue this matter with the Ministry in order to recover the amounts paid as motor car allowance to the Officer.

(2007/251) The Audit Office once again recommends that 413.
Further, it was noted that the Travelling Register continued to be unacceptably maintained, since pertinent information such as the authority for the payment of travelling allowances, designation of Officers and particulars of motor vehicle insurance were still not being recorded.

Region’s Response: The Head of Budget Agency acknowledge this finding and explained that corrective measures are being implemented.
Recommendation: The Audit Office recommends that the Regional Administration urgently address this issue to ensure that the Travelling Register is properly maintained at all times.

(2007/252) 414.

Cabinet approval dated 26 January 2009 was obtained by the Regional Administration for the write-off of gasolene to the value of $2,666,662 that was lost from the Hardware Store.
However, the amount of gasolene lost during the period 13 June 1996 to 12 March 1998 was valued at $4.307M, leaving approval still to be obtained for gasolene valued at $1,640,338.
In addition, it was noted that approval was not obtained for the write-off of (a) 37,806 litres of dieselene of which 26,167 litres were spilled when a water tender collided with a fuel tank and 11,639 litres for which a police report was received, and (b) cash valued at $3.692M which was lost from the Anna Regina Multilateral School.
Region’s Response: The Head of Budget agency indicated that (a) the Finance Secretary was written to in order to have this matter closed but to date there has been no response, and (b) the Region is still awaiting the police report with respect to the loss of cash at the Anna Regina Multilateral School.
Recommendation: The Audit Office recommends that the Regional Administration (i) ensure that submission is made to the Ministry of Finance for onward submission to Cabinet for approval to write off the remaining losses for fuel, and (ii) pursue the matter of the loss of cash from the Anna Regina Multilateral School with the Police.

(2007/253) 415.
(2007/253) 415.

Corrective measures have still not been instituted by the Regional Administration to ensure that log books are maintained for all vehicles and equipment owned and/or operated by the Region, while ensuring that all required information are at all times, recorded therein.

During the period under review, a list of serviceable vehicles/equipment submitted by the Region indicated that there were 48 vehicles and equipment.
However, only 26 log books were submitted, of which 18 were partial submissions.

As a result, it could not be determined whether effective control was exercised over the vehicles/equipment managed by the Region.

Region’s Response: The Head of Budget Agency indicated that corrective measures have since been put in place to monitor all log books.
150 the Regional Recommendation: Administration put the necessary systems in place to ensure that log books are kept and maintained for all vehicles/equipment owned and/or operated by the Region.

(2007/254) The Audit Office once again recommends that 416.
Action was not taken by the Regional Administration to recover overpayments totalling (i) $801,070 made to contractors in respect of the repairs to 10 buildings within the Region for the year 2005, and (ii) $285,320 made to contractors in respect of the repairs to 3 buildings for the year 2006.

Region’s Response: The Head of the Budget Agency indicated that the contractors were written to for refund of the amounts overpaid.
However, these contractors are contending that at the completion of their respective jobs they were not aware of any overpayments and, as such, are requesting a review of their overpayments.

the Regional Administration Recommendation: vigorously pursue this matter with a view of recovering the overpayments from the contractors and institute appropriate measures to avoid any recurrences.

(2007/255) The Audit Office recommends that 417.


Although there was an improvement in the maintenance of the stock ledgers in relation to the receipts and issues of items at the Drugs Bond and Ration Store at the Public Hospital, Suddie, the updating of these ledgers were still not being done in a timely manner.

Region’s Response: The Head of Budget Agency acknowledge this finding and explained that corrective measures are being implemented.
Recommendation: every effort to ensure that the stores ledgers are updated promptly.

(2007/256) The Audit Office recommends that the Regional Administration make 418.

Approval was received by the Regional Administration from the Finance Secretary for the disposal of a quantity of unserviceable machinery and equipment.

However, it was noted that a number of items, listed below, for which approval was obtained have not yet been disposed of by the Region.
Description Toyota Land Cruiser D6 Bulldozer Bedford truck 380 Nissan Patrol 4 x 4 chassis 580Excavator Bedford truck cab Unifloat Location Engineering Engineering Engineering Engineering Pomeroon Engineering Charity Region’s Response: The Head of Budget Agency acknowledged this finding and explained that steps are being taken to dispose of the items based on the valuation obtained.

151 Recommendation: the disposal of these items for which approval has been granted.
(2007/257) The Audit Office recommends that the Regional Administration expedite 419.

Corrective action was not taken by the Regional Administration to recover rent and electricity payments from 38 of 63 Officers who were occupying Government quarters during 2005.
Region’s Response: The Head of Budget agency explained that of the 38 Officers not paying rent or electricity, 28 were Medical Personnel and Teachers from the Hinterland areas for which the non-payment of rent or electricity has been the practice for several years.
In respect of the other 10 quarters, 4 were assigned to Officers not attached to the Regional Administration, 2 were handed over to the Police, one to the Guyana People’s Militia, one to the National Communications Network, one to a former Regional Executive Officer and the remaining 1 assigned to the Officer operating the pump station at DAWA.
In addition, the Administration is currently making efforts to recover the cost for both rental and electricity from tenants occupying Government Quarters who are not entitled to same.
Recommendations: The Audit Office recommends that the Regional Administration seek clarification from the relevant authorities on what category of Officers are entitled to rent and electricity free quarters, and where there is no such entitlement, make every effort to recover the cost for both rent and electricity from the personnel occupying these Quarters.

(2007/258) Current year matters, with recommendations for improvement in the existing system 420.
An audit inspection carried out at the Regional Hardware Store revealed that the stock ledgers are kept and maintained within the confines of the Store, contrary to the stipulations as laid down in the Stores Regulations.

It was also observed that the purchase and issue of fuel were made in litres, while the quantities were converted into gallons and recorded in the stock ledgers and bin cards.
Region’s Response: The Head of Budget Agency indicated that immediate action would be taken to have this situation regularised.

Recommendations: The Audit Office recommends that the Regional Administration ensures that (i) the stock ledgers are kept and maintained away from the Store in accordance with the Stores Regulations, and (ii) a standard measurement be used in the purchase, issue and recording of fuel.

(2007/259) 421.
(2007/259) 421.

The sectional inventories for the various wards and offices at the Suddie Hospital were not updated despite assurances given that efforts are being made to update and regularise same.

Also, the inventory for the newly opened Diagnostic Centre was not presented for audit examination.

In the circumstances, it could not be determined whether all inventory items were properly accounted for.
Region’s response: The Head of Budget Agency indicated that action is being taken to have all inventories updated and to locate the inventory in respect of the Diagnostic Centre.

152 Recommendation: this situation.

(2007/260) The Audit Office recommends that immediate action be taken to rectify 422.

The Oscar Joseph District Hospital is in receipt of a yearly sum of $100,000 from the Public Hospital, Suddie, to operate an Imprest.
An audit inspection carried out at the institution revealed that the Officer who is responsible for the operation of the Imprest also performs the functions of expeditor, storekeeper, store attendant and ledger clerk among other administrative duties.

This situation clearly shows that there is a breakdown in internal controls since there is no segregation of duties.
Region’s Response: The Head of Budget Agency explained that the institution is a small one and that one Officer can perform the above duties comfortably and it would not be economical to employ a separate Officer to perform each of these duties.

The Audit Office recommends that the Regional Administration review Recommendation: the system in place and should it still not be considered economical to employ other Officers then adequate supervisory checks should be instituted.
(2007/261) Capital Expenditure Prior year matters, which have not been resolved Subhead 12001 – Buildings (Health) 423.

The Regional Administration has not yet recovered overpayments totalling $514,320 made to contractors during 2005 for the construction of the Health Post at Siriki, the rehabilitation of the Health Post at Abrams Creek and the extension to the Health Post at Lima Sands.
Similarly, the Regional Administration has not yet recovered overpayments of $685,140 and $168,400 made to contractors in 2006 for works done at the Charity Hospital and Doctors’ Quarters, Suddie respectively.

Region’s Response: The Head of Budget Agency indicated that the respective contractors were written to in respect of the overpayments with a view of recovering same.
However, the contractors requested a revisit of the works since they were not aware of any overpayments at the completion of the projects.

The Audit Office recommends that the Regional Administration renew Recommendation: their efforts to recover the amounts overpaid to the contractor and institute appropriate measures to avoid any recurrences.

(2007/262) Subhead 12002 – Buildings (Education) 424.
The Regional Administration has not yet recovered overpayments totalling $1.013M made to contractors in respect of works done on several buildings during 2004 and 2005 as shown below: 153 Description Ulele Headmaster Quarters Kabakaburi Headmaster Quarters Good Hope Nursery School Anna Regina Nursery School Aurora Primary School Total Overpayment $’000 353 316 217 111 16 1,013 Region’s Response: The Head of Budget Agency indicated that the respective contractors were written to in respect of the overpayments with a view of recovering same.
However, the contractors requested a revisit of the works since they were not aware of any overpayments at the completion of the projects.

Recommendation: The Audit Office recommends that the Regional Administration renew their efforts to recover the amounts overpaid to the contractor and institute appropriate measures to avoid any recurrences.

(2007/263) Subhead 14005 – Roads 425.


The Regional Administration has not yet recovered overpayments totalling $2.593M paid to contractors in respect of the rehabilitation of the Peppertown Street – Lima, Lloyd Street – Richmond and Main Street - Somerset & Berks.
Region’s Response: The Head of Budget Agency indicated that the respective contractors were written to in respect of the overpayments, however, the contractors requested a revisit to the sites since they were not aware of any overpayments at the completion of the projects.
Recommendations: The Audit Office recommends the Regional Administration investigate these overpayments and make every effort to recover the sums overpaid from the contractors who undertook the works and institute appropriate measures to avoid any recurrences.

(2007/264) that Current year matters, with recommendations for improvement in the existing system Subhead 12029 –Buildings (Administration) 426.

The sum of $4M was voted for the rehabilitation of the Regional Accounting building.
The contract for the works was awarded to the most competitive bidder in the sum of $3.371M.

A separate contract was awarded to the same contractor for additional works undertaken in the sum of $1.948M giving a final project cost of $5.319M.

As at 31 December 2007, amounts totalling $3.958M were paid to the contractor.

The works were physically verified as having been completed and overpayments totalling $830,685 were made to the contractor as shown below: 154 Description Unit Qty.
Ceiling – 1” x 4” V- joint Ceiling – ¼” ply sheet A/C Units Painting of ceiling Column Column Total sf sf nr sy sy sy 1,160 1,392 5 284 0.61 0.45 Qty.

Paid 3,534 3,534 6 522 2.1 1.6 Diff.


2,374 2,142 1 238 1.49 1.15 Rate $ Amount $ 100 100 210,000 400 28,000 28,000 237,400 214,200 210,000 95,200 41,720 32,200 830,720 Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment, however, the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.
Recommendations: The Audit Office recommends the Regional Administration investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.

(2007/265) that Subhead 12001– Buildings (Health) 427.

The sum of $9M was voted for (a) the construction of a new nurse’s hostel at Suddie, (b) the rehabilitation of Health Centre at Kabakaburi, and (c) payment of retention.
A change in programme was granted for the inclusion of the rehabilitation of Oscar Joseph District Hospital.

Amounts totalling $8.879M were expended and it was noted that the contract for the rehabilitation of the Oscar Joseph District Hospital was awarded in the sum of $1.599M to the most competitive bidder.

As at 31 December 2007, amounts totalling $1.598M were paid to the contractor.

However, a physical inspection of the works revealed an overpayment of $330,000.
Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment, however, the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.

Recommendations: The Audit Office recommends the Regional Administration investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.
(2007/266) that 155 Subhead 12028 – Buildings (Education) 428.

The sum of $27M was voted for (a) construction of storage facility/dormitory at Wakapoa, (b) construction of Lima Sands Primary School, (c) Rehabilitation of Charity Secondary School, (d) Rehabilitation of Sanitary blocks at Dredge Creek Primary and Hackney Nursery Schools, and (e) payment of retention.
Amounts totalling $26.999M were expended and it was noted that the contract for the construction of the Dredge Creek Primary School was awarded to the second lowest bidder in the sum of $7.944M on the grounds that the lowest bidder does not have the financial capability and technical personnel.

There was an approved variation of $1.254M, giving a final project cost of $9.198M.

As at 31 December 2007, amounts totalling $8.912M were paid to the contractor.
The works were completed and a physical verification revealed an overpayment of $626,330.

Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment, however, the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.
Recommendations: The Audit Office recommends the Regional Administration investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.

(2007/267) that 429.

The contract for the construction of Lima Sands Primary School was awarded in the sum of $7.034M to the lowest bidder.
A separate contract was awarded to the same contractor for additional works in the sum of $2.200M, giving a final project cost of $9.234M.

As at 31 December 2007, amounts totalling $8.006M were paid to the contractor.

The works were completed and a physical verification revealed an overpayment of $198,431.
Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment, however, the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.

Recommendations: The Audit Office recommends the Regional Administration investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.
(2007/268) that 430.

The contract for the extension of the dormitory at Wakapoa was awarded in the sum of $1.743M to the most competitive bidder.

There was an approved variation of $207,675, giving a final project cost of $1.950M.

As at 31 December 2007, amounts totalling $1.911M were paid to the contractor.

The works were completed and a physical verification revealed an overpayment of $117,000.
Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment, however, the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.
156 the Regional Administration Recommendations: The Audit Office recommends investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.

(2007/269) that Subhead 13007 – Miscellaneous D & I Works 431.
The sum of $90M was voted for (a) the construction and rehabilitation of irrigation checks, tail walls, box culverts, regulators, timber revetments and access dams at locations including Aurora, Pomona, Better Hope, Devonshire Castle, Evergreen, Reliance and Dartmouth, and (b) the payment of retention.
As at 31 December 2007, the entire allocation was expended as follows: Description Construction of 7 timber revetments Rehabilitation of 5 access dams Construction of 6 tail walls Construction of 8 irrigation checks Construction of 5 box culverts Construction of 2 farm to market roads Payment of retention Construction of 2 access bridges Construction of 1 regulator Desilting of trench at McNabb Miscellaneous Amount $’000 20,338 16,614 16,470 14,081 10,259 4,424 2,583 2,444 1,318 1,280 189 Total 90,000 432.
Seven contracts valued at $19.458M were awarded for the construction of 7 timber revetments.

Of these contracts, 5 were awarded to the most competitive bidders, whilst the other 2 was not awarded to the most competitive bidders on the basis that 1 of the lower bidders were already engaged in other jobs and the other had withdrawn his bid.

There were approved variations totalling $2.716M on 4 contracts, giving a final project cost of $22.174M.
As at 31 December 2007, the works were verified as having been satisfactorily completed and amounts totalling $20.338M were paid to the contractors.

A physical verification of the works revealed an overpayment of $336,000 on the construction of the timber revetment at Suddie Hospital.
Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment, however, the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.

Recommendations: The Audit Office recommends the Regional Administration investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.
(2007/270) that 157 433.

Five contracts valued at $18.016M were awarded for the rehabilitation of 5 access dams.

Four of these contracts were awarded to the most competitive bidders, while the other was awarded to the second lowest bidder on the grounds that the lowest bidder was not pre-qualified.

There was a variation of $1.472M on 1 contract giving a final project cost of $19.488M.
As at 31 December 2007, the works were verified as having been satisfactorily completed and amounts totalling $16.614M were paid to the contractors.

However, a physical inspection of the works revealed an overpayment of $740,500 on the rehabilitation of the access dam at Queenstown.
Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment, however, the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.

Recommendations: The Audit Office recommends the Regional Administration investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.
(2007/271) that Subhead 14005 – Roads 434.

The sum of $38M was allocated for (a) upgrading of roads in areas such as Queenstown, Hampton Court, Anna Regina, Lima, Riverstown and Danielstown, and (b) the payment of retention.

Amounts totalling $37.999M were expended and it was noted that $36.537M was utilised for the award of 7 contracts to the most competitive bidders for these works.

As at 31 December 2007, amounts totalling $36.153M were paid to the contractors.
The works were physically verified as having been completed and amounts totalling $5.525M were overpaid on these contracts as detailed below: Description Upgrade Sonnah Street, Lima Upgrade School Dam, Riverstown Upgrade Church Street, Queenstown Upgrade Abattoir Street, Danielstown Upgrade Kayman Sankar Road Total Amount $’000 1,613 1,318 1,240 882 472 5,525 Region’s Response: The Head of Budget Agency indicated that the contractors were written to in respect of the overpayments, however, the contractors requested a revisit to the sites since they were not aware of any overpayments at the completion of the projects.
Recommendations: The Audit Office recommends the Regional Administration investigate these overpayments and make every effort to recover the sum overpaid from the contractors who undertook the works and institute appropriate measures to avoid any recurrences.

(2007/272) that 158 Subhead 19012 – Land development 435.

The sum of $15M was allocated for the upgrading of streets at La Belle Alliance, Richmond and Anna Regina.
Amounts totalling $14.999M were expended and it was noted that 4 contracts totalling $15.124M were awarded for the upgrading of 4 streets.

Three of these contracts were awarded to the most competitive bidders, while the other was awarded to the second lowest bidder on the grounds that there was a small difference of $94,700 between the lowest and second lowest bidder.

As at 31 December 2007, amounts totalling $14.903M were paid to the contractors.
The works were physically verified as having been satisfactorily completed.

However, a physical inspection revealed an overpayment of $1.633M on the upgrading of Ramesh Street, La Belle Alliance.

Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment, however, the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.
Recommendations: The Audit Office recommends the Regional Administration investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.

(2007/273) that Subhead 44002 – Other Equipment 436.

The sum of $14.5M was allocated for the purchase of sewage disposal truck, steel pontoon and chain saws.
A change in programme was granted for the inclusion of overhauling of grader engine and regularisation of power.

Amounts totalling $14.494M were expended on the purchase of one sewage disposal truck, 2 chain saws, overhauling of grader engine, purchase of electrical items and regularising of power at the Regional Accounting Unit.
However, an examination of the purchase of the electrical items revealed that 6 Requisitions to Purchase were made out to the same supplier on the same date to the value of $946,360.

Payments were made on 6 separate cheque orders, using the cheque order system.

It would appear that the payments were deliberately sub-divided to avoid adjudication by the Regional Tender Board.
Region’s Response: The Head of Budget Agency regretted this lapse in procurement and indicated that systems have since been put in place to avoid a recurrence.
The Audit Office recommends that the Regional Administration (i) make Recommendation: purchases that are in keeping with the capital projects profile and ensure that, where necessary, a change in programme is obtained before actual expenditure is incurred, and (ii) ensure that all purchases made are adjudicated at the appropriate Tender Board level in keeping with the Procurement Act.
(2007/274) 159 HEAD 73 & DIVISION 533 REGION 3 – ESSEQUIBO ISLANDS / WEST DEMERARA Current Expenditure Prior year matters, which have not been resolved 437.

The Regional Administration has made noticeable improvements with respect to overpayments of related deductions to various agencies and forwarding of pay changes directives in respect of resignations, transfers, dismissals and retirement to the Regional Accounting Unit in a timely manner.
Of the sums totalling $1.505M and $1.687M overpaid as salaries to employees in 2005 and 2006 respectively, $656,199 was recovered for 2006.

However, the related deductions of $491,544 and $621,108 paid over to the Guyana Revenue Authority and the National Insurance Scheme were not recovered.

In 2007, there was a reduction in the overpayment of salaries to employees.

This overpayment amounted to $398,236, of which $115,440 was recovered.
However, $126,278 paid as deductions to the Guyana Revenue Authority and the National Insurance Scheme have not been recovered.

Region’s Response: The Head of Budget Agency indicated that measures were taken to forward pay changes directives to the Regional Accounting Unit in a timelier manner, resulting in the reduction of overpayment of salaries to Officers and Teachers.
In addition, with respect to the overpayment of salaries to Officers and the paying over of the related deductions to the various agencies, the Head of Budget Agency indicated that letters were written to the Officers and the relevant agencies concerned.

The Audit Office recommends that the Regional Administration renew its Recommendation: efforts to recover the sums overpaid and ensure that the systems put in place are functioning effectively at all times.

(2007/275) 438.
(2007/275) 438.

Overpayments totalling $515,383 have still not been recovered by the Regional Administration.

These overpayments were the gross salary paid to an Equipment Operator and the related deductions totalling $142,233 which were paid over to the various agencies and were as a result of the Officer continuing to be paid salary 19 months after the date of leaving the job.
Region’s Response: The Head of Budget Agency indicated that diligent efforts made by them proved successful when they were able to determine that the person is presently being paid pension by the Accountant General’s Department.

The Region has since written to the Accountant General to verify whether it is possible to recover the amounts overpaid from the individual’s pension.

Recommendation: this issue with the Accountant General in order to resolve the matter.
(2007/276) The Audit Office recommends that the Regional Administration follow up 160 439.

Systems were not put in place by the Regional Administration to ensure that all payments were properly and consistently allocated to the correct line item of expenditure.

Payments continued to be inappropriately charged to various line items, thus resulting in misallocation of expenditure.
During 2007, amounts totalling $704,413 and $120,000 expended on Janitorial Supplies and fuel and lubricants respectively were incorrectly charged to Line Item – Field Materials and Supplies.

In addition, payments totalling $1.892M in respect of 2 contracts for the rehabilitation of doctor’s quarters and repairs to the northern wing at the Leonora Cottage Hospital were incorrectly charged to Line Item – Others, instead of Line Item – Maintenance of Buildings.
Region’s Response: The Head of Budget Agency explained that the expenditure were charged to the Line Item – Field Materials and Supplies since they were utilised for outreach trips in the riverain areas, while the expenditure for the doctors quarters and Hospital were charged to Line Item – Others because they were budgeted for under this Line Item.
Recommendation: The Audit Office recommends that the Regional Administration ensures that all expenditures are appropriately budgeted for and charged to the correct Line Items since provisions are made for these types of purchases under the relevant Line Items.

(2007/277) Current year matters, with recommendations for improvement in the existing system 440.

Amounts totalling $66.768M were expended on the Rental and Maintenance of Buildings.
Included in this sum was a contract for the rehabilitation of Parika Backdam Nursery School, which was awarded to the second lowest bidder at the Engineer’s price of $1.382M on the grounds that the lowest bidder had other jobs.

As at 31 December 2007, the amount of $1.367M was paid to the contractor.

The works were completed and a physical verification revealed an overpayment of $63,495 as detailed below: Item Description Unit Qty.

3b 3c 3d Wooden frame windows GH laths Window jams No.

bm bm 51 0 0 Qty.
bm bm 51 0 0 Qty.

Pd.

54 99 7.5 Diff.

3 99 7.5 Rate $ 13,000 230 230 Total Amount $ 39,000 22,770 1,725 63,495 Region’s Response: The Head of Budget Agency indicated that this overpayment would be investigated.

In addition, the contractor was written to in order to recover the amount overpaid.
Recommendation: The Audit Office recommends that the Regional Administration take immediate steps to recover the amount overpaid and institute proper supervisory checks on the execution of all works in order to avoid any overpayment.

(2007/278) 161 Other Matters 441.

An examination of payment vouchers revealed that 379 vouchers totalling $28.128M were not presented for audit examination.

As a result, it could not be verified whether value was received for all monies expended.
Region’s Response: The Head of Budget Agency indicated that all efforts are being made to locate these vouchers and present same for audit examination.

Recommendations: The Audit Office recommends that the Regional Administration institute measures to ensure the security of all payment vouchers and make diligent efforts to locate these vouchers and present same for audit examination.

(2007/279) 442.
The various stores located and operated by the Region were inspected, and the following unsatisfactory features were noted: (i) (ii) Vreed-en-Hoop Stores:– The general physical condition of this Store leaves much to be desired, in that (a) the roof and ceiling were leaking, causing damage to the items in the Store, (b) there was a heavy infestation of termites, (c) there was a lack of lighting in 2 sections of the Store, and (e) obsolete and unserviceable items have been lying in the Stores for a number of years; Crane Stores:– A physical verification of items in this Store could not be carried out, since the items were packed in a haphazard manner, in that, serviceable and unserviceable items were stored together.
There were also very poor lighting and insanitary conditions.
Further, an examination of the loans register revealed that a number of valuable items such as a winch, iron monkey, hymac buckets, ripping bucket, cleaning bucket, hymac boom, wire rope and radiator, etc were loaned to contractors and other private individuals, some since 2002 and these have still not been returned to the Stores; (iii) Dietary Stores – West Demerara Regional Hospital:– An audit inspection revealed that the stock ledgers were not written up for the entire period under review.
However, other stores records were adequately and satisfactorily maintained.

Also, there is a need for the installation of additional shelves, since the store is congested; and (iv) Drugs Bond – West Demerara Regional Hospital:– An audit inspection at the Drugs Bond revealed that stock ledgers were maintained at the Drugs Bond.

However, bin cards were not maintained for the entire year under review.
It was also noted that there is an urgent need for more shelves to be installed in the store, since the store was very congested with several items seen lying on the floor.

162 Region’s Response: The Head of Budget Agency acknowledged the condition of the Stores and explained that (i) The Stores at Vreed-en-Hoop has since been organised and properly cleaned and items laid out; (ii) a stock count of the obsolete items was carried out at the Crane Stores with the intention to transfer or dispose of them.
In addition, letters were sent to the respective individuals requesting the return of items that were on loan; (iii) additional shelves were constructed at the Diretary Stores – WDRH and the Stores in now in a better condition.

In addition, stock ledgers were written up with effect from December 2008; and (iv) Bin cards were prepared with effect from 1 June 2009 for the Drugs Bond – WDRH.
Recommendation: The Audit Office recommends the Regional Administration take urgent action to (i) ensure strict compliance with the Stores Regulation at all times, and (ii) recover the items loaned to contractors and other private individuals.

(2007/280) Prior year matters, which have not been resolved Capital Expenditure 443.

The Regional Administration has recovered $567,500 of the $3.156M which was overpaid to contractors in respect of works undertaken during 2005 and 2006.
This amount represents mobilisation advances paid for the construction of 2 roads.
However, the following amounts still remained outstanding: Description of works Mobilisation advances – construction of 3 roads Mobilisation advance – construction of timber bridge at Zeeburg Construction of Health Post at Vive-La-Force Rehabilitation of Dundas Street Mobilisation advance – construction of timber bridge at Hague Construction of Health Post at Good Fortuin Rehabilitation of sluice door at Bagotsville Construction of revetment at Maria Johanna Construction of Satellite Clinic – Tuschen Total Amount Overpaid $’000 228 459 400 274 245 52 44 38 848 2,588 Region’s Response: The Head of Budget Agency indicated that he has since written to the Contractors to recover the amounts overpaid.
Recommendation: The Audit Office recommends that the Regional Administration make every effort to recover the amounts overpaid to the contractors and institute appropriate measures to avoid any recurrences.

(2007/281) 163 Current year matters, with recommendations for improvement in the existing system Subhead 12030 – Buildings ( Education) 444.
The sum of $29M was allocated for the (a) payment of retention, (b) construction of Primary School at Santa Mission, (c) extension of Leguan Secondary, Zeelugt and Vreed-en- Hoop Primary Schools, (d) rehabilitation of Primary School at Patentia, (e) construction of head teacher’s quarters at Clemwood and (f) upgrading of sanitary block at Kawall Primary School, Canal № 2 Polder.
The full sum was expended and it was noted that the contract for the construction of Head Master’s Quarter at Clemwood, Demerara River was awarded to the most competitive bidder in the sum of $4.486M.

As at 31 December 2007, amounts totalling $4.411M were paid to the contractor and the project was completed.

However, a physical verification of the works revealed overpayments totalling $386,326 as detailed below: Description Unit Qty.
Sand fill 6” floor Damp proof BRC fabric Concrete 4” Re-used internal wall boards Re-used skirting & facings Rafters Purlins Purlins Bat proofing Roof Flashing Window Rain water installation Total cy sy sf cy - - bm bm bm ly sy ly nr ly 35.8 80.7 80.7 8.9 - - 220 61.7 148 0 123.3 12.3 17 24.7 Qty.

Paid 40 90 90 10 - - 301 80 240 52 160 16.5 18 40 Diff.
4.2 9.3 9.3 1.1 - - 81 18.3 92 52 36.7 4.2 1 15.3 Rate $ Amount $ 4,000 500 1,300 22,000 - - 250 320 320 400 2,200 1,500 8,000 4,000 16,800 4,650 12,090 24,200 84,800 11,200 20,250 5,856 29,440 20,800 80,740 6,300 8,000 61,200 386,326 Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment.

However, the contractor requested a revisit to the site since he was not aware of any overpayment on completion of the project.
The Audit Office recommends the Regional Administration Recommendation: investigate this overpayment and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.

(2007/282) that 164 Subhead 14006 – Roads 445.


The sum of $44.4M was allocated for projects including (a) the payment of retention, and (b) the construction of roads in areas such as Meten–Meer– Zorg, La Grange, Goed Intent, Free and Easy and Sisters Village.

There was an extension in programme for the inclusion of construction of roads at № 662, Parika, Fourth Cross Street, Sisters Village and the purchase of sand and loam.

As at 31 December 2007, amounts totalling $44.398M were expended.

446.
446.

The contract for the construction of a road at First Cross Street, Goed Intent, was awarded by the National Procurement and Tender Administration Board to the second lowest bidder in the sum of $10.255M on the grounds that the lowest bidder did not submit bid security.

As at 31 December 2007, amounts totalling $10.190M were paid to the contractor.

The works were completed and a physical verification revealed overpayments totalling $423,460 as detailed below: Description Unit Qty.
Road shoulder Sheet pile 2 ply Capping beam Decking plank Traffic barriers – no work was done cy bm bm bm - 443 2,240 0.0 660.8 - Total Qty.

Paid 578 3,104 240 688 - Diff.

Rate $ Amount $ 135 864 240 27.2 - 300 300 300 300 - 40,500 259,200 72,000 8,160 43,600 423,460 Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment.
The Audit Office recommends that the Regional Administration take Recommendation: immediate steps to recover the amount overpaid and institute proper supervisory checks on the execution of all works in order to avoid any overpayment.

(2007/283) 447.

The contract for the construction of road at № 662, Parika was awarded to the most competitive bidder in the sum of $ $5.785M.

As at 31 December 2007, amounts totalling $4.981M were paid to the contractor.
The works were completed and a physical verification revealed overpayments totalling $67,000 as detailed below: 165 Description Unit Qty White sand White sand/sand loam Crusher run Prime coat CRS 2 Bitumen (DBST) Total cy cy cy sy sy 416.7 166.7 110 1000 1000 Qty.

Paid 422 169 113 1013 1013 Diff.


5.3 2.3 3 13 13 Rate $ 2,500 2,500 9,500 300 1,200 Amount $ 13,250 5,750 28,500 3,900 15,600 67,000 Region’s Response: The Head of Budget Agency indicated that the contractor was written to in respect of the overpayment.

Recommendation: The Audit Office recommends that the Regional Administration take immediate steps to recover the amount overpaid and institute proper supervisory checks on the execution of all works in order to avoid any overpayment.
(2007/284) AGENCY 74 & DIVISION 534 REGION 4 – DEMERARA/MAHAICA Current Expenditure Prior year matters, which have not been resolved 448.

The Regional Administration had still not recover overpayments totalling $722,408, which were paid to 7 teachers who had resigned during 2006.

Similarly in 2007, overpayments totalling $1.391M were made to 17 Officers who had left the job by way of resignations, dismissals, etc., as a result of their salaries continuing to be paid into their bank accounts.
Region’s Response: The Head of Budget Agency investigations have commenced on these overpayments and it was found that of the 17 persons, 5 made refunds.

This exercise in continuing and will be completed in 10 days.
indicated that Recommendation: The Audit Office recommends that the Regional Administration make every effort to recover the overpayments made and put measures in place to ensure that pay changes are submitted in a timely manner to the Regional Accounting Unit to avoid a recurrence of this nature.

(2007/285) 449.

Corrective measures were not implemented by the Regional Administration to have all of its employees registered with the National Insurance Scheme.
During 2006, there were 47 employees who were without NIS numbers, clearly indicating that they were not registered with the National Insurance Scheme.

Similarly, in 2007, the situation continued with 47 employees for both 2006 and 2007 not being registered with the Scheme.

It should be emphasised that registration with the Scheme has implications for social security and other benefits.
166 Region’s Response: The Head of Budget Agency indicated that 28 employees have since been registered, 4 are VSOs, while 15 applications are currently being processed by the National Insurance Scheme.

The Audit Office recommends that the Regional Administration follow up Recommendation: with the National Insurance Scheme to ensure that all its employees are registered with the Scheme.

(2007/286) 450.
(2007/286) 450.

Although the Regional Administration took some efforts to clear the outstanding cheque orders through the submission of bills, receipts and other supporting documents, for 2006, 56 cheque orders valued at $13.730M remained outstanding.

Similarly, in 2007, 125 cheque orders valued at $49.206M were outstanding.
Region’s Response: The Head of Budget Agency indicated that reconciliation between the records of the Regional Administration and the Sub-Treasury are still ongoing to determine the outstanding cheque orders.

The Audit Office once again Recommendation: the Regional Administration review its system with respect to the clearing of cheque orders and implement additional measures to have these cheque orders cleared within the stipulated timeframe.

(2007/287) recommends that 451.


The Regional Administration has still not implemented measures to ensure that log books are properly maintained for vehicles and equipment owned and operated by the Region.

Of the 6 serviceable vehicles and equipment owned and controlled by the Region for which log books are required to be maintained, only 1 log book was presented for audit examination for the year under review.
Region’s Response: The Head of Budget Agency indicated that log books were maintained for the vehicles for 2007, however, efforts to retrieve them from the Region’s Store in Triumph proved futile.

Systems have since been put in place to prevent a recurrence of this nature.

Recommendation: The Audit Office recommends that the Regional Administration ensures that all log books are properly secured, so that they can be presented for audit when requested.

(2007/288) 452.
(2007/288) 452.

The Regional Administration had still not recovered overpayments of (i) $127,000 which was paid to a contractor for rehabilitation works on the heavy duty bridge at Kuru Kuru, Soesdyke during 2005, (ii) $1.807M which was paid to the contractor for the rehabilitation of Clonbrook Nursery School Road.
This was due to the contractor rehabilitating 590 feet of the said road instead of 975 feet, as was stated in the contract, (iii) $331,440 which was paid to the contractor for the rehabilitation of Roger Harper Street, Buxton, East Coast Demerara.

This was due to the contractor rehabilitating 10,319 square feet of the actual surface area instead of 11,700 square feet, as was stated in the contract, and (iv) $729,747 which was paid to the contractor for the construction of Greenfield Sluice Road.
This was due to the contractor constructing 853 feet of the said road instead of 1,050 feet as was stated in the contract for 2006.

167 Region’s Response: The Head of Budget Agency indicated that the contractors were written to but there have been no responses from them.

Recommendation: The Audit Office recommends that the Regional Administration renew their efforts to recover the amounts overpaid and institute proper supervisory checks on the execution of all works in order to avoid overpayments.
(2007/289) 453.

The Regional Administration had still not complied with the Stores’ Regulations since the updating of the inventory records were still on-going at the time of the audit.

Region’s Response: The Head of Budget Agency indicated that the updating of the inventory records would take some time, since the entire inventory records were destroyed.

Recommendation: effort to have these records reconstructed in a timelier manner.
(2007/290) The Audit Office recommends that the Regional Administration make an 454.

Action was taken by the Regional Administration to replace the gift register which was destroyed by the flood in 2005; however, this register is still to be updated with the gifts received by schools.

Region’s Response: The Head of Budget Agency indicated that donors of gifts often deliver the items directly to the departments/sections of their choice.
As such, the information in respect of these gifts is sometimes not channelled to the Regional Administration.

Recommendation: The Audit Office recommends that the Regional Administration issue a directive to all sections and departments requesting them to prepare a list of gifts received along with the costs/value for these gifts on a monthly basis and submit same to the Regional Administration for inclusion in the Region’s records.
(2007/291) Current year matters, with recommendations for improvement in the existing system 455.

Amounts totalling $38.571M were expended on electricity charges, however, a electricity charges register was not presented for audit examination.

As a result, it could not be easily determined whether all monies expended for electricity were properly accounted for.
In addition, a comparison of the telephone register and the Appropriation Accounts revealed a difference of $874,354, indicating that the register was not updated with all the amounts expended for telephone charges.

Region’s Response: The Head of Budget Agency acknowledged these findings and promised to implement an electricity charges register and have a reconciliation done between the telephone register and the Appropriation Accounts.
Recommendation: The Audit Office recommends that the Regional Administration institute measures to ensure that the records mentioned above are properly maintained and promptly updated.

(2007/292) 168 456.

Amounts totalling $810,000 were expended on rental of buildings for the Education Sector to house 6 schools, however, the contract agreements/documents were not produced for audit scrutiny.

As a result, the validity of these payments could not be substantiated.
Region’s Response: The Head of Budget Agency indicated that the buildings were rented for a short term, and as such, no contract agreement was entered into between the Regional Administration and the Landlords.

Recommendation: The Audit Office recommends that the Regional Administration in future, enter into a contract agreement whenever buildings are being rented in order to safeguard its interest and ensure that all payments are in keeping with contractual agreements.

(2007/293) 457.
(2007/293) 457.

Amounts totalling $112.656M were expended on Maintenance of Infrastructure.
Physical verification of a sample of the projects executed revealed that (a) amounts totalling $682,500 were overpaid to the contractor for the rehabilitation of Webster Avenue, Buxton; (b) amounts totalling $21,200 were overpaid to the contractor for the construction of road at Saywah Grannyfield, Cane Grove; and (c) amounts totalling $359,250 were overpaid to the contractor for the rehabilitation of Chairman’s Street, Mocha/Arcadia.
Region’s Response: The Head of Budget Agency indicated that the contractor has agreed to repay the amount of $21,200 which was overpaid to the contractor for the construction of road at Saywah Grannyfield, Cane Grove, while the Region is requesting a meeting between their Engineering Department and that of the Audit Office to clarify issues on the other overpayments.
Recommendation: The Audit Office recommends that the Regional Administration institute proper supervisory checks on the execution of all works in order to avoid overpayments and where any such overpayment occur, these should be immediately recovered.

(2007/294) Prior year matters, which have not been resolved Capital Expenditure 458.
The Regional Administration has still not recovered overpayments of $1.359M and $136,000 paid to the contractors for the extension of the Kuru Kururu Primary School and the rehabilitation of the Melanie Health Post, respectively.

In addition, amounts totalling $650,000, $300,000 and $600,000, paid as provisional sums for the rehabilitation of the Administration Building – Friendship, Second Street, Cove and John and South Lancaster Road, respectively, have also not been recovered.
Region’s Response: The Head of Budget Agency explained that the contractors were written to seeking recovery of the overpayments but no response was received.

Recommendation: its efforts to recover the overpayments.

(2007/295) The Audit Office recommends that the Regional Administration renewed 169 Current year matters, with recommendations for improvement in the existing system Subhead 12033 – Buildings (Education) 459.
The sum of $26M was allocated for the rehabilitation of nursery school at Kuru Kururu and teachers’ quarters at St. Cuthbert’s Mission and the construction of nursery school at Lusignan.

As at 31 December 2007, amounts totalling $25.897M were expended.

The contract for the construction of Teachers’ Quarters at St. Cuthberts Mission was awarded to the most responsive evaluated bidder in the sum of $6.121M.

There was an approved variation of $400,500, giving a final project cost of $6.521M.
As at 31 December 2007, the works were completed and amounts totalling $6.975M were paid to the contractor, which exceeded the final project cost by $454,000.

No approval was seen for this payment, as such, the sum was considered to have been overpaid to the contactor.
Region’s Response: The Head of Budget Agency indicated that the Engineering Department recognised its failure to seek a variation approval since they were misled in thinking that additional/variation works amounting to 10% of the contract sum did not require Tender Board approval.

Recommendation: seek approval for variations to project costs before such payments are made.

(2007/296) The Audit Office recommends that the Regional Administration in future Subhead 12080 – Buildings ( Administration) 460.
The sum of $25M was allocated for the construction of an Administration Building at Triumph, East Coast Demerara.

The contract for the works was awarded by the National Procurement and Tender Administration Board to the eight lowest of 11 bidders in the sum of $25M on the grounds that 6 of the other lower bids were considered too low and the other bidder submitted an invalid NIS compliance.
As at 31 December 2007, the works were incomplete, however, it was noted that amounts totalling $24.999M were paid to the contractor.

As such, there would have been an overpayment on the contract as at 31 December 2007 when compared with the measured works as at that date.

Region’s Response: The Head of Budget Agency acknowledged this finding.
Recommendation: The Audit Office recommends that the Regional Administration make payments on contracts in accordance with the progress of works executed and desist from paying the entire contact sums before the completion of the project so as to ensure that the Region is not without recourse to an acceptable alternative of withholding payment should the contractor not comply with the terms of his engagement.

(2007/297) 170 Subhead 14007 – Roads 461.


The sum of $25M was allocated for the: (a) construction of roads at Victoria and Annadale; (b) rehabilitation of streets at Strathavon, Bladen Hall, Golden Grove and Mahaica; and (c) payment of retention.

There was approval for an extension in programme to include the rehabilitation of Grannville Park Access Road and the construction of Company Road, Buxton.

As at 31 December 2007, amounts totalling $24.999M were expended.

462.
462.

The contract for the construction of Cell Star Street at Hand–en–Veldt, Mahaica was awarded to the lowest of 7 bidders in the sum of $4.617M.

As at 31 December 2007, the works were completed and amounts totalling $4.805M were paid to the contractor, which exceeded the final project cost by $188,000.

No approval was seen for this payment, as such, the sum was considered to have been overpaid to the contactor.
Region’s Response: The Head of Budget Agency indicated that the Engineering Department recognised its failure to seek a variation approval since they were misled in thinking that additional/variation works amounting to 10% of the contract sum did not require Tender Board approval.

Recommendation: seek approval for variations to the project costs before such payments are made.

(2007/298) The Audit Office recommends that the Regional Administration in future 463.
The contract for the construction of Nursery School Street, Strathavon was awarded to the most responsive evaluated bidder in the sum of $3.889M.

As at 31 December 2007, amounts totalling $3.364M were paid to the contractor.

A physical verification of the works carried out revealed overpayments totalling $335,900 as detailed below: Item Description Unit Paid Actual Diff.
3 7 8 9 11 Clean drains Clay on shoulders Grade carriageway Compact white sand Crusher run 4” thick ly ly sy cy sy 333 333 611 306 68 300 300 500 250 56 33 33 111 56 12 Total Rate $ 600 600 100 2,200 13,500 Amount $ 19,800 19,800 11,100 123,200 162,000 335,900 Region’s Response: The Head of Budget Agency promised to investigate the overpayments and take action to recover same.
Recommendation: The Audit Office recommends that the Regional Administration take the necessary action to recover the overpayments and put measures in place to avoid a recurrence.

(2007/299) 171 Subhead 17012 – Agriculture Development (D&I) 464.
The sum of $23M was allocated for the (a) rehabilitation of Helena № 1 and № 2 Middle Walk Canals, Mahaica; (b) rehabilitation of Middle Walk Canal - Good Hope, outfall sluice at Supply and revetment at Mosquito Hall, Mahaica; and (c) construction of revetment at main irrigation canal at Cane Grove and Alliance, Timehri.
Amounts totalling $22.650M were expended as follows: Description Rehabilitation of outfall and infall and revetment at Mosquito Hall Construction of revetment at Cane Grove – Main Irrigation Canal Construction of revetment at 3rd Creek, Alliance – Timehri Rehabilitation of Helena № 1 and № 2 Middle Walk Canals Rehabilitation of Dr. Reid Sluice Canal – Supply Rehabilitation of Good Hope Middle Walk Canal, Mahaica Total Amount $’000 4,980 4,914 4,649 3,744 3,025 1,338 22,650 465.
The contract for the rehabilitation of outfall and infall revetment at Mosquito Hall was awarded to the fourth lowest of 10 bidders as the most responsive evaluated bidder in the sum of $5.634M.

As at 31 December 2007, amounts totalling $4.980M were paid to the contractor.

A physical verification of the works carried out revealed overpayments totalling $628,000 as detailed below: Item Description Unit Paid Actual Diff.
Rate 2 4 6 7 King piles Anchor piles Tie rods Three coats tar to piles lf lf nr sum 720 220 11 200,000 630 Nil Nil 138,000 70 220 11 62,000 1,800 1,500 10,000 - Total Amount $ 126,000 330,000 110,000 62,000 628,000 Region’s Response: The Head of Budget Agency agrees with the findings and promised to take action to recover the overpayments.
Recommendation: The Audit Office recommends that the Regional Administration take the necessary action to recover the overpayments and put measures in place to avoid a recurrence.

(2007/300) 172 466.

The contract for the construction of green heart revetment at Cane Grove main irrigation canal was awarded to the second lowest of 12 bidders as being the most responsive evaluated bidder in the sum of $5.034M.

As at 31 December 2007, amounts totalling $4.914M were paid to the contractor.
A physical verification of the works revealed that the specifications called for the “supply, point, tar and driving of 14 inches diameter King piles and Anchor piles”.

However, the piles used, were of 12 inches diameter.

This would result in the contractor being overpaid and the integrity of the structure compromised.

Region’s Response: The Head of Budget Agency promised to investigate this matter.
Recommendation: the Regional Administration investigates this matter with the view of determining the extent to which the contractor was overpaid and recover same.

(2007/301) The Audit Office recommends that Subhead 25037 – Furniture and Equipment ( Health) 467.

The sum of $4M was allocated for the purchase of filing cabinets, electrical fans, refrigerators, water coolers, desks, chairs, tables, suites and gas stoves.

As at 31 December 2007, amounts totalling $3.997M were expended.
The items purchased could not be substantiated, since the payment vouchers and other relevant documentation were not presented for audit examination.

Region’s Response: The Head of Budget Agency acknowledged this finding.

Recommendation: The Audit Office recommends that the Regional Administration institute measures to ensure the security of all payment vouchers and make every effort to locate these vouchers and present them for audit examination.
(2007/302) Subhead 25068 – Furniture and Equipment ( Administration) 468.

The sum of $1.3M was allocated for the purchase of electrical fans, computer, chairs, filing cabinets, tables and desks.

As at 31 December 2007, amounts totalling $1.281M were expended.

However, the items purchased could not be substantiated, since the payment vouchers and other relevant documentation were not presented for audit examination.

Region’s Response: The Head of Budget Agency acknowledged this finding.
Recommendation: The Audit Office recommends that the Regional Administration institute measures to ensure the security of all payment vouchers and make every effort to locate these vouchers and present them for audit examination.

(2007/303) 173 AGENCY 75 & DIVISION 535 REGION 5 – MAHAICA/BERBICE Current Expenditure Prior year matters, which have not been resolved 469.
The Region has still not obtain approval for the writing off of a sum of $230,000 which was misappropriated from the Salaries bank account for which a police report is still being awaited, neither has the Region made a submission to the Ministry of Finance, in keeping with the Cabinet Decision issued which recommended that the Ministry of Finance make a comprehensive submission to Cabinet for approval to write off all losses prior to 2002.
Region’s Response: The Head of Budget Agency indicated the Commissioner of Police was written since 2007 asking for a report on the matter.

However, responses received from the Commissioner of Police only acknowledged receipt of the letters, stating that the matter is being investigated.

Letters were also written to the Finance Secretary.
In addition, based on the advice of the Public Accounts Committee, this matter was drawn to the attention of the Permanent Secretary – Ministry of Local Government and Regional Development.

Follow up letters will be sent by Wednesday June 10, 2009 to the Commissioner of Police, Finance Secretary and Permanent Secretary – Ministry of Local Government and Regional Development asking for the matter to be resolved.
Recommendations: The Audit Office recommends that the Regional Administration follow up this matter and obtain approval for the writing off of this sum as a loss.

(2007/304) improvements with respect 470.

The Regional Administration has made some to overpayments of related deductions to various agencies and forwarding of pay changes directives in respect of resignations, transfers, dismissals and retirement to the Regional Accounting Unit in a timely manner.
Of the sums totalling $7.536M and $5.930M overpaid as salaries to employees and $1.252M and $1.265M over–paid to teachers in 2005 and 2006, respectively, $172,232 has been recovered from 5 teachers for 2006, while amounts totalling $271,978 and $149,486 were recovered from the National Insurance Scheme and $136,237 and $223,956 were recovered from the Guyana Revenue Authority for the years 2005 and 2006, respectively.

In 2007, there was a reduction in overpayment of salaries to employees.
This overpayment amounted to $2.068M, while overpayment made to teachers due to absence without leave and desertion from duty amounted to $369,361.

These overpayments along with $317,094 and $130,799 erroneously paid as deductions to the Guyana Revenue Authority and the National Insurance Scheme, respectively, have not been recovered.
Region’s Response: The Head of Budget Agency explained that action was taken to expedite the flow of pay change directives from the Personnel Section to the Regional Accounting Unit, resulting in the reduction of overpayment to officers in comparison to previous years and that further action would be taken in this regard.

In respect of the recovery of the overpayments, it was explained that continuous efforts are being made to recover and reduce overpayments.
174 The Audit Office recommends the Regional Administration Recommendation: vigorously pursue the recovery of the outstanding overpayments with the relevant agencies and officers and ensure that the systems put in place are functioning effectively at all times.

(2007/305) that 471.


Corrective measures have not been taken by the Regional Administration to ensure that cheque orders are carefully monitored and cleared within the stipulated time-frame through the submission of bills, receipts and other supporting documents.

It was noted that 30 cheque orders totalling $2.562M, and 22 totalling $8.650M in respect of the years 2005 and 2006, respectively, remained outstanding.
Similarly, in respect of the year 2007, 50 cheque orders totalling $5.989M remained outstanding at the time of the audit in February 2009.

Region’s Response: The Head of Budget Agency indicated that action is being taken to minimise the large numbers of outstanding cheque orders.

In addition, the Administration will continue to work on the clearing of outstanding cheque orders.
An officer was specifically given the assignment to have this matter addressed and systems are in place presently where only when goods/services are received and brought to account, that the supplier/contractor is paid.

The Audit Office once again the Regional Recommendation: Administration make diligent efforts to have these long outstanding cheque orders cleared and implement corrective measures to have all cheque orders cleared within the stipulated time- frame.

(2007/306) recommends that 472.


A fuel consumption report to account for all fuel utilised by each vehicle, plant and equipment owned and controlled by the Region has not been kept for the years 2005 and 2006.

During 2006, of the 14 serviceable vehicles and equipment for which log books were required to be maintained, only 12 were presented.

In addition, the Region has not presented for audit examination, a substantial amount of the Internal Stores Requisitions (ISRs) requested.
As a result, it could not be satisfactorily determined whether effective controls were exercised over the use of these vehicles, plant and equipment and the purchasing and issuing of fuel.

Similarly, during 2007, of the 15 serviceable vehicles, plant and equipment for which log books were required to be maintained, only 4 were presented for audit examination.
In addition, the log books presented were not properly written up, in that the purpose/nature of journeys were not recorded therein, one of the log book was written up to August 2007, while fuel issued were sometimes recorded in dollar value instead of quantity.

Region’s Response: The Head of Budget Agency indicated that log books for each vehicle, plant and equipment are available for inspection.
The Audit Office once again Recommendation: the Regional Administration take the necessary action to have log books for all vehicles, plant and equipment owned by the Region kept in safe custody so they can be easily located and presented for audit examination when requested.

(2007/307) recommends that 175 473.

Corrective measures were not employed by the Regional Administration to ensure that the requirements of the Store Regulations were followed at all times.
During 2005 and 2006, the Region operated the Fort Wellington and Mahaicony Hospital Stores, in addition to the Regional Stores.

It was noted that there were tampering with the ISRs and instances of failure to write up the stock records.

In addition, the Storekeepers had at times acted as Expediters in the ordering and procuring of items of stores.

This situation continued in 2007 with there being instances where the stock records were not written up.
Region’s Response: The Head of Budget Agency acknowledged this shortcoming and explained that systems are being put in place to fully comply with the requirements of the Stores Regulations.

Recommendation: action to ensure strict compliance with the Stores Regulations at all times.

(2007/308) The Audit Office recommends the Regional Administration take urgent Current year matters, with recommendations for improvement in the existing system 474.
Amounts totalling $58.723M were expended on the Rental and Maintenance of Buildings.

Included in this sum was contracts for the rehabilitation of Hope Town Primary and Zeeland Primary and Secondary Schools, which were awarded to the third lowest bidders in the sums of $5.575M and $1.568M, respectively, without any reason stated why the other lower bids were not considered.
As at 31 December 2007, the works were physically verified as having been completed and amounts totalling $5.575M and $1.289M, respectively, were paid to the contractors.

In respect of the rehabilitation of Hope Town Primary School the physical verification revealed that the contractor was overpaid the sum of $156,700 as shown below: Description Unit Quantity Qty.

Paid Diff.
Paid Diff.

2”x 6” Rafters Gutter Floor joist Total l.m l.m l.m 104 32 128 214 43 190 110 11 62 Rate $ 700 3,300 700 Amount $ 77,000 36,300 43,400 156,700 Region’s Response: The Head of Budget Agency indicated that the overpayment would be investigated and the necessary action taken to recover same from the contractor.
The Audit Office recommends that ((i) proper supervision of works be Recommendation: instituted in order to avoid a recurrence of overpayment; (ii) diligent efforts be made to recover the amount overpaid from the contractor; and (iii) tender board minutes contain all pertinent information for the award of contracts.

(2007/309) 176 475.

Amounts totalling $101.276M were expended on the Maintenance of Infrastructure.

Included in the amount expended was the contract for the rehabilitation of R.C.
culvert at Mahaicony, which was awarded to the most competitive bidder in the sum of $2.551M.

As at 31 December 2007, the works were completed and the contractor was paid the sum of $2.690M, resulting in an overpayment of $139,550 on the contract sum, for which no approval was seen.

In addition, amounts totalling $20.412M were expended on the execution of miscellaneous works.
Of this amount, $8.017M was in respect of the manual de-weeding and maintenance of canals within the Region, for which no Tender Board procedures and contractual obligations were applied.

Region’s Response: The Head of Budget Agency noted the findings and explained that an investigation will be conducted and every effort would be made to have this situation remedied.
Recommendation: The Audit Office recommends that the Regional Administration take immediate action to recover this overpayment and put measures in place to avoid a recurrence and ensure that Tender Board procedures are adhered to in respect of all works executed.

(2007/310) Prior year matters, which have not been resolved Capital Expenditure 476.
Overpayments totalling $70,300 and $92,736 were made to the contractors in respect of the construction of the school at Hope Waterloo and the rehabilitation of the Fort Wellington Hospital, respectively.

Region’s Response: The Head of Budget Agency indicated that the contractors were written to with the view of recovering the overpayments.

Recommendation: efforts to recover the overpayments.
(2007/311) The Audit Office recommends that the Regional Administration renew its Current year matters, with recommendations for improvement in the existing system Subhead 11006 – Bridges 477.

The sum of $18M was voted for the construction of Purain Bridge at Blairmont.
Examination of the related documents and payments made on this project revealed that: 177 (i) (ii) The contract for the construction of the Bridge was awarded by NPTAB to the fourth lowest bidder in the sum of $17.066M on the grounds that the total points scored by the other lower bidders by the Evaluation Committee of the NPTAB, were lower than that gained by the bidder who was awarded the contract.

There was an approved variation of $2.5M, giving a final project cost of $19.566M.
However, it was noted that the contractor was paid a mobilization advance of $8.533M, which represents 50% of the contract sum for which no approval was seen and which was not in keeping with paragraph GCC 51.1, Section VI, Special Conditions of Contract of the Tender Document where 15% was specified; Amounts totalling $17.066M were paid to the contractor as at 31 December 2007, however, included in this sum is an amount of $8.5M drawn in favour of the contractor vide cheque № 03-706070 dated 31 December 2007, which was kept at the Sub-Treasury and subsequently paid to the contractor on 05 November 2008 after being updated on 31 October 2008.
As a result of the foregoing, the Appropriation Account would have been overstated by $8.5M; (iii) A certificate of inspection and valuation of works completed by the Engineer to warrant the above-mentioned payment was not prepared at the time the cheque was drawn at 31 December 2007; (iv) At the time of reporting in February 2009, the final project cost paid to the contractor exceeded the contract sum by $791,000 for which no approval was seen, resulting in an overpayment on the contact; and (v) A physical verification of the completed works revealed overpayments totalling $455,200 as shown below, bringing the total amount overpaid to the contractor to $1.246M.
Item Description Unit Qty.

Qty.

Paid Diff.
Rate Spacers to receive uprights GH uprights Decking planks Blocks to receive curb wall Stringer beam bm bm bm bm bm 77 330 4,104 66 6,840 91 390 4,320 78 7,854 14 60 216 12 1,014 500 500 500 500 300 1.1 1.2 1.3 1.4 8.2 Total Amount $’000 7,000 30,000 108,000 6,000 304,200 455,200 178 Region’s Response: The Head of Budget Agency indicated that according to the clause in the contract, a 50% mobilisation advance was paid for which the requisite bond was received, instead of that, which was specified in the Tender Document.
In addition, the overpayments would be investigated and necessary action taken to recover same.
Recommendation: The Audit Office recommends that the Regional Administration (i) comply with the specific conditions as laid down in the contract document for payment of the contract sum; (ii) ensure that only amounts expended are recorded as expenditure on its Appropriation Accounts and any unutilised sum is refunded to the Consolidated Fund and re- budgeted for as necessary; (iii) institute measures for proper inspection of projects before payment is made in order to avoid overpayments and take the necessary disciplinary action against any Officer who certify payment without verification of works; and (iv) recover the amount overpaid to the contractor.
(2007/312) Subhead 12036 – Buildings (Education) 478.

The sum of $22M was voted for the construction of (i) Secondary School at № 8 Village; (ii) fences at Calcutta and Champagne Primary Schools; and (iii) extension of Airy Hall Nursery School.
The entire sum was expended and an examination of the related documents and payments revealed that: (i) (ii) The contract for the construction of Secondary School at № 8 Village was awarded by the National Procurement and Tender Administration Board to the fourth lowest bidder in the sum of $19.413M on the grounds that the total points scored by the other lower bidders by the Evaluation Committee of the NPTAB were lower than that gained by the bidder who was awarded the contract; The contractor was paid a mobilization advance of $9.707M, which represents 50% of the contract sum for which no approval was seen and which was not in keeping with paragraph GCC 51.1, Section VI, Special Conditions of Contract of the Tender Document and the recommendations of the Evaluation Committee of the NPTAB, where 15% and 5% were specified, respectively; (iii) Amounts totalling $18.938M were paid to the contractor as at 31 December 2007, however, included in this sum is an amount of $9.231M drawn in favour of the contractor vide cheque № 03-706085 dated 31 December 2007, which was kept at the Sub-Treasury and subsequently paid to the contractor on 16 October 2008 after being updated on 29 July 2008.
As a result of the foregoing, the Appropriation Account would have been overstated by $9.231M; (iv) A certificate of inspection and valuation of works completed by the Engineer to warrant the above-mentioned payment was not prepared at the time the cheque was drawn at 31 December 2007; and 179 (v) A physical verification of the works revealed that approximately 79% of the works were completed as at February 2009 and that overpayments totalling $4.031M were made to the contractor as shown below: Item Description Unit Qty.
Paid Diff.
Rate Floor and curb 2” x 6” plate Horizontal tiles Roof sheeting Foam strips Floor joist Wood flooring Block work Plaster walls 7.4 10.1 10.4 10.8 10.10 11.1 11.3 11.5 11.6 Total cy bm bm sy lf bm sf sy sy Amount $ 621,000 69,300 81,375 1,769,040 76,800 226,125 868,800 176,000 143,000 4,031,440 Region’s Response: The Head of Budget Agency explained that a mobilisation bond was received as surety for the 50% mobilisation advance.
In addition, the overpayments would be investigated and necessary action taken to recover same.
The Audit Office recommends that the Regional Administration: (i) Recommendation: comply with the specific conditions as laid down in the contract document for payment of the contract sum; (ii) ensure that only amounts expended are recorded as expenditure on its Appropriation Accounts and any unutilised sum is refunded to the Consolidated Fund and re- budgeted for as necessary; (iii) institute measures for proper inspection of projects before payment is made in order to avoid overpayments and take necessary disciplinary action against any Officer who certify payment without verification of works; and (iv) recover the amount overpaid to the contractor.
(2007/313) Subhead 12037 – Buildings (Health) 479.

The sum of $18M was voted for the (a) rehabilitation of Doctors’ quarters at Fort Wellington; (b) upgrading of Rosignol Health Centre; and (c) replacement of the Fort Wellington Hospital floor.

A change in programme was granted to accommodate the upgrading of the Mahaicony Diagnostic Centre instead of the upgrading of the Rosignol Health Centre.

As at 31 December, amounts totalling $17.988M were expended on these works.

480.
480.

The contract for the replacement of the Fort Wellington Hospital floor was awarded in the sum of $8.680M, however, the basis of award could not be determined since the relevant Regional Tender Board Minutes were not presented for audit examination.

As at 31 December 2007, amounts totalling $8.466M were paid to the contractor.

The works were physically verified as having been completed and overpayments totalling $327,600 were made to the contractor as shown below: 180 Item Description Unit Qty.

Qty.
Qty.

paid Diff.

Rate Amount $ 2.1 2.2 Hollow block wall Plaster walls s.y s.y 260 521 350 705 90 184 1,800 900 162,000 165,600 Total 327,600 Region’s Response: The Head of Budget Agency indicated that the overpayments would be investigated and action taken to recover same from the contractor.
Recommendations: The Audit Office recommends the Regional Administration investigate these overpayments and make every effort to recover the sum overpaid from the contractor who undertook the work and institute appropriate measures to avoid any recurrences.

(2007/314) that Subhead 12081 – Buildings (Administration) 481.

The sum of $9M was voted for the construction of Office Building at Fort Wellington.
The contract for this construction was awarded to the third lowest bidder in the sum of $8.650M on the grounds that the first and second lowest bidders were not pre-qualified.

As at 31 December, 2007 amounts totalling $8.999M were paid to the contractor, resulting in an overpayment of $349,254 on the contract sum, for which no approval was seen.

Region’s Response: The Head of Budget Agency indicated that immediate action will be taken to have the overpayment recovered.
Recommendation: The Audit Office recommends that the Regional Administration take immediate action to recover this overpayment and put measures in place to avoid a recurrence.

(2007/315) Subhead 13009 – Drainage and Irrigation 482.

The sum of $45M was allocated for the construction of (a) RC Sluice at Bellamy Canal – Cottage; (b) culvert at Zeeland and Industry Canal intersection; and (b) installation of tubes at Mahaicony River.
Amounts totalling $44.970M were expended and it was noted that the contracts for the construction of RC sluices at Bellamy Canal and West Mahaicony River flood embankment were awarded to the most competitive and the fourth lowest of 8 bidders in the sums of $8.241M and $7.584M, respectively, on the grounds that the third lowest was not pre- qualified, and no reason was stated why the lowest and second lowest were not considered.
As at 31 December 2007, the works were completed and amounts totalling $8.910M and $8.006M, respectively, were paid to the contractors resulting in overpayments of $669,000 and $422,000 on the contract sums, for which no approval was seen.

Region’s Response: The Head of Budget Agency indicated that action will be taken to have the overpayments recovered.
181 The Audit Office recommends that the Regional Administration take Recommendation: immediate action to recover these overpayments and put measures in place to avoid a recurrence.

(2007/316) Subhead 14008 – Roads 483.

The sum of $40.8M was voted for the rehabilitation of roads in areas such as Sheildstown, Blairmont, De Edward, Bush Lot, Hopetown, Chester, Lovely Lass and Novar.
As at 31 December 2007, amounts totalling $40.049M were expended and a physical verification revealed overpayments of $847,000, $472,800, $286,800 and $102,400 on the contracts for the upgrading of St. John Street – Hopetown, First Cross Street – Bush Lot, Bennet Dam – East Rosignol and First Cross Street – West Rosignol, respectively.
These contracts were awarded in the sums of $5.355M, $6.428M, $6.217M and $1.851M and amounts totalling $5.350M, $4.568M, $6.206M, and $1.454M, respectively, were paid to the contractors.

Region’s Response: The Head of Budget Agency indicated that the overpayments would be investigated and action taken to recover same from the contractors.
The Audit Office recommends that the Regional Administration take Recommendation: immediate action to recover these overpayments and put measures in place to avoid a recurrence.

(2007/317) Subhead 17013 – Land Development 484.

The sum of $12M was voted for the rehabilitation and construction of drains at Zorgenhoop Housing Scheme-Blairmont, the construction of First Cross Street at Experiment Housing Scheme and the construction of Farm Dam Entrance Street at Mahaicony.
As at 31 December 2007, amounts totalling $11.704M were expended and it was noted that the contract for the construction of First Cross Street, Experiment Scheme Housing was awarded to the most competitive bidder in the sum of $5.047M.

The works on this contract were completed and amounts totalling $5.108M were paid to the contractor resulting in an overpayment of $61,000 on the contract sum, for which no approval was seen.
In addition, the basis of award for the contract for the construction of Farm Dam Entrance Street at Mahaicony, which was awarded in the sum of $5.350M, could not be determined since the relevant Regional Tender Board Minutes were not presented for audit examination.
Region’s Response: The Head of Budget Agency indicated that immediate action will be taken to have Tender Board minutes available for inspection and also to have deliberations from members of the Tender Board included to indicate reason/s for any contract not being awarded to the lowest evaluated bidder.

In addition, arrangements will be put in place to recover the overpayment.
Recommendation: The Audit Office recommends that the Regional Administration take immediate action to recover this overpayment and put measures in place to avoid a recurrence and locate and present the Tender Board minutes for audit examination.

(2007/318) 182 General 485.

An examination of the Tender Board minutes for the various contracts awarded by the Region revealed that in a number of cases the minutes were deficient.
More specifically, the Tender Board minutes did not state the reason for the award of contracts to other bidders other than the lowest bidder.
For example, the contracts for the construction of Bennet Dam – East Rosignol, upgrading of Gulf City Street – Novar Mahaicony and Waheed Street – De Edward, rehabilitation of Belladrum Secondary School, № 5 Village Nursery School and Bush Lot Health Centre, rehabilitation of the sanitary facilities and painting of Novar Primary School, and the maintenance of Burma Branch road were all awarded to the second lowest bidders, while the contracts for the rehabilitation of streets within South Woodley Park, construction of RC drainage regulator at Perth Perseverance and upgrading of First Cross Street, Chester were awarded to the third lowest bidder, and the contract for the rehabilitation of culvert at Mackenzie and Mohan Streets was awarded to the fourth lowest bidder.
All of these awards were made without any reasons stated in the Tender Board minutes why the lowest bidders were not considered.

Region’s Response: The Head of Budget Agency acknowledged this finding and indicated that corrective measures will be immediately instituted for the minutes of Tender Board meetings to include details of the awarding of contracts to bidders other than the lowest evaluated tenders.
Recommendation: The Audit Office recommends that the Regional Administration urgently address this issue to ensure that the Tender Board minutes document fully the deliberations on every contract and their subsequent awards.

(2007/319) HEAD 76 & DIVISION 536 REGION 6 – EAST BERBICE/CORENTYNE Current Expenditure Prior year matters, which have not been resolved 486.
The Region has not been able to reconcile the old main bank account № 3070, which became non-operational, and was overdrawn by $1.058M as at 31 December 2005, due to the absence of all relevant records.

Evidence was seen that letters were written to the Finance Secretary to close this account, however, as at 31 December 2007, the account has still not been closed.

Region’s Response: The Head of Budget Agency indicated that the Minister of Finance was written to requesting that the account be closed.
Recommendation: with the Minister of Finance to close this account.

(2007/320) The Audit Office recommends that the Regional Administration follow up 183 487.

The Personnel Section continued to forward pay changes directives in respect of resignations, transfers, dismissals and retirement to the Regional Accounting Unit in an untimely manner.
As a result, employees were overpaid salaries totalling $1.559M and $2.435M, which were not refunded and $3.511M and $1.614M were paid over as deductions to the various agencies which were not recovered for the years 2005 and 2006 respectively.

Similarly in 2007, deductions paid over to the various agencies in respect of unclaimed salaries refunded amounted to $1.673M.

This was also not recovered.


Region’s Response: The Head of Budget Agency indicated that the Guyana Revenue Authority and the National Insurance Scheme were written to on the overpayments.

The GRA requested the Regional Administration prepare and submit a schedule of names and overpayments and this has been done for the period September 2008 to February 2009, while the NIS has requested claims be submitted for processing.
The Audit Office recommends that the Regional Administration prepare Recommendation: and submit the schedule requested by GRA for periods prior to September 2008 in order to recover the overpayments made in prior periods.

In addition, the Regional Administration should continue to pursue recovery from the NIS by submitting all outstanding claims for recovery.

(2007/321) 488.
(2007/321) 488.

Measures were not implemented by the Regional Administration to ensure that cheque orders are carefully monitored and cleared within the stipulated time-frame through the submission of bills, receipts and other supporting documents.

Cheque orders valued $112.530M relating to the years 1998 – 2005 have still not been cleared, while 145 cheque orders valued at $6.664M remained outstanding in respect of the year 2006.
As at February 2009, 106 cheque orders valued at $160.539M for the year 2007, remained outstanding.

Region’s Response: The Head of Budget Agency acknowledged this lapse and has indicated that all efforts are being made to locate these cheque orders and have them cleared and presented for audit examination.

With respect to cheque orders for 2007, 20 valued at $123.842M are currently with the Audit Office to facilitate an investigation.
Recommendation: the Regional Administration make every effort to locate the outstanding cheque orders and have them presented for audit.

(2007/322) The Audit Office once again recommends that 489.

A record to account for all vehicles, plant and equipment owned and controlled by the Regional Administration has still not been implemented.

During 2006, of the 44 serviceable vehicles and equipment for which log books were required to be maintained, 31 were not presented.
Similarly, in 2007, log books for 24 vehicles and equipment were not presented, while there was partial submission of 23 log books.

An examination of the log books presented revealed that they were not properly maintained, in that the Internal Stores Requisitions numbers and the quantity of fuel issued were not recorded and there was no evidence of supervisory checks in most cases.
Further, an examination of a sample of 4 months Internal Stores Requisitions, revealed that 80 gallons of dieseline could not be accounted for at the Borlam drainage pump.

184 Region’s Response: The Head of Budget Agency indicated that the systems in place are being upgraded to avoid the re-occurrence of this situation.
Recommendation: The Audit Office recommends that the Regional Administration make every effort to have these log books located and presented for audit and institute measures to ensure that log books are properly written up at all times.

(2007/323) The Regional Administration has still not recovered the amounts of $202,400 overpaid to 490. a contractor during 2006 for the rehabilitation of Johanna Primary School Bridge.
Region’s Response: The Head of Budget Agency indicated that he had written the contractor requesting a refund of the amount overpaid.

In addition, sanctions are being taken against the Officer who verified the works and certify same for payment.

Recommendation: with the contractor to recover the amount overpaid.

(2007/324) The Audit Office recommends that the Regional Administration follow up Current year matters, with recommendations for improvement in the existing system 491.
Amounts totaling $138.599M were expended on fuel and lubricants.

The fuel and lubricants purchased were stored mainly in storage tanks at Whim Stores, Manarabisi and Black Bush Polder pump stations.

Fuel and lubricants were purchased in litres from the Guyana Oil Company and were converted and recorded in gallons at the Whim Stores and the 2 pump stations.

Of the amount expended, $123.842M was expended, using the cheque order system.

As at April 2009, these cheque orders were still outstanding.
However, bills, receipts and invoices valued $102.286M were seen as acknowledging these payments.

The bills, receipts and invoices in respect of the remaining payments of $21.556M as shown below were not presented for audit examination: Date Cheque № 2007-12-19 2007-07-03 2007-09-14 2007-07-03 Total 03-697862 03-636191 03-661921 03-636192 Amount $’000 20,115 1,174 173 94 21,556 185 492.
The Fuel and lubricants purchased by the Regional Administration were delivered to the above-mentioned locations and acknowledged as having been received.

These bills, receipts and invoices presented were examined and traced to the stock ledgers at Whim Stores and to the stock records at the Black Bush Polder and Manarabisi pump stations.
However, investigations revealed that the fuel and lubricants recorded as having been received at the locations were often less than what was stated on the invoice as actually delivered by the supplier.

As a result, fuel and lubricants in respect of 2007 and 2008 valued at $24.935M could not be accounted for as shown below.

Further, an examination of Black Bush Polder pump station log book revealed that 51 gallons of dieseline were used for the washing of the pump radiators.
The amount of fuel used for the purpose stated was considered to be too excessive and should be carefully monitored in the future.
Fuel & Lubricants Dieselene Grease № 50 oil № 90 oil № 68 oil- Hyspin Gasolene Outboard Plus № 15W – 40 oil Brake Fluid № 20W – 50 oil Total (2007) Amount $’000 (2008) Amount $’000 10,910 757 344 391 156 106 119 19 38 - 12,840 10,393 - 210 400 679 197 93 - - 123 12,095 Total $’000 21,303 757 554 791 835 303 212 19 38 123 24,935 Region’s Response: The Head of Budget Agency indicated that an investigation would be carried out into the fuel that cannot be accounted for.
Recommendation: the Police to investigate this matter due to the seriousness of this situation.

(2007/325) The Audit Office recommends that the Regional Administration inform 493.

The Region Administration operates 6 Stores.

However, it was still to adhere fully to the requirements of the Stores Regulations in that stores ledgers were not being maintained at the Regional Accounting Unit to provide for an independent check on the bin cards kept by the storekeepers.
There were numerous discrepancies in the receipt and issues of stores.

In addition, it was noted that adequate storage space was not available at the New Amsterdam Hospital, Whim and Education stores contrary to requirements of the Stores Regulations.

In addition, despite the fact that stock ledgers were implemented at the New Amsterdam Hardware Store, these were not updated.
Further, the situation with regards to the large quantities of stock donated by the Japanese remained the same, in that there were no supporting records, neither were they brought to account in the stock ledgers.

As a result physical verification of items could not be carried out 186 Region’s Response: The Head of Budget Agency indicated that action is being taken to regularise the situation with regard to the Stores.
Recommendations: The Audit Office recommends that the Regional Administration ensure that there is strict compliance with the Stores Regulations.

(2007/326) Prior year matters, which have not been resolved Capital Expenditure 494.

The Regional administration has still not recovered overpayments totalling $5.194M made to contractors as shown below: Year Description Extension of Berbice Educational Institute Rehabilitation of № 68 Village Prim.
School Rehabilitation of Moleson Creek № 3 Bridge 2005 2005 2006 Total Amount $’000 869 2,175 2,150 5,194 Region’s Response: The Head of Budget Agency indicated that sanctions have been taken against the officers who verified the works and recommended payments.

Recommendations: The Audit Office recommends that the Regional Administration ensure that it recovers the overpayments made and put systems in place to avoid a recurrence.
(2007/327) Current year matters, with recommendations for improvement in the existing system Subhead 11007 – Bridges 495.

The sum of $16M was voted for the rehabilitation of community bridges at Plegt-Anker, Topo/Guava Bush and Fyrish and the construction of footpath bridges at Black Bush Polder and № 52/74 areas.
The full amount was expended and it was noted that the contracts for the construction of 2 bridges at Topo/Guava Bush were awarded to the most competitive bidders in the sums of $1.637M and $1.492M.

As at 31 December 2007, the works were completed and amounts totalling $1.706M and $759,900 were paid to the contractors resulting in an overpayment of $69,000 on one of the contract sums for which no approval was seen.
Region’s Response: The Head of Budget Agency indicated that the contractors have been notified about the overpayments but no refunds have been received to date.

The Audit Office recommends that the Regional Administration take Recommendation: immediate action to recover this overpayment and put measures in place to avoid a recurrence.

(2007/328) 187 Subhead 12081– Buildings (Administration) 496.
The sum of $6M was voted for the rehabilitation of District Development Officer’s quarters at Orealla and guest house at Mibicuri.

The full amount was expended on these works and it was noted that the contract for the rehabilitation of the District Development Officer quarters at Orealla was awarded to the more competitive of 2 bidders at his tendered price of $4.148M.
As at 31 December 2007, the works were completed and amounts totalling $4.491M were paid to the contractor resulting in an overpayment of $343,000 on the contract sums for which no approval was seen.

Region’s Response: The Head of Budget Agency indicated that the contractors have been notified about the overpayments but no refunds have been received to date.
Recommendation: The Audit Office recommends that the Regional Administration take immediate action to recover this overpayment and put measures in place to avoid a recurrence.

(2007/329) Subhead 13010 – Drainage & Irrigation 497.

The sum of $80M was voted for the rehabilitation and excavation of drainage and irrigation canals in areas such as Whim, Eversham, Yakusari, Lancaster and Nos.

35, 62 and 66 Villages.

As at 31 December 2007, the full amount was expended.
Included in this amount was the purchase of a low-bed and hauler.

The contract for the purchase of the low-bed and hauler was awarded in the sum of $11.7M by the National Procurement and Tender Administration Board to the lower of 2 bidders.

The purchase of the low-bed and hauler was the subject of a special investigation for which a report was issued on 14 November 2008.
The following observations were among those highlighted in the report issued: (i) (ii) the equipment purchased were the “Technical Specifications” required that the equipment be “new, unused, and of the most recent or current models”; re-conditioned, whereas the supplier was paid in full on 30 October 2007 prior to the completion of the transaction, contrary to the specifications of the tender documents which stated that, 10% be paid within 30 days of the signing of the “Agreement of Sale,” 80% on the receipt of goods and the remaining 10% within 30 days of an acceptance certificate.
It was noted that the Agreement of Sale was signed on 08 November 2007 by both parties; and (iii) physical inspection of the low-bed and hauler revealed that the chassis numbers differed from that stated in the Agreement of Sale and the copies of Certificates of Registration provided.

Also the equipment were found to be in a deteriorated condition.
188 Region’s Response: The Head of Budget Agency explained that approval was granted by the National Procurement and Tender Administration Board for the purchase of the re-conditioned low-bed and hauler.
Recommendations: The Audit Office recommends that the Regional Administration take immediate steps to recover with interest the entire sum of $11.700M and that disciplinary action be taken against those responsible for the breaches of procedures and rules, which resulted in the full payment to the supplier in breach of the contract agreement.

(2007/330) Subhead 14010 – Roads 498.


The sum of $46M was voted for the rehabilitation of roads at locations such as Edinburgh, Fyrish, Ankerville, Port Mourant, Whim, Black Bush Polder, Molsen Creek and Orealla.

As at 31 December 2007, the full amount was expended.
However it was noted that 2 contracts, valued at $8.912M and $6.690M, were awarded to the same contractor, who was the second and sole bidder respectively, for (i) rehabilitation and (ii) extension of Fyrish Sideline Dam with DBST from Main Road to Wire Dam, on the grounds that the lowest bidder was only recently pre-qualified.

It would appear that the contracts were deliberately split in order to avoid being adjudicated by the National Procurement and Tender Administration Board.
Nevertheless, as at 31 December 2007, the works were completed and amounts totalling $14.932M were paid to the contractor.

Region’s Response: The Head of Budget Agency indicated that during the execution of the first contract, it was realized that additional works needed to be done.

Recommendation: scope of works to be undertaken before contracts are awarded.

(2007/331) The Audit Office recommends that careful consideration be given to the Subhead 24020 – Land Transport 499.
The sum of $8.5M was voted for the purchase of vehicle and motorcycles for Health Department and vehicle for Education Department.

Amounts totalling $8.5M were expended on the purchase of 1 Toyota Hilux for the RDC and 1 Canter truck and 2 motorcycles for the Health Department.

These items were physically verified as having been received but were not brought to account in the stores records.
Region’s Response: The Head of Budget Agency has indicated that corrective action is being taken to have the items recorded in the stores records.

Recommendation: The Audit Office recommends that the Regional Administration comply with the Stores Regulations as it relates to the recording of items in the stock records.

(2007/332) 189 Subhead 25042 – Furniture and Equipment (Administration) 500.

The sum of $1.3M was voted for the purchase of computers, chairs, filing cabinets and fans.
The full amount was expended on the purchase of 5 filing cabinets, 12 chairs and computers for the RDC Office, 1 filing cabinet, 3 chairs and 15 stand fans for the Admin Office and other miscellaneous purchases.

These items were physically verified as having been received but were not brought to account in the stores records.

Region’s Response: The Head of Budget Agency has indicated that corrective action is being taken to have the items recorded in the stores records.
The Audit Office recommends that the Regional Administration comply Recommendation: with the Stores Regulations as it relates to the recording of items in the stock records.

(2007/333) General 501.

An examination of the various contracts awarded by the Region revealed that in a number of cases the contract sums significantly exceeded the Engineer’s Estimate.
More specifically, the contract sums in respect of the construction of foot path bridges at Johanna South and Johanna North, Black Bush Polder executed under the subhead 11007 – Bridges, exceeded the Engineer’s Estimate by 39% and 31% respectively, the contract sums for the construction and backfilling of revetment at Manarbisi North Siphons and the construction of a timber bridge at Plegtanker executed under subhead 13010 – Drainage & Irrigation, exceeded the Engineer’s Estimates by 112.4% and 46.94% respectively, the contract sum for the rehabilitation of Babu John Access Road, executed under subhead 14010 – Roads, exceeded the Engineer’s Estimates by 69.77% and the contract sums for the rehabilitation of West Canefield Road, Ulverston Middle Walk Dam and Ankerville Middle Walk Dam executed under subhead 19014 – Land Development, exceeded the Engineer’s Estimates by 23.22%, 51.58% and 25.12% respectively.
Region’s Response: The Head of Budget Agency acknowledge this finding and explained that awards were made based on the recommendations of the Evaluation Committee to the Regional Tender Board.

Recommendation: The Audit Office recommends that the Regional Administration urgently address this issue to ensure that the Engineer’s Estimates are as accurate as possible so that it can be used as a guide in the award of contacts.
(2007/334) 190 AGENCY 77 & DIVISION 537 REGION 7 – CUYUNI/MAZARUNI Current Expenditure Prior year matters, which have not been resolved 502.

Appropriate measures should continue to be taken by the Regional Administration to avoid overpayments of related deductions to various agencies.

During 2006, related deductions in respect of net salaries totalling $1.182M have not been recovered.
Similarly, during 2007 related deductions in respect of net salaries totalling $2.587M have also not been recovered from the various agencies.

It is important to note that failure to recover deductions would result in overpayment and a corresponding overstatement of the Appropriation Accounts.

Region’s Response: The Head of Budget Agency indicated that the various agencies were written to in order to recover the overpayment but no response was received from them.
Recommendation: efforts to recover the overpayments.

(2007/335) The Audit Office recommends that the Regional Administration renew its 503.

Investigations were conducted by the Regional Administration into the discrepancies relating to losses of fuel and lubricants.

Corrective measures have since been implemented to avoid a recurrence and it was noted that Cabinet approval was obtained for the writing off of $1.878M of fuel and lubricants recorded as losses for the period 1998 to 2000.
However, as at 31 December 2007, there were shortages in the stock of fuel and lubricants with a current market value of $925,000 and $472,829 respectively for the years 2005 to 2007 yet to be written off.

Region’s Response: The Head of Budget Agency has indicated that the Finance Secretary was written to in order to facilitate the writing off of the loss of fuel.

Recommendation: this matter with the Finance Secretary in order to bring closure to this issue.
(2007/336) The Audit Office recommends that the Regional Administration follow up 504.

The Regional Administration had submitted its final accounts in support of the works undertaken on the contract for the construction of a box culvert at Byderabo.

However, at the time of the audit in April 2009, the Regional Administration was unable to recover an overpayment of $311,929 made to the contractor, despite his agreement to refund the overpaid sum.
Region’s Response: The Head of Budget Agency explained that the contractor has indicated his willingness to repay the amount but has not done so.

Recommendation: efforts to recover the overpayment from the contractor.

(2007/337) The Audit Office recommends that the Regional Administration renew its 191 505.

The Regional Administration maintained a master inventory.
However, pertinent information such as the date of acquisition, assets numbers, location and condition of the assets whether serviceable or unserviceable were not recorded in the register.

As a result, it was difficult to trace assets purchased in the year under review to the inventory.

At the time of the audit in April 2009, not all the assets have been marked to identify them as property of the Government.
Region’s Response: The Head of Budget Agency indicated that corrective action will be taken to have the master inventory updated with all pertinent information and every effort will also be made to have the assets marked to identify them as property of the Government.

Recommendation: that these measures are implemented promptly.

(2007/338) The Audit Office recommends that the Regional Administration ensures 506.
An audit inspection carried out at the Regional Stores revealed that the Regional Administration has taken measures to have all obsolete items disposed of accordingly.

However, at the time of the audit in April 2009 no disposal was done.

Region’s Response: The Head of Budget Agency has explained that the Board of Survey in the Region is currently looking into this matter and the disposal of obsolete items would commence shortly.

Recommendation: additional efforts to have these items disposed of.
(2007/339) The Audit Office recommends that the Regional Administration make 507.

During 2006, amounts totalling $13.659M were expended on 6 contracts.

Physical inspection revealed several overpayments totalling $1.670M.

However, at the time of the audit in April 2009, overpayments to contractors in the sum of $1.540M in relation to 5 contracts were not recovered by the Administration.
Region’s Response: The Head of Budget Agency has indicated that the contractors were written to but no response was received from them.

Recommendation: efforts to recover the overpayments.

(2007/340) The Audit Office recommends that the Regional Administration renew its Current year matters, with recommendations for improvement in the existing system 508.

Amounts totalling $50.498M were expended on Transport, Travel and Postage.
Of this amount, the sum of $4.911M was spent on vehicle spares and maintenance.

However, a register to record the maintenance cost of each vehicle was not maintained during the period under review.

As a result, it could not be determined whether it was economical to maintain the vehicles.

Region’s Response: The Head of Budget Agency has acknowledged the findings and has promised to have this register introduced without delay.

192 Recommendation: this record earliest.


(2007/341) The Audit Office recommends that the Regional Administration introduce 509.

Amounts totalling $25.372M were expended on Utility Charges for the year under review.

However, an audit examination of the Water Charges register revealed a difference of $718,000 between the total amounts recorded as paid in the register and those in the Appropriation Accounts.

Also there was no evidence to show that supervisory checks were carried out on this record.
Region’s Response: The Head of Budget Agency has acknowledged the findings and has promised to investigate the difference and institute proper supervisory checks.

Recommendation: The Audit Office recommends that the Regional Administration carry out reconciliation between the amounts stated in the Water Charges register and that stated in the Appropriation Accounts.

(2007/342) Prior year matters, which have not been resolved Capital Expenditure 510.
The Regional Administration has still not recovered overpayments of $419,968 made to the contractors in relation to the construction of the road to Agatash Village.

Region’s Response: The Head of Budget Agency has indicated that the contractor is willing to make restitution but is not in agreement with the overpayment claimed.

Recommendation: The Audit Office recommends that the Regional Administration review the overpayment with the contractor and make every effort to recover the amount overpaid.
(2007/343) AGENCY 78 & DIVISION 538 REGION 8 – POTARO/SIPARUNI Current Expenditure Prior year matters, which have not been resolved 511.

The Regional Administration has still not investigated the un-reconciled items occurring in the salaries account № 3134.

As a result, irregularities may have been perpetrated without detection.

Further, this account was only reconciled to June 2008.
Region’s Response: The Head of Budget Agency indicated that an Accounts Clerk who has expertise in dealing with bank reconciliations and other related financial records has been transferred to the Region in March 2009 and has since been assigned to pursue the issue of bringing the reconciliations up to date.

In addition, the un-reconciled items will be determined and in instances where there are un-presented cheques these will be re-written to the cash book.
193 The Audit Office recommends that the Regional Administration ensures Recommendation: that the assigned officer brings the bank reconciliation up to date and all stale-dated cheques are re-written to the cash book.

(2007/344) 512.

The Regional Administration is yet to recover deductions paid to various agencies in respect of unclaimed net salaries totalling $515,888 and $608,612 for the years 2005 and 2006 respectively.
Similarly, in 2007 the related deductions in respect of net salaries totalling $1.321M which were refunded to the Sub-Treasury as unclaimed net salaries were not recovered.

It should be emphasised that the failure to recover deductions would result in overpayments to the various agencies and a corresponding overstatement of the Appropriation Accounts.
Region’s Response: The Head of Budget Agency indicated that the agencies were written to in respect of the amounts paid over but no favourable responses have been received to date.

However, efforts are continuing in this regard and letters are being forwarded through the Permanent Secretary – Ministry of Local Government, to recover the overpayments made for the respective years.
Recommendation: The Audit Office recommends that the Regional Administration follow up this issue with the agencies and Ministry of Local Government to recover the deductions.

(2007/345) 513.

The Regional Administration has made noticeable improvements with respect to the clearing of cheque orders.

It was noted that all cheque orders from previous years were cleared, while only 41 valued $6.147M remained outstanding for the year 2007.
Region’s Response: The Head of Budget Agency indicated that efforts are being made to have these cheque orders cleared by assigning the Clerks in the Regional Accounting Unit to locate the whereabouts of the cheque orders not submitted for clearance from the various programmes in the Region.
Recommendation: The Audit Office recommends that the Regional Administration ensures that all outstanding cheque orders are located and cleared, and measures are instituted for cheque orders to be cleared within the stipulated time frame.

(2007/346) 514.

The duration on several contract agreements was still not being inserted by the Regional Administration on contracts awarded.

In addition, the liquidated damages and penalties clauses were not being utilised.
As a result, penalties could not have been applied to defaulting contractors.

Region’s Response: The Head of Budget Agency achnowledged this finding and indicated that measures have already been implemented to have the required information and clauses inserted on the contract document.

The clauses are also being utilised to penalise defaulting contractors.

Recommendation: that the systems put in place are functioning effectively at all times.
(2007/347) The Audit Office recommends that the Regional Administration ensure 194 Current year matters, with recommendations for improvement in the existing system 515.

An examination of the master and sectional inventories indicated that they were not updated during the year audited.

However, at the time of the audit in April 2009, the inventories were in the process of being updated.
Region’s Response: The Head of Budget Agency indicated that corrective measures have been implemented and the master and sectional inventories have since been updated.

Recommendation: make every effort to have these inventories updated in a timely manner.

(2007/348) The Audit Office recommends that the Regional Administration in future Capital Expenditure Current year matters, with recommendations for improvement in the existing system Subhead 11008 – Bridges 516.
The sum of $14.5M was allocated for the construction of bridges at Kawa and Tumong, North Pakaraima.

As at 31 December 2007, amounts totalling $14.499M were expended.

The contract for the construction of the bridge at Kawa was awarded to the sole bidder in the sum of $6.636M.

As at 31 December 2007, the full contract sum was paid to the contractor.
A physical inspection of the works revealed that although 24 steel plates were paid for, none was actually found, resulting in an overpayment of $288,000 to the contractor.
Region’s Response: The Head of Budget Agency acknowledged this finding and indicated that the overpayment was as a result of the inability of the Regional Engineer to visit the project at the time of completion due to adverse weather conditions and, as such, had to rely on the Village Captain for the completed certification of the works so that payment could be made before the closing of the Government Accounts for 2007.
However, the contractor has since been written to in an effort to recover the sum overpaid.

Recommendation: necessary action to recover the amount overpaid.

(2007/349) The Audit Office recommends that the Regional Administration take the Subhead 12044 – Buildings (Education) 517.

The sum of $30M was allocated for (a) the construction of Teachers’ Quarters at Karisparu and Kamana, (b) the extension of Primary Schools at Kurukabaru and Monkey Mountain, and (c) the rehabilitation of Mahdia school fence.
As at 31 December 2007, amounts totalling $29.997M were expended.

518.

The contract for the extension of Monkey Mountain Primary School was awarded to the most competitive bidder in the sum of $5.918M.

As at 31 December 2007, the full contract sum was paid to the contractor.

A physical verification of the works revealed overpayments totalling $161,630 as shown below: 195 Item Description Unit Paid Actual Diff.
Excavate surface 6” deep Sand fill Sand fill Floor slab Damp proof membrane BRC fabric External block wall Internal block wall Plyboard ceiling Louvre windows Roof covering Rainwater gutter 1b d 2a f g i j k 3f g 4a 5a Total sy sy cy cy sy sy sy sy sy no.
sy lf Rate $ 600 300 800 8,000 130 700 1,000 2,500 1,000 4,500 1,650 100 Amount $ 6,600 3,300 4,800 24,000 1,430 7,700 29,000 32,500 11,000 18,000 23,100 200 161,630 Region’s Response: The Head of Budget Agency acknowledged this finding and indicated that the overpayment was as a result of the inability of the Regional Engineer to visit the project at the time of completion due to adverse weather conditions and, as such, had to rely on the Village Captain for the completed certification of the works so that payment could be made before the closing of the Government Accounts for 2007.
However, the contractor has since been written to in an effort to recover the sum overpaid.

Recommendation: necessary action to recover the amount overpaid.

(2007/350) The Audit Office recommends that the Regional Administration take the AGENCY 79 & DIVISION 539 REGION 9 – UPPER TAKATU/UPPER ESSEQUIBO Current Expenditure Prior year matters, which have not been resolved 519.
The Regional Administration is yet to recover deductions erroneously paid over to various agencies in respect of unclaimed net salaries totalling $3.684M, which were refunded to the Sub-Treasury.

Region’s Response: The Head of Budget Agency explained that a very rigid system has since been implemented to deal with pay changes in a timelier manner to avoid such occurrences and he has written to the various agencies for recovery of the amounts overpaid but there has been no response to date.
Recommendation: with the respective agencies to recover the amounts overpaid.

(2007/351) The Audit Office recommends that the Regional Administration follow up 196 520.

The Regional Administration has made noticeable improvements with respect to the clearing of cheque orders.

It was noted that all cheque orders from previous years were cleared, while only 17 cheque orders valued at $4.464M remained outstanding for the year 2007.
Region’s Response: The Head of Budget Agency explained that efforts are currently being made to have all outstanding cheque orders cleared.

Only 5 cheque orders are outstanding for 2007 to date.

Recommendation: the Regional Administration implement measures to ensure that all cheque orders are cleared within the stipulated time-frame.

(2007/352) The Audit Office recommends that 521.


Corrective measures were still not taken by the Regional Administration to ensure that log books are maintained for all vehicles and equipment owned and/or operated by the Region.

During 2007, a list of serviceable vehicles/equipment produced by the Region indicated that there were 10 vehicles, 7 motor cycles and 12 equipment owned and controlled by the Region.

However, no log books were produced for the period under review.
As a result, we were unable to determine whether effective control was exercised over the Region’s fleet.

Region’s Response: The Head of Budget Agency explained that log books were maintained for all vehicles, however, these were not located at the time of the audit.

Efforts are being made to locate these log books including those from the remote districts and present them for audit.

Recommendation: these log books and have them presented for audit examination.
(2007/353) The Audit Office recommends that renewed efforts be made to locate 522.

The records for the stock of fuel have still not been updated since discrepancies were observed between the physical checks and the recorded balances.
A physical check of the stock of fuel on 10 February 2009 revealed significant differences when compared with the records kept, as shown below: Description Unit Balance as per Stock Record Physical Balance Excess/ (Shortage) Transmission (red oil) Lube oil № 68 Lube oil № 40 Lube Oil № 50 Lube Oil № 90 Kerosene 2T Oil Still Oil Power Steering Fluid Ltrs Ltrs Ltrs Ltrs Ltrs Ltrs Ltrs Ltrs Bots 139 2,229 377 162 647 973 59 1 91 108 1934 210 243 744 277 12 14 116 (31) (295) (167) 81 97 (696) (47) 13 25 197 Region’s Response: The Head of Budget Agency explained that a comprehensive exercise was undertaken to post all outstanding Internal Stores Requisitions to the stock records and the fuel and lubricants ledgers have since been completed.
In addition, the conversion from imperial measurement to metric created some variances in the records.

Recommendation: The Audit Office recommends that the Regional Administration ensure that its stock records and physical balance of fuel and lubricants correspond and any differences identified are dealt with appropriately.

(2007/354) 523.

The Regional Administration had still not recovered items which were on loan to agencies and private individuals for the years l995 to 2006.
During 2006, an examination of the Central Stores Loan Register revealed several instances where items were inappropriately loaned to contractors and private individuals.

More specifically, it was noted that 40 sacks of cement and 4 - ½” plywood were loaned to contractors who have contracts with the Region, while 3 drums of dieseline` and 24 school desks were loaned to private individuals.
There was no evidence to indicate that steps were taken by the Administration to seek the advice of the Finance Secretary to write off the items.

Similarly, in 2007, an examination of the Central Stores Loans Register revealed 15 instances where items were loaned to public officers and contractors.
Region’s Response: The Head of Budget Agency explained that a comprehensive exercise had been undertaken to identify all items loaned to individuals and contractors and it was found that (i) most of the items loaned were returned but were not documented as such; (ii) some of the items, for example, cement and other building materials were used by the Region for emergency works but were incorrectly recorded as loan to contractors; and (iii) the school furniture were not loaned to any private individual but were deployed to the Amerindian Hostel for conducting National School Examinations and were signed for by the Headmaster and have since been returned.
The Board of Survey in the Region will vet the updated loan register and approach the Finance Secretary with their recommendations with a view to cull unrecoverable loans and pursue other options available to collect those that are considered recoverable.

Recommendation: The Audit Office recommends that the Regional Administration take stern action to recover the items or the value of the items for those considered recoverable.

(2007/355) 524.
(2007/355) 524.

The Region has made noticeable improvements in the utilisation of the funds of its Special Project Fund Account № 688-100-7 held at the Republic Bank for its Economic Venture.

During 2006, it was noted that contractors, a former Deputy Regional Executive Officer, Vice Chairman and members of the Regional Democratic Council, Guyana Police Force and Guyana Defence Force received personal and other advances totalling $9.713M.
However, as of 31 December 2007, this sum has been reduced to $7.541M accounting for 163 advances.

Of this amount, only 7 advances valued at $395,393 relates to the year 2007.
Region’s Response: The Head of Budget Agency has indicated that all Officers with outstanding advances were written to with a view of recovering the amounts advanced and the Region has implemented stringent measures to ensure that the Funds of the Regional Guest House are utilised in accordance with the circular issued by the Ministry of Local Government.
198 The Audit Office recommends that the Regional Administration renew its Recommendation: efforts to recover the advances outstanding and ensure that the Funds of its Economic Venture (Guest House) are appropriately utilised at all times.

(2007/356) 525.

The Salaries and Wages Bank Accounts №.

3125 and 3126 continued to reflect balances of $16.170M and $990,680, respectively, as at 31 December 2007.
It should be noted that it is a requirement for the cash book to reflect a ‘nil’ balance at the end of each month as a control mechanism for the payment of salaries.

In addition, the bank reconciliation statements were not prepared for either account.

Region’s Response: The Head of Budget Agency acknowledged this finding and indicated that the reconciliations have now been completed.

Recommendation: the reconciliation for these accounts for audit scrutiny.
(2007/357) The Audit Office recommends that the Regional Administration submit 526.

The Regional Administration had still not made adequate efforts to locate and present the supporting bills/receipts to substantiate the amounts expended vide 33 payment vouchers valued at $7.6M, while 67 payment vouchers valued at $7.370M were not presented for audit examination for the year under review.

As a result, it could not be determined whether values were received for monies expended.
Region’s Response: The Head of Budget Agency has indicated that the Sub – Treasury, which is the custodian of all vouchers has had their work impeded tremendously due to a shortage of staff, however, efforts are being made to locate these payment vouchers and the supporting documents.

Recommendation: The Audit Office recommends that the Regional Administration ensure that payment vouchers are properly secured and presented for audit examination when requested.
(2007/358) Current year matters, with recommendations for improvement in the existing system 527.

Amounts totalling $24.222M were expended under Maintenance of Infrastructure.
A physical verification of the works carried out revealed overpayments totalling $349,580 made to contractors as shown below: Description Rehabilitation of Moco Moco Bridge revetment Rehabilitation of Turner Bridge Construct chain link fence at Katoonarib Health Post Total Amount $ 204,800 74,860 69,920 349,580 199 Region’s Response: The Head of Budget Agency indicated that the contractors have requested a revisit of the works and have agreed to repay any overpayments found.
Recommendation: necessary action to recover the overpayments.

(2007/359) The Audit Office recommends that the Regional Administration take the 528.
The following works of a capital nature valued at $7.560M were done under current provision: Cont # Description Extension of Katoonarib Primary School Construction of small Kabanawau Bridge Construction of Walker’s Crossing pedestrian bridge Construct Yakatoo Bridge # 2 Construct Fence at Aishalton compound Construct Fence at Hiowa Primary School Construct Fence at Parikwaranau School Construct Fence at Aishalton Secondary School Construct Fence around Sand Creek Admin Compound 72/07 30/07 215/07 480/07 462/07 270/07 229/07 545/07 474/07 Totals Amount $’000 1,246 596 537 514 1,800 992 901 724 250 7,560 Region’s Response: The Head of Budget Agency acknowledged this finding and indicated that action would be taken to have all future works of this nature correctly budgeted for under capital works.
Recommendation: The Audit Office recommends that the Regional Administration carefully differentiate between its current and capital works and budget for and charge these expenditures appropriately.

(2007/360) 529.

The Region operated an Ordinary Imprest to meet petty miscellaneous expenditure.
However, an examination of the Imprest and related records/documents revealed that the Imprest Bank Account № 3127 reflected a balance of $807,622 as at 31 December 2007 and the account was not reconciled for the period under review.

In the absence of bank reconciliation statements it could not be easily determined whether this balance was correct.

Region’s Response: The Head of Budget Agency acknowledged this finding and indicated that the reconciliations are currently being done.
Recommendation: that this account is reconciled with the cash book promptly.

(2007/361) The Audit Office recommends that the Regional Administration ensure 200 530.

Stores Regulations require that bin cards be kept by the Storekeeper to record the receipts and issues of stores.

However, during the period under review, no bin cards were maintained by the Storekeeper.
In addition, the stores ledger maintained by the Regional Accounting Unit was not written up to date, in that Internal Stores Requisitions in respect of 2006 were not yet posted to the ledger.

Also, issues made from the Stores were incorrectly posted to the ledger and the balances shown were incorrect.
Region’s Response: The Head of Budget Agency acknowledged this finding and indicated that (i) the fuel and lubricant ledger has since been updated from 2006 to present; (ii) bin cards are being sourced for immediate implementation; and (iii) measures were implemented to have issues done in the mornings and daily postings to the ledger effected in the afternoon of the same day.

Recommendation: that it complies with the Stores Regulations in all respects.
(2007/362) The Audit Office recommends that the Regional Administration ensure Prior year matters, which have not been resolved Capital Expenditure 531.

The Regional Administration has still not taken action to recover several overpayments made during 2005.
These were (i) $4.241M on 3 Teachers’ Quarters and a Nursery School which was expended under subhead: Buildings – Education; (ii) $694,000 overpaid on the construction of Foot and Mouth building at Mickie Crossing, which was expended under subhead: Buildings – Agriculture; and (iii) $267,020 for the power extension at Tabatinga Community, which was expended under subhead: Power Extension.
Region’s Response: The Head of Budget Agency explained that all payments were analysed and recomputed to identify all overpayments and the contractors were written to in order to recover the amounts overpaid.

Recommendation: with the contractors to recover the overpayments.

(2007/363) The Audit Office recommends that the Regional Administration follow up 532.
Similarly in 2006, under subhead Buildings – Education, physical verifications of the works undertaken revealed overpayments totalling $1.854M for the construction of Wowetta and Arapaima Nursery and St. Ignatius Primary Schools, the Library and Resource Centre, Technical and Vocational Centres and the Hot Meal Building.

In addition, under subhead: Buildings – Health, physical inspection of the construction of the four-apartment staff quarters at Lethem revealed overpayments totalling $487,884.
There was no evidence that the Regional Administration had taken any action to recover the overpayments.

Region’s Response: The Head of Budget Agency explained that all payments were analysed and recomputed to identify all overpayments and the contractors were written to in order to recover the amounts overpaid.

201 Recommendation: with the contractors to recover the overpayments.
(2007/364) The Audit Office recommends that the Regional Administration follow up Current year matters, with recommendations for improvement in the existing system Subhead 11009 – Bridges 533.

The sum of $30.624M was allocated for the (a) payment of retention, (b) completion of bridge at Waradapao, and (c) construction of bridges at Awaruwaunau, Echilebar and Maruranau.
Amounts totalling $28.980M were expended on these works and it was noted that the contract for the construction of Waradapao Bridge was awarded by the National Procurement and Tender Administration Board (NPTAB) to the most competitive of 4 bidders in the sum of $16.371M during 2006.

There was an approved variation of $6M in 2007, giving a final project cost of $22.371M.

As at 31 December 2007, $21.373M was paid on this contract.
However, at the time of audit inspection in February 2009, the bridge had collapsed, making it inoperative.

Region’s Response: The Head of Budget Agency explained that the Regional Administration had written to the Company whose vehicle had caused the collapse of this bridge and they had promised to repair the section that was damaged.

In addition, Senior Government Engineers have made assessment of the damage and the Region is currently awaiting the findings.
Recommendation: with the Engineers for the assessment and the Company to repair the bridge.

(2007/365) The Audit Office recommends that the Regional Administration follow up Subhead 12047 – Buildings (Education) 534.
The sum of $50.119M was allocated for the (a) payment of retention, (b) completion of primary school at St. Ignatius, (c) construction of primary schools at Katoka and Sand Creek, (d) construction of teachers’ quarters at Katoka, Annai, Apoteri and Awaruwaunau, (e) construction of nursery school at Apoteri, (f) the construction of school kitchen at Crash Water, Massara and Woweta, and (g) extension of primary school at Achiwib.
Amounts totalling $47.412M were expended on these works and it was noted that 3 contracts valued at $14.630M were awarded for the construction of 2 Primary Schools at Sand Creek and Katoka and the extension of Achiwib Primary School to the most competitive bidders.

As at 31 December 2007, the full contract sums were paid to the contractors.
However, physical verifications of the works revealed overpayments totalling $253,610 made to the contractor in respect of the Achiwib Primary School as shown below: Description Roof sheeting Ridge Rafters Guttering Total Unit s.f b.m b.m l.f Am’t Paid Am’t Found 2,300 90 690 108 1,890 44 630 nil Diff.

Rate 410 46 60 108 435 170 170 530 Amount $ 178,350 7,820 10,200 57,240 253,610 202 Region’s Response: The Head of Budget Agency indicated that the contractor requested a revisit of the works.
Recommendations: The Audit Office recommends the Regional Administration investigate these overpayments and make every effort to recover the sum overpaid from the contractor who undertook the works and institute appropriate measures to avoid any recurrences.

(2007/366) that Subhead 12048 – Buildings (Health) 535.
The sum of $15.577M was allocated for the (a) payment of retention, (b) construction of nurse’s quarters at Karasabai, (c) construction of health hut at Wowetta, (d) construction of doctor’s quarters at Aishalton, and (e) extension of health post at Rupertee.

Amounts totalling $14.989M were expended and it was noted that the contract for the construction of Doctors’ quarters at Aishalton was awarded to the most competitive bidder in the sum of $3.941M.
As at 31 December 2007, the full contract sum was paid to the contractor.

However, a physical verification revealed that the works were completed and overpayments totalling $225,680 were made to the contractor for works not done as shown below: Description External walls Plaster walls Paint walls Total Unit Am’t Paid Am’t Found Diff.
Rate s.f s.f s.f 1,500 4,300 4,300 928 3,400 3,400 572 900 900 190 70 60 Amount $ 108,680 63,000 54,000 225,680 Region’s Response: The Head of Budget Agency indicated that the contractor requested a revisit to the site since he was not aware of any overpayment at the completion of the project.
Recommendations: The Audit Office recommends the Regional Administration investigate these overpayments and make every effort to recover the sum overpaid from the contractor who undertook the works and institute appropriate measures to avoid any recurrences.

(2007/367) that Subhead 14013 – Roads 536.

The sum of $25.500M was allocated for the (a) continuation of the road to Aishalton, (b) construction of DBST roads at Lethem and St.Ignatius, and (c) purchase of bitumen kettle.
Amounts totalling $25.539M were expended and it was noted that the RTB approved the purchase of one used asphalt kettle with sprayer and pump.

The kettle was verified as having been received and properly brought to account.

However, at the time of audit in February 2009 the kettle has never been used in road building works.
203 Region’s Response: The Head of Budget Agency explained that he had written to the Ministry of Public Works and Communication requesting some training and demonstration for the proper use of the kettle.

The Audit Office recommends that the Regional Administration follow up Recommendation: with the Ministry of Public Works and Communication to provide the necessary training required so that the kettle can be put to use.

(2007/368) Subhead 17014 – Agricultural Development 537.
The sum of $7.795M was provided for the (a) payment of retention, (b) completion of fish pond at Kwatamang, and (c) construction of drive-in dips at Saurab, Annai, Kurupukari, and International Crossing - Lethem.

Amounts totalling $5.930M were expended and it was noted that 2 contracts were awarded in the sums of $145,000 and $639,919 for the construction of fence and extension of fish pond at Kwatamang.

As at 31 December 2007, the full contract sums were paid to the contractors.
However, a physical verification of the works in February 2009 revealed that no works were done on the fish pond for the value of $639,919, resulting in an overpayment on the contract sum.

Region’s Response: The Head of Budget Agency indicated that the contractor has agreed to repay the balance of payment after the deduction of his mobilisation costs.
In addition, the Region has implemented measures to ensure that payments are now done for measured works or for works after they have been verified as completed.

Recommendation: The Audit Office recommends that the Regional Administration take immediate action to recover this overpayment and ensure that the measures implemented are employed at all times.

(2007/369) Subhead 26022 – Power Extension 538.


The sum of $10M was provided for the extension of electricity to St Ignatius, Tabatinga, Aishalton, Annai and Karasabai.

Amounts totalling $9.994M were expended on the purchase of primary/secondary aluminium conductors and 5 contracts for the power extensions at St Ignatius, Tabatinga, Aishalton, Annai and Karasabai.

The items purchased were verified as having been received and properly brought to account.
A physical verification revealed that electrical works done at Annai were not completed and that there was an overpayment of $220,000 made to the contractor in respect of the difference between the cost of the lantern post and the contract sum.

Region’s Response: The Head of Budget Agency indicated that the contractor was informed of the overpayment.
Recommendation: The Audit Office recommends that the Regional Administration take immediate action to recover this overpayment and put measures in place to avoid a recurrence.

(2007/370) 204 HEAD 80 & DIVISION 540 REGION 10 – UPPER DEMERARA/BERBICE Current Expenditure Prior year matters, which have not been resolved 539.

The Region has not been able to reconcile the old salaries bank account № 861, which became non-operational in June 1996, and was overdrawn by $5.466M as at 31 December 2005.
Region’s Response: The Head of Budget Agency indicated that the Regional Administration has been working with the Finance Secretary in order to close this account.

All final documents available were submitted and a request was made to the Finance Secretary to have this account closed, in keeping with the Cabinet Decision issued in 2004.

Recommendation: with the Finance Secretary in order to bring closure to this long outstanding matter.
(2007/371) The Audit Office recommends that the Regional Administration follow up 540.

The Regional Administration has recovered $30,000 from one officer who was overpaid in 2006.

However, amounts totalling $461,468 paid as net salaries to 6 employees, who were no longer on the job as at 31 December 2006, and the related deductions paid over to the various agencies for these employees have not yet been recovered.
This situation resulted from undue delays in making the necessary adjustments to the Administration’s payrolls when officers leave the employment as was evidenced by the fact that pay change directives were forwarded to the Accounting Unit on an average of two months after their effective dates.

Region’s Response: The Head of Budget Agency indicated that the Regional Administration is cognizant of the finding and measures have since been implemented to correct same.
In addition, collections of the outstanding monies are ongoing.

Recommendation: The Audit Office recommends that the Regional Administration renew its efforts to recover the sums overpaid and ensure that the systems put in place are functioning effectively at all times.

(2007/372) 541.

Systems were not put in place by the Regional Administration to ensure that the minutes of the Regional Tender Board are not deficient in reporting the events as they occurred.
During 2005 and 2006, it was noted that pertinent details, such as, compliance with statutory and other set requirements, reasons for not preferring lower bids and arguments of the Chairman and Members and/or submissions by advisors, which would have consequently led to awards of contracts or rejection of bids, were not recorded in the minutes, resulting in a complete picture of the events that led to the awards of contracts not being disclosed.

This situation continued in 2007.


Region’s Response: The Head of Budget Agency indicated that all relevant information was provided in different reports and documents.

However, in 2009, this practice has been corrected by placing all information into one minuted document.

205 Recommendation: that the minutes of the Tender Board contain all the relevant details.

(2007/373) The Audit Office recommends that the Regional Administration ensures 542.
The Regional Administration continued to grant variations, both positive and negative, on contracts awarded without approvals at the appropriate level of adjudication.

During 2005, 18 variations were granted on the related works but were not approved by the RTB.

In 2006, 4 variations were granted without the required approval.
Similarly, in 2007, there were 11 positive variations totalling $4.294M and 31 negative variations totalling $5.205M with respect to Maintenance of Buildings, 2 positive variations totalling $1.318M and 5 negative variations totalling $1.414M for the Maintenance of Roads and 3 positive variations totalling $776,454 and 6 negative variations totalling $960,637 with respect to Maintenance of Other Infrastructure.
Region’s Response: The Head of Budget Agency indicated that the variances stated are variance analysis of all items in the contract and not variation to the contract sum or structure.

Hence, the Administration had no need to revisit the Tender Board for approval since the rates for the items were already approved.

Recommendation: The Audit Office recommends that the Regional Administration seek the necessary approvals before variations are made.
The explanation provided does not suffice since the variations resulted in a change to the final project cost.

(2007/374) 543.

The Regional Administration has not presented its service contracts for security services for the years 2005 and 2006 for audit examination.

Procurement of security services for the Region is done through the Office of the President.
A letter dated 18 April 2007 was issued by the Office of the President, recommending the extension of the contract for the security service to 31 May 2007, pending the results of the re-tendering process.

However, it was observed that the services of the security service were retained for the remainder of the year without the necessary approval.

Region’s Response: The Head of Budget Agency acknowledged this finding.
Recommendation: The Audit Office recommends that the Regional Administration obtain the necessary approval for the retention of the security service and have same presented for audit examination and ensure that the security services are re-tendered for as soon as possible.

(2007/375) 544.

The Regional Administration has not fully complied with the Stores Regulations.
In 2006, a physical count of items in the Stores revealed 43 instances where differences were observed between the stock ledger balances and the actual stock on hand.

Of these, 38 instances were in respect of shortages while the remainder were in respect of excesses.

Similarly, a physical count of a sample of 60 items in the Store carried out on 07 April 2009 revealed excesses in 4 instances while shortages were observed in 3 instances.
It was also noted that both the stock ledger and bin cards were kept and maintained by the stores clerk contrary to internal control procedures.

206 Region’s Response: The Head of Budget Agency indicated that corrective measures have since been implemented, and in 2007 the Region has complied with all Stores Regulations.
Recommendation: The Audit Office recommends that the Regional Administration adhere fully to the requirements of the Stores Regulations and ensure that the stores ledgers are maintained at the Regional Accounting Unit to provide for an independent check on the bin cards kept by the stores clerk.

(2007/376) 545.

The Regional Administration continued to mismanage its use of fuel and lubricants.

Amounts totalling $11.592M were expended on fuel and lubricants for the year under review.
However, an examination of the related records revealed that: (i) fuel was issued to 18 vehicles that were not owned or controlled by the Region; (ii) there was no facility for the storage of bulk fuel, although purchases were made in bulk, and that fuel was uplifted from the supplier on a piece-meal basis as the need arises; and (iii) dieselene were issued to 13 vehicles that were exclusively using gasolene.
In addition, motor cycle CD3876 which was unserviceable since 2006, received 200 litres of fuel for the period under review.

Region’s Response: The Head of Budget Agency acknowledged these findings.
Recommendations: The Audit Office recommends that the Regional Administration (i) desist from the practice of issuing fuel to vehicles other than those in its own fleet; (ii) acquire adequate storage facility, so that fuel purchased can be fully uplifted at the same time; and (iii) properly assess its fuel needs before effecting purchase and document whenever any diversions of such usage occur.

(2007/377) Current year matters, with recommendations for improvement in the existing system 546.
An examination of the cheque order register for the period under review revealed that 91 cheque orders totalling $12.048M were not cleared.
It was also observed that the cheque order register was not properly maintained in that pertinent information such as: (a) the names of officers authorized to uplift and sign for cheques and cheque order vouchers; (b) cheque numbers and related dates; (c) date payment vouchers were returned and the signature of receiving officer; (d) date returned payment vouchers were examined and the signature of the officer; and (e) date payment vouchers were handed to the voucher clerk and the signature of the voucher clerk, were missing.
As a result, it was difficult to determine whether the Administration had satisfied the requirement for cheque orders to be cleared within 16 days of their issue through the submission of bills/receipts and other related documentary evidence in support of the payments.

Region’s Response: The Head of Budget Agency acknowledged the finding and indicated that an investigation has since been conducted to determine what led to this untenable practice as it relates to the clearing of cheque orders.
Recommendations: The Audit Office recommends that the Regional Administration put systems in place to ensure that cheque orders are cleared within the stipulated time and that the cheque order register is properly written up to account for all cheque orders issued.

(2007/378) 207 547.

The master inventory presented for audit examination for the period under review did not contain a column for asset reference number as set out in Form 11 Master/Sectional Inventory of the Stores Regulations 1993.
Region’s Response: The Head of Budget Agency acknowledged this finding and indicated that corrective measures would be put in place.

Recommendation: with the stipulations of the Stores Regulations at all times.

(2007/379) The Audit Office recommends that the Regional Administration complies 548.

A register of gifts was maintained for the year under review with details of date, particulars, quantity, donated by, location of item and goods received book reference.
However, documentations in respect of items received from 10 donors were not seen in order to verify the accuracy of the information recorded in the register.

In the circumstances, it could not be determined whether all of the items donated were indeed received and properly brought to account as property of the Government of Guyana.
Region’s Response: The Head of Budget Agency indicated that every effort is made to comply with Section 34 of the Stores Regulations at all times, however, this can only be done based on the information provided to the Administration.

Recommendations: The Audit Office recommends that donors of items to the Region should, as far as practicable, be requested to deliver items directly to the Stores and also provide a list of the items donated.
(2007/380) Capital Expenditure Current year matters, with recommendations for improvement in the existing system Subhead 12052 – Buildings (Education) 549.

The sum of $45.5M was allocated for the (a) construction of Half Mile and Aroraima Nursery Schools; (b) rehabilitation and Extension of Aroraima and St.

Lust Primary Schools; (c) rehabilitation and construction of teacher’s quarters in areas such as Maria Henrietta, St.

Lust, Gaetroy, Sand Hill, Mt.


Carmel and Anarika; (d) conversion of old St. Thomas School into teachers’ quarters; and (e) payment of retention.

As at 31 December 2007, amounts totalling $45.494M were expended and it was noted that: 208 (a) With respect to the contract for the enclosure of the bottom flat of teacher’s quarters at St.
Lust for which the sum of $2.509M was paid, a letter of complaint was received from the Regional Chairman in which he stated that he made a visit to the teacher’s quarters on 24 July 2008 and observed that the works were incomplete.

A physical verification carried out by the Audit Office in October 2008 revealed that the works were substantially completed, with the tiling still to be completed and that 1 window was apparently vandalised.
Although the works were not completed as at 31 December 2007, the full contract sum was paid to the contractor.

As such, this was considered an overpayment to the contractor since the contractor was paid for works not completed; and (b) Similarly, the contract for repairs to the old St. Thomas School which was converted to living quarters and which was awarded in the sum of $1.533M, was also visited by the Regional Chairman on 24 July 2008 who observed that the works were approximately 30% completed.
From photographic evidence seen, the external painting and the repairs to the back stairway and landing were not completed at the time of the visit.

However, a physical verification of the works by the Audit Office in October 2008, revealed that, based on calculations and actual measurements, the works were found to be substantially completed.

Although the works were not completed as at 31 December 2007, the full contract sum was paid to the contractor.
As such, this was considered an overpayment to the contractor since the contractor was paid for works not completed.

Region’s Response: The Head of Budget Agency revealed that the works were completed in keeping with the contracts and time lines.

In addition, no evidence was provided as it relates to the photograph, at what stage it was taken and the date and time, in accordance with the progress of work.
Recommendation: The Audit Office recommends that the Regional Administration make payments on contracts in accordance with the progress of works executed and desist from paying the entire contact sums before the completion of the project so as to ensure that the Region is not without recourse to an acceptable alternative of withholding payment should the contractor not comply with the terms of his engagement.

(2007/381) 550.
(2007/381) 550.

A similar situation occurred with respect to contracts executed under capital expenditure, in that, the Regional Administration granted variations, both positive and negative, on contracts awarded without approvals at the appropriate level of adjudication.
Details of these variations are as follows: Subhead 11010 – Bridges (i) The contract for the construction of the bridge at Ariwa Oval which was awarded by the National Procurement and Tender Administration Board to the lower of 2 bidders in the sum of $10.882M had 2 unapproved negative variations totalling $1.287M, giving a final project cost of $9.595M.
209 Subhead 12051 – Buildings (Administration) (ii) The contract for the rehabilitation of the Magistrate’s Court, Christianburg which was awarded to the second lowest evaluated bidder in the sum of $1.072M on the grounds that the lowest bidder did not submit valid certificates of compliance from the National Insurance Scheme and the Guyana Revenue Authority had 2 unapproved variations of a positive $68,000 and a negative $70,903 giving a final project cost of $1.069M.
Subhead 12052 – Buildings (Education) (iii) (iv) The contracts for the construction and rehabilitation of teachers’ quarters at Mt.

Carmel, Maria Henrietta, and Anarika which were awarded to the lowest evaluated bidders in sums of $4.123M, $2.473M and $1.332M had negative unapproved variations, giving final project costs of $4.023M, $2.079M and $1.318M, respectively.
The contract for the construction of the Half Mile Nursery School which was awarded by the National Procurement and Tender Administration Board to the lower of 2 evaluated bidders in the sum of $13.066M had 2 unapproved positive variations totalling $2.908M and 3 negatives totalling $1.925M, giving a final project cost of $14.049M.

(v) The contract for the extension of the St.


Lust Primary School which was awarded to the lowest evaluated bidder in the sum of $2.389M had an unapproved positive variation of $238,860, giving a final project cost of $2.627M.
Subhead 12053 – Buildings (Health) (vi) The contract for the rehabilitation and extension of the Children Development Centre which was awarded to the lower of 2 bidders in the sum of $3.929M had 1 positive and 2 negative unapproved variations totalling $1.136M and $1.066M, respectively, giving a final project cost of $3.999M.
Subhead 14014 – Roads (vii) The contract for the rehabilitation of access road, South Amelia’s Ward which was awarded to the lowest evaluated bidder in the sum of $6.454M had 2 negative and 1 positive unapproved variations of $576,130 and $647,205 respectively, giving a final project cost of $6.525M.
(viii) The contract for the rehabilitation of Fair Rust Internal Road which was awarded to the lowest evaluated bidder in the sum of $5.004M had a negative unapproved variation of $250,337, giving a final project cost of $4.754M.
210 Subhead 19017 – Infrastructure Development (ix) The contract for the construction of boat house at Administration Annex, Wismar Street which was awarded to the lowest of 3 bidders in the sum of $2.265M had a negative and a positive unapproved variation of $101,520 and $18,000, respectively, giving a final project cost of $2.181M.

Region’s Response: The Head of Budget Agency indicated that the variances stated are variance analysis and not variations to the contract sum.
Recommendation: The Audit Office recommends that the Regional Administration seeks the necessary approvals before variations are made.

The explanation provided does not suffice since the variations resulted in a change to the final project cost.

In addition, the Regional Administration should implement measures for a proper evaluation of the works to be executed under the contract to avoid these numerous variations.

(2007/382) Subhead 24035 – Land and Water Transport (Health) 551.
The sum of $5.5M was budgeted for the purchase of ambulance for the Kwakwani Hospital, aluminium boat and bicycles.

As at 31 December 2007, amounts totalling $5.499M were expended and it was noted that from an examination of the Regional Tender Board Minutes and related quotations that approval was given for the purchase of 2 aluminium boats from the supplier.

The dimension of the boats to be purchased was not quoted.
However, an examination of the payment voucher revealed that 2 – 14’ aluminium boats were purchased at the cost of $375,000 each.

However, the cost stated on the quotation submitted by the supplier is $320,000 each.

Region’s Response: The Head of Budget Agency explained that approval was granted by the Regional Tender Board for quotations for a 12ft, 14ft, and 16ft aluminium boat at prices of $300,000, $320,000 and $375,000 respectively.
The Regional Administration purchased two 16ft boats for the sum of $750,000, however, the payment voucher stated that two 14ft boats were purchased instead of two 16ft boats at $375,000 each.

Recommendation: The Audit Office recommends that the Regional Administration ensures that payment vouchers are accurately written up to reflect the purchases made and expenses incurred.

(2007/383) Other Matters 552.


An examination of the various contract documents revealed that they were totally inadequate for contracts of this nature and size.

Important clauses such as duration of the contract, commencement and completion date, defects liability cost, and liquidated damages charges were not stated.

As such, we were unable to determine the actual start date and completion date and if there was any time overrun/cost that should have been met by the contractor.
In addition, it was observed that on 4 instances the retention fees were approved and paid on the same day with the final payment and in one instance 5 days after the final payment.
211 Region’s Response: The Head of Budget Agency indicated that all the important clauses were incorporated in the contracts, however, as it relates to final payment and retention there were instances in the far flung areas where the works were completed and inspections for final payment were done several weeks later, hence the 2 payment being made in close proximity.
Recommendation: The Audit Office recommends that the Regional Administration ensures that (i) all contract documents are adequate and contain all the pertinent information; (ii) works executed on various projects are inspected promptly to ensure that completion is in accordance with the contract agreement and the works executed have not deteriorated in any way; and (iii) the full defects liability period is observed before retention sums are paid.

(2007/384) 553.
(2007/384) 553.

Seventeen payment vouchers valued at $13.660M were not presented for the period under review.

In the absence of these payment vouchers, it could not be determined whether the expenditure was properly incurred and the Region received value for the sums expended.
Region’s Response: The Head of Budget Agency indicated that the vouchers are in the custody of the Accountant General’s Sub Treasury Office and that he would write the Accountant General to have these records available for audit scrutiny.

Recommendation: collaborate with the Sub Treasury to locate and present these vouchers for audit examination.

(2007/385) The Audit Office recommends the Regional Administration that 212 AUDITS OF PUBLIC ENTERPRISES 554.
For the period 1 January 2007 to 31 December 2007, nineteen audits have been finalised under the contracting out arrangements at a total cost of $51.481M.

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.

555.

An analysis of the opinions issued in respect of the audits of the nineteen entities referred to above, revealed that three reports were disclaimers and three were qualified opinions reflecting uncertainties of a fundamental nature in relation to amounts shown in the respective financial statements.

Please see tables below.


Disclaimers of Opinion Name of Entity Year Reasons for Adverse Opinion № 1 Aroaima Bauxite Company Limited 2001 2 MARDS Rice Milling Complex 2002 3 BIDCO 2003 The retained reserve deficit as at 31 December 2000 differed from the retained reserve deficit as at 1 January 2001 by US$3.905M.

Also, several significant accounting records, including primary ledgers, documentation for tangible assets, and inventory procurement among others were not provided for audit examination.
Reservations on almost all major items in the balance sheet.

Uncertainty on the basis on which inventories amounting to $58.636M were valued.

In the absence of adequate records the sum of $110.115M shown as receivables and prepayments could not be verified.

In addition, adequate provision was not made for bad and doubtful debts.
Further, in the absence of adequate records it could not be determined whether the amount of $249.286M shown as foreign and local sales was a true representation of the company’s sales for the year.

Reservations on almost all major items in the balance sheet.

Uncertainty on the adequacy of the provision for obsolete stocks which amounted to $963.486M.

The terms and conditions for loans amounting to $9.670B were not made available for verification.
The classification of a revaluation of fixed assets and stores as an extraordinary item in the profit and loss account was incorrect.

In addition, stores were incorrectly stated at a re-valued amount as required by the Company’s accounting policy.
213 Qualified Opinions № Name of Entity Year Reasons for Adverse Opinion 1 Guyana Newspapers Limited National 2 3 Guyana National Co- operative Bank Guyana Printers Limited National 2005 2004 2005 The provision of $13.385M for bad debts was inadequate, since the company’s trade and other debtors amounted to $123.883M and the fact that debts amounting to $27.597M were coming forward before January 2003.
The Bank did not make an adjustment to its revaluation reserve for an amount of $525.692M which represented the net book value of properties vested in GNCB/PHI.

Uncertainty on the valuation of stocks totalling $54.666M due to lack of supporting documentation.

No information was provided for disclosures of the company’s defined benefit pension plan as required by IAS 19 – Employee Benefit.

556.
556.

For the period 1 January 2007 to 31 December 2007, twenty-one audits have been finalised as an in-house arrangement.

An analysis of the twenty-one reports revealed that thirteen were qualified opinions because of uncertainties and/or disagreement of a material nature.

Please see tables below.


№ Name of Entity Year of Accounts 1 Guyana Geology & Mines Commission 2005 2 Sugar Industry Labour Welfare Fund Committee 1995 Qualified Opinions Reasons for Qualification Uncertainty on the amount of $1.999B shown as cash on hand and at bank.

The Balance Sheet included an amount of $17.311M which represents a suspense account.

There was a difference of $12.682M between the amount recorded in the financial statements and the amount recorded in the debtors schedule.
Uncertainty on the amount of $55.565M shown as Cash at Bank.

The Balance Sheet included an amount of $60.325M which represents a suspense account.

supporting documentation the sum of $114.911M shown as income from levies, interest on investment, sale of lots and miscellaneous income could not be verified.
absence the of In 214 № Name of Entity 3 Sugar Industry Labour Welfare Fund Committee Year of Accounts 1996 Reasons for Qualification Accuracy of the amount of $1.393M shown as stocks could not be determined.

Uncertainty on the amount of $62.605M shown as Cash at Bank.

The Balance Sheet included an amount of $60.367M which represents a suspense account.
In the absence of supporting documentation the sum of $133.224M shown as interest on from investment, sale of lots and miscellaneous income could not be verified.

income levies, 4 5 National Edible Oil Company 2004 National Edible Oil Company 2005 6 National Edible Oil Company 2006 7 Guyana Water Incorporated 8 Guyana Electricity Corporation 9 Guyana Electricity Corporation 2006 1999 2000 The Balance Sheet included an amount of $1.670M which suspense account.
The ownership of shares to the value of $39.438M could not be verified.

represents a The Balance Sheet included an amount of ($1.588M) which represents a suspense account.

Share certificates in support of the amount of $39.438M shown as Deposit on shares were not present for verification.

The Balance Sheet included an amount of ($1.618M) which represents a suspense account.

Share certificates in support of the amount of $39.438M shown as Deposit on Shares were not present for verification.
Eighty-three payment vouchers totalling $8.470M did not have the supporting documents attached and evidence of signature of approving officer.

Uncertainty of the amount of $377.605M shown as stocks in the Balance Sheet.

In the absence of a cash book and certified bank reconciliation statements the amount of $204.435M shown as Cash and Bank could not be verified.

A schedule in support of the amount of $1.288B shown as creditors and accruals was not presented for audit examination.
Payments totalling $45.048M were made without the use of payment vouchers and the relevant invoices and receipts were not presented for examination.

Uncertainty of the amount of $1.498B shown as owing by customers.

Uncertainty of the amount of $1.516B shown as owing by customers.

No supporting documentation was presented the amount of to substantiate $54.644M shown as Operating Revenue.
215 № Name of Entity Year of Accounts Reasons for Qualification 10 Guyana Electricity Corporation 11 Guyana Electricity Corporation 12 Guyana Electricity Corporation 13 Guyana Electricity Corporation 2001 2002 2003 2004 Uncertainty of the amount of $802.659M shown as owing by customers.

No supporting documentation was presented the amount of to substantiate $207.964M shown as Operating Revenue.

Uncertainty of the amount of $781.314M shown as owing by customers.
No supporting documentation was presented the amount of to substantiate $246.505M shown as Operating Revenue.

Uncertainty of the amount of $700.693M shown as owing by customers.

No supporting documentation was presented the amount of to substantiate $274.190M shown as Operating Revenue.

Uncertainty of the amount of $1.019B shown as owing by customers.

No supporting documentation was presented the amount of to substantiate $296.493M.Shown as Operating Revenues.

AUDITS OF STATUTORY BODIES 557.


Eighty-nine audits were finalised for the period 1 January 2007 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 Year Last Audited Guyana Energy Agency Guyana Lands and Surveys Commission Guyana Information Agency Guyana Museum Guyana National Bureau of Standards Instituteof Applied Science and Technology Integrity Commission Guyana Civil Aviation Authority Student Loan Agency Transport and Harbours Department National Library President’s College Central Housing and Planning Authority Guyana Export Promotion Council Sugar Industry Labour Welfare Fund Com.
University of Guyana Pension Scheme 2003 2003 2003 1996 2003 2002 2002 2003 2003 2002 1998 2001 2003 1997 1996 1994 216 558.

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 the audited accounts, referred to above, were presented to the National Assembly.

AUDITS OF FOREIGN FUNDED PROJECTS 559.
For the period 1 January 2007 to the date of reporting, the Audit Office concluded eighty audits of foreign funded projects, as shown below: Funding Agency Inter-American Development Bank United Nations Development Programme International Development Association International Fund for Agricultural Development European Union United Nation Environmental Programme Caribbean Development Bank United States Agency for International Development Guyana Forestry Commission Chile Assistance World Wildlife Fund Total SPECIAL INVESTIGATIONS № of Opinions 25 24 3 2 4 2 6 11 1 1 1 80 560.
Four special investigations were finalised for the period 1 January 2007 to the date of reporting.

The following sets out the list of subject ministries and the relevant entities/areas that were investigated: Subject Ministry Name of Entity/Area Ministry of Housing & Water Guyana Water Incorporated Ministry of Local Government Region 6 Georgetown City Council City Treasurer’s Department Guyana Sugar Corporation Inc. Guyana Sugar Corporation Inc. ACKNOWLEDGEMENTS 561.
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 Heads 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.

217 This page was intentionally left blank.
218 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT - REVENUE OF THE GOVERNMENT OF GUYANA FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Description Approved Estimates 2007 Actual Receipts Paid into Consolidated Fund 2007 Actual Receipts Paid into Consolidated Fund 2006 Variance 2007 $'000 $'000 $'000 $'000 500 510 520 525 530 540 545 555 560 590 594 597 CURRENT REVENUE Customs and Trade Taxes Internal Revenue Stamp Duties Other Tax Revenues Fees and Fines Interest Rents and Royalties Dividends and Transfers Miscellaneous Receipts Value Added Taxes Excise Taxes Miscellaneous Receipts Sub-total CAPITAL REVENUE 565 570 575 580 Sale of Assets Miscellaneous Capital Revenue External Grants External Loans Sub-total GRAND TOTAL 5,794,100 30,188,600 319,860 255,005 576,100 31,600 10,500 1,505,000 1,439,835 12,111,332 12,725,668 0 ----------------- 64,957,600 ----------------- 0 2,822,841 9,203,392 18,156,350 ----------------- 30,182,583 ----------------- 95,140,183 ========== 8,159,358 32,515,340 6,276 2,442,637 905,631 32,006 10,899 1,047,459 1,078,022 21,319,147 15,384,023 9,933 ----------------- 82,910,731 ----------------- 2,026 2,831,453 6,358,453 13,736,214 ----------------- 22,928,146 ----------------- 105,838,877 ========== 2,365,258 2,326,740 (313,584) 2,187,632 329,531 406 399 (457,541) (361,813) 9,207,815 2,658,355 9,933 ----------------- 17,953,131 ----------------- 2,026 8,612 (2,844,939) (4,420,136) ----------------- (7,254,437) ----------------- 10,698,694 ========== 28,183,596
 30,481,065 276,009 1,277,799 389,828 4,198 231,481 1,614,392 2,052,618 0 0 0 ----------------- 64,510,986 ----------------- 1,440 6,014,670 9,123,856 21,344,732 ----------------- 36,484,698 ----------------- 100,995,684 ========== HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 1 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT - CURRENT EXPENDITURES FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Agency No.
Description 01 Office of the President 1 Head Office Administration 2 Presidential Advisory 3 Amerindian Development 4 Public Policy and Planning Approved Allotment (Allotment 1) 2007 Actual Expenditure 2007 Over (Under) Approved Allotment 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 1,250,269 212,404 0 190 1,283,930 206,939 0 0 33,661 (5,465) 0 (190) 1,223,763 260,413 40,571 0 02 Office of the Prime Minister 95,432 102,874 7,442 88,200 03 Ministry of Finance 1 Ministry Adminstration 2 Government Accounting Administration 04 Ministry of Foreign Affairs 1 Ministry Administration 2 Foreign Relations 3 Foreign Trade and International 9,413,159 1,893,524 12,844,885 2,004,774 3,431,726 111,250 10,451,598 2,088,781 658,711 1,418,692 85,734 632,848 1,412,297 81,259 (25,863) (6,395) (4,475) 558,062 1,285,771 69,832 Parliament Office 427,343 421,764 (5,579) 328,764 07 08 09 10 11 Office of the Auditor General Public Police Service Commission Teaching Service Commission Elections Commission 1 Elections Commission 2 Elections Administration 13 Ministry of Local Government & Regional Development 1 Main Office 2 Ministry Administration 3 Regional Development 14 Public Service Ministry 1 Public Service Management 0 0 33,955 33,721 42,226 41,536 0 (234) (690) 29,750 30,903 38,207 841,317 517,241 720,579 151,372 (120,738) (365,869) 707,570 1,713,165 42,760 22,959 128,830 41,938 23,896 119,419 (822) 937 (9,411) 29,991 21,941 106,253 210,997 207,656 (3,341) 184,570 15 Ministry of Foreign Trade & International Cooperation
 0 0 0 0 16 Ministry of Amerindian Affairs 184,624 188,555 3,931 139,040 21 Ministry of Agriculture 1 Ministry Administration 2 Crops and Livestock Support Service 3 Fisheries Division 4 Hydrometeorological Services 23 Ministry of Tourism, Commerce and Industry 1 Main Office 2 Ministry Administration 3 Trade, Tourism, Industrial Development & Consumer Affairs 31 Ministry of Public Works & Communications 1 Ministry Administration 2 Public Works 3 Communications and Transport C/F 542,344 746,987 71,798 120,812 832,741 739,213 64,649 115,204 290,397 (7,774) (7,149) (5,608) 266,505 39,942 270,433 37,561 3,928 (2,381) 36,520 35,974 (546) 623,891 698,436 66,197 103,621 195,448 30,763 30,478 206,059 256,514 38,905 ---------------- 19,806,753 ---------------- 237,528 250,302 36,966 ---------------- 23,140,813 ---------------- 31,469 (6,212) (1,939) ---------------- 3,334,060 ---------------- 470,381 235,781 35,867 ---------------- 21,888,008 ---------------- 2 / 2 Agency No.
Description Approved Allotment (Allotment 1) 2007 Actual Expenditure 2007 Over (Under) Approved Allotment 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 B/F 19,806,753 23,140,813 3,334,060 21,888,008 41 Ministry of Education 1 Main Office 2 National Education Policy 3 Ministry Administration 4 Training and Development 5 Education Delivery 44 Ministry of Culture, Youth and Sports 1 Ministry Administration 2 Culture 3 Youth 4 Sports 5 Youth Entrepreneurial Skills 318,994 92,029 801,226 513,176 3,271,213 114,987 307,651 265,534 93,371 0 314,393 89,616 763,070 501,997 3,275,882 118,668 303,414 265,016 93,365 0 (4,601) (2,413) (38,156) (11,179) 4,669 3,681 (4,237) (518) (6) 0 290,494 91,699 772,921 429,205 3,081,419 320,793 171,837 51,200 69,395 191,172 45 Ministry of Housing and Water 485,645 478,844 (6,801) 957,336 46 Georgetown Public Hospital Corporation 2,427,145 2,468,315 41,170 2,249,327 47 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 48 Ministry of Labour, Human Service & Social Security 1 Ministry Administration 2 Social Services 3 Labour Administration 51 Ministry of Home Affairs 1 Secretariat Service 2 Guyana Police Force 3 Guyana Prison Service 4 Police Complaint Authority 5 Guyana Fire Service 6 General Register Office 52 Ministry of Legal Affairs 1 Main Office 2 Ministry Administration 3 Attorney General's Chambers 4 Office of the State
 Solicitor 5 Deeds Registry 53 55 56 57 58 Guyana Defense Force Supreme Court of Judicature 1 Supreme Courts of Judicature 2 Magistrates' Department Public Prosecutions Office of the Ombudsman Public Service Appellate Tribunal C/F (9,589) (4,989) 228,221 (843) (3,265) 5,418 (7,985) 233,617 53,806 (431) 293,101 26,782 (280) 1,722 (500) (577) (1,600) (776) (634) (413) (5,487) 1,883 (3,042) (1,388) 206,733 191,768 50,630 4,224 7,258 ---------------- 42,616,757 --------------- 7,017 ---------------- 47,519,927 --------------- (241) ---------------- 4,903,170 --------------- 6,933 ---------------- 44,146,939 ---------------- 2 / 3 Agency No.
Description Approved Allotment (Allotment 1) 2007 Actual Expenditure 2007 Over (Under) Approved Allotment 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 B/F 42,616,757 47,519,927 4,903,170 44,146,939 71 Region 1 - Barima/Waini 1 Regional Administration 2 Public Works 3 Education 4 Health Services 72 Region 2 - Pomeroon/Supenaam 1 Regional Administration 2 Agriculture 3 Public Works 4 Education 5 Health Services 73 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 74 75 76 Region 6 - East Berbice/Corentyne 1 Regional Administration 2 Agriculture 3 Public Works 4 Education 5 Health Services 77 Region 7 - Cuyuni/Mazaruni 1 Regional Administration 2 Public Works 3 Education 4 Health Services 78 Region 8 - Potaro/Siparuni - Administration 1 Regional Administration 2 Public Works 3 Education 4 Health Services 79 Region 9 - Upper Takatu/Upper Essequibo 1 Regional Administration 2 Agriculture 3 Public Works 4 Education 5 Health Services C/F 153,420
(6,572) (459) (493) (5,359) (1,063) 3,720 (1,294) (973) (971) (1,741) (14,145) (8,931) (3,312) 1,888 735 6,079 3,981 (400) (255) (852) (9,600) (7,065) 353 (331) 957 (2,631) (1,894) (1,241) (1,669) 1,321 (7,015) --------------- 52,520,093 --------------- 59,043 8,692 50,383 314,560 118,551 --------------- 57,350,692 --------------- 2,256 0 (204) (15,352) (2,410) --------------- 4,830,599 --------------- 52,905 7,983 47,247 279,553 104,149 ---------------- 53,156,334 ---------------- 2 / 4 Agency No.
Description Approved Allotment (Allotment 1) 2007 Actual Expenditure 2007 Over (Under) Approved Allotment 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 B/F 52,520,093 57,350,692 4,830,599 53,156,334 80 Region 10 - Upper Demerara/Berbice 1 Regional Administration 2 Public Works 3 Education 4 Health Services SUB TOTAL STATUTORY 01 03 07 08 09 10 11 51 55 56 57 58 90 Office of the President Ministry of Finance Parliament Office Office the the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission Ministry of Home Affairs Supreme Court of Judicature Public Prosecutions Office of the Ombudsman Public Service Appellate Tribunal Public Debt SUB TOTAL TOTAL PAYMENTS 74,251 64,440 808,321 133,932 ---------------- 53,601,037 ---------------- 76,587 65,448 791,238 129,752 ---------------- 58,413,717 ---------------- 2,336 1,008 (17,083) (4,180) ---------------- 4,812,680 ---------------- 13,105 1,633,573 248,651 0 9,439 6,117 34,148 16,472 158,893 9,384 7,897 9,434 7,516,840 ---------------- 9,663,953 ========= 14,299 1,633,406 262,509 0 4,620 3,690 36,607 12,448 201,560 0 0 0 6,459,054 ---------------- 8,628,193 ========= 1,194 (167) 13,858 0 (4,819) (2,427) 2,459 (4,024) 42,667 (9,384) (7,897) (9,434) (1,057,786) ---------------- (1,035,760) ========= 70,136 58,654 743,600 125,587 ---------------- 54,154,311 ---------------- 5,360 1,547,100 163,721 0 8,858 6,113 50,977 13,249 190,638 0 0 0 7,619,195 ---------------- 9,605,211 ========= 63,264,990 ========= 67,041,910
 ========= 3,776,920 ========= 63,759,522 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 5 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT - CAPITAL EXPENDITURES FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Agency No.
Description Approved Allotment (Allotment 1) 2007 Actual Expenditure Over (Under) Approved Allotment 2007 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 Public Service Ministry Public & Police Service Commissions Teaching Service Commission Elections Commission 01 Office of the President 02 Office of the Prime Minister 03 Ministry of Finance 04 Ministry of Foreign Affairs 07 Parliament Office 08 Office of the Auditor General 09 10 11 13 Ministry of Local Government & Regional Development 14 15 Ministry of Foreign Trade & International Cooperation 16 Ministry of Amerindian Affairs 21 Ministry of Agriculture 23 Ministry of Tourism, Commerce and Industry 31 Ministry of Public Works and Communications 41 Ministry of Education 44 Ministry of Culture, Youth and Sports 45 Ministry of Housing & Water 46 Georgetown Public Hospital Corporation 47 Ministry of Health 48 Ministry of Labour, Human Services & Social Security 51 Ministry of Home Affairs 52 Ministry of Legal Affairs 53 Guyana Defense Force Supreme Court 55 56 Public Prosecutions 57 Office of Ombudsman 58 71 72 73 74 75 76 77 78 79 80 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/Corentyn Region 7: Cuyuni/Mazaruni Region 8: Potaro/Siparuni Region 9: Upper Takatu/Upper Essequibo Region 10: Upper Demerara / Upper Berbice 741,707 506,000 9,372,483 17,090 33,000 12,800 963 3,785 20,000 1,897,533 14,500
(164,259) 2,497,175 (4,761,310) (415) (10,486) 2,785 (32) (10) 206,885 397,185 (152) 0 (56) (607,386) (22,011) 2,138,953 1,046,955 167,257 1,064,178 (4) (62,631) 335,038 254,512 (81,346) (7,623) (9,454) (6) (580) (2,100) 0 (337) (261) (603) (2,040) (8) (19) 0 (5,579) (35) TOTAL PAYMENTS ---------------- 36,697,500 ========= ---------------- 39,069,680 ========= ---------------- 2,372,180 ========= ---------------- 31,839,078 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 6 STATEMENT OF CONTINGENT LIABILITIES AS AT 31 DECEMBER 2007 NAME OF GOVERNMENT AGENCY LENDING AGENCY Guyana Transport Services Ltd. Bank of India Guyana Telecommunications Corporation ITT World Comm.

Inc. Guyana National Co-operative Bank Bulgaria TOTAL OUTSTANDING LIABILITY AT 31.12.2007 G$`000 52,112 144,439 426,573 -------------- 623,124 ======== HON.

DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)
2 / 7 STATEMENT OF RECEIPTS AND PAYMENTS OF THE CONSOLIDATED FUND (CURRENT) FOR THE GOVERNMENT OF GUYANA FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 RECEIPTS Reporting Object Group Description Customs and Trade Taxes 500 Internal Revenue 510 Stamp Duties 520 Other Tax Revenues 525 Fees and Fines 530 Interest 540 Rents and Royalties 545 Dividends and Transfers 555 560 Miscellaneous Receipts 590 594 597 Miscellaneous Value Added Taxes Excise Tax TOTAL RECEIPTS Agency No.
Description CURRENT 01 Office of the President 1 Head Office Administration 2 Presidential Advisory 3 Amerindian Development 4 Public Policy and Planning Approved Estimates 2007 Actual Receipts Paid into Consolidated Fund 2007 Variance 2007 Actual Receipts Paid into Consolidated Fund 2006 $'000 $'000 $'000 $'000 5,794,100 30,188,600 319,860 255,005 576,100 31,600 10,500 1,505,000 1,439,835 12,111,332 12,725,668 0 --------------- 64,957,600 ========= 8,159,358 32,515,340 6,276 2,442,637 905,631 32,006 10,899 1,047,459 1,078,022 21,319,147 15,384,023 9,933 --------------- 82,910,731 ========= 2,365,258 2,326,740 (313,584) 2,187,632 329,531 406 399 (457,541) (361,813) 9,207,815 2,658,355 9,933 --------------- 17,953,131 ========= 28,183,596 30,481,065 276,009 1,277,799 389,828 4,198 231,481 1,614,392 2,052,618 0 0 0 ---------------- 64,510,986 ========== PAYMENTS Revised Allotment 2007 Outstanding Contingency Fund Advances 2007 Total Funds Available Drawing Rights (Allotment 2) Actual Expenditure 2007 2007 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 $'000 $'000 1,287,069 215,604 0 190 15,000 0 0 0 1,302,069 215,604 0 190 1,304,408 212,677 0 0 1,283,930 206,939 0 0 1,223,763 260,413 40,571 02 Office of the Prime Minister 95,432 11,000 106,432 106,132 102,874 88,200 03 Ministry of Finance 1 Ministry Adminstration 2 Accountant General's Department 12,496,364 2,074,226 458,138 0 12,954,502 2,074,226 12,943,746 2,034,895 12,844,885 2,004,774 10,451,598 2,088,781 04 Ministry of Foreign Affairs 1 Ministry
 Administration 2 Foreign Relations 3 Foreign Trade and International 07 08 09 10 11 Parliament Office Office of the Auditor General Public Police Service Commission Teaching Service Commission Elections Commission 1 Elections Commission 2 National Registration and Election 13 Min.of Local Government & Regional Development 1 Main Office 2 Administration 3 Regional Administration C/F 658,711 1,418,692 85,734 432,543 0 33,955 42,226 841,317 517,241 42,814 24,199 127,536 -------------- 20,393,853 -------------- -------------- 484,138 -------------- 2 / 8 42,814 24,199 127,536 -------------- 20,877,991 -------------- 42,814 24,179 119,963 -------------- 20,471,803 -------------- 41,938 23,896 119,419 -------------- 20,124,031 -------------- 29,991 21,940 106,253 -------------- 19,073,534 -------------- Agency No.
Description B/F 14 Public Service Ministry Revised Allotment 2007 Outstanding Contingency Fund Advances 2007 Total Funds Available Drawing Rights (Allotment 2) Actual Expenditure 2007 2007 2007 Actual Expenditure 2006 $'000 20,393,853 $'000 484,138 $'000 20,877,991 $'000 20,471,803 $'000 20,124,031 $'000 19,073,534 1 Public Service Management 210,997 15 Min.of Foreign Trade & International Cooperation 0 0 0 210,997 209,652 207,656 184,570 0 0 0 0 16 Ministry of Amerindian Affairs 184,624 4,500 189,124 189,121 188,555 139,040 21 Ministry of Agriculture 1 Ministry Administration 2 Crops and Livestock Support Service 3 Fisheries Division 4 Hydrometeorological Services 23 Ministry of Tourism, Commerce and Industry 1 Main Office 2 Ministry Administration 3 Trade, Tourism, Industrial Development & Consumer Affairs 31 Ministry of Public Works & Communications 1 Ministry Administration 2 Public Works 3 Communications and Transport 41 Ministry of Education 1 Main Office 2 National Education Policy 3 Ministry Administration 4 Training and Development 5 Education Delivery 44 Ministry of Culture, Youth and Sports 1 Ministry Administration 2 Culture 3 Youth 4 Sports 5 Youth Entrepreneurial Skills 45 Ministry of Housing and Water 542,344 746,987 71,798 120,812 267,043 39,146 36,778 206,059 256,514 38,905 318,994 92,029 801,226 513,176 3,307,213 118,787 303,851 265,534 93,371 0 485,645 46 Georgetown Public Hospital Corporation 2,487,145 47 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 48 Min.of Labour, Human Service & Social Security 1 Ministry Administration 2 Social Services 3 Labour Administration 51 Ministry of Home Affairs 1 Secretariat Service 2 Guyana Police Force 3 Guyana Prison Service 4 Police Complaint Authority 5 Guyana Fire Service 6 General Register Office C/F 508,322 386,007 276,743 1,240,481 263,630 160,411 131,286 108,385 2,488,832 166,732 122,588 3,650,006
 682,760 4,343 343,141 62,447 -------------- 42,498,945 -------------- -------------- 43,639,421 -------------- 507,522 385,534 276,262 1,193,104 263,630 160,411 131,286 100,978 2,522,423 166,732 123,738 3,894,340 694,757 4,351 343,641 62,422 -------------- 43,106,987 -------------- 505,738 379,632 273,657 1,190,072 259,907 157,146 125,101 100,400 2,521,449 166,538 121,157 3,894,207 690,042 4,063 342,751 61,947 -------------- 42,607,200 -------------- 481,398 354,710 253,696 780,610 230,121 144,160 106,267 103,876 2,112,621 101,209 87,556 3,611,893 577,377 3,353 328,591 53,363 -------------- 39,895,607 -------------- 292,000 0 0 0 7,753 0 0 56,078 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
-------------- 1,140,476 -------------- 2 / 9 Agency No.
Description B/F 52 Ministry of Legal Affairs 1 Main Office 2 Ministry Administration 3 Attorney General's Chambers 4 Office of the State Solicitor 5 Deeds Registry Revised Allotment 2007 Outstanding Contingency Fund Advances 2007 Total Funds Available Drawing Rights (Allotment 2) Actual Expenditure 2007 2007 2007 Actual Expenditure 2006 $'000 42,498,945 $'000 1,140,476 $'000 43,639,421 $'000 43,106,987 $'000 42,607,200 $' Guyana Defense Force 4,249,794 72,172 4,321,966 4,306,175 4,298,938 3,618,258 53 55 56 57 58 71 72 Supreme Court of Judicature 1 Supreme Courts of Judicature 2 Magistrates' Department Public Prosecutions Office of the Ombudsman Public Service Appellate Tribunal Region 1 - Barima/Waini 1 Regional Administration 2 Public Works 3 Education 4 Health Services Region 2 - Pomeroon/Supenaam 1 Regional Administration 2 Agriculture 3 Public Works 4 Education 5 Health Services 73 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 74 75 76 Region 6 - East Berbice/Corentyne 1 Regional Administration 2 Agriculture 3
 Public Works 4 Education 5 Health Services C/F 0
-------------- 51,786,626 -------------- -------------- 55,736,618 -------------- -------------- 1,239,545 -------------- -------------- 56,976,163 -------------- -------------- 56,389,403 -------------- -------------- 55,806,955 -------------- 2 / 10 Agency No.
Description Revised Allotment 2007 Outstanding Contingency Fund Advances 2007 Total Funds Available Drawing Rights (Allotment 2) Actual Expenditure 2007 2007 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 $'000 $'000 B/F 55,736,618 1,239,545 56,976,163 56,389,403 55,806,955 51,786,626 77 Region 7 - Cuyuni/Mazaruni 1 Regional Administration 2 Public Works 3 Education 4 Health Services 78 Region 8 - Potaro/Siparuni - Administration 1 Regional Administration 2 Public Works 3 Education 4 Health Services 79 Region 9 - Upper Takatu/Upper Essequibo 1 Regional Administration 2 Agriculture 3 Public Works 4 Education 5 Health Services 80 Region 10 - Upper Demerara/Berbice 1 Regional Administration 2 Public Works 3 Education 4 Health Services SUB TOTAL STATUTORY 01 03 07 08 09 10 11 51 55 56 57 58 90 Office of the President Ministry of Finance Parliament Office Office the the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission Ministry of Home Affairs Supreme Court of Judicature Public Prosecutions Office of the Ombudsman Public Service Appellate Tribunal Public Debt SUB TOTAL TOTAL PAYMENTS SURPLUS (DEFICIT) 65,381 81,758 334,383 141,248 25,615 48,566 122,356 58,565 52,905 7,983 47,247 279,553 104,149 70,136 58,654 743,600 125,587 -------------- 54,154,312 -------------- 5,360 1,547,100 163,721 0 8,858 6,113 50,977 13,249 190,638 0 0 0 7,619,195 -------------- 9,605,211 -------------- 72,064 84,763 379,561 165,801 30,291 57,822 158,420 65,380 60,252 8,692 50,784
-------------- 59,647,646 -------------- 78,045 65,811 796,328 132,705 -------------- 59,021,476 -------------- 76,587 65,448 791,238 129,752 -------------- 58,413,717 -------------- 14,299 1,633,573 263,787 0 9,600 6,117 36,709 16,472 201,667 9,384 7,897 9,434 7,516,840 -------------- 9,725,779 -------------- 14,299 1,633,573 263,787 0 4,641 3,690 36,709 12,448 201,567 0 0 0 7,516,840 -------------- 9,687,554 -------------- 14,299 1,633,406 262,509 0 4,620 3,690 36,607 12,448 201,560 0 0 0 6,459,054 -------------- 8,628,193 -------------- 67,041,910 ========= 15,868,821 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)
70,244 84,763 376,784 165,801 28,751 56,322 153,420 64,380 56,761 8,692 50,784 329,912 120,790 75,933 64,440 806,639 133,932 -------------- 58,384,966 -------------- 14,299 1,633,573 263,787 0 9,600 6,117 36,709 16,472 201,667 9,384 7,897 9,434 7,516,840 -------------- 9,725,779 -------------- 1,820 0 2,777 0 1,540 1,500 5,000 1,000 3,491 0 0 0 0 2,112 1,570 2,325 0 -------------- 1,262,680 -------------- 0 0 0 0 0 0 0 0 0 0 0 0 0 -------------- 0 -------------- 2 / 11 STATEMENT OF RECEIPTS AND PAYMENTS OF THE CONSOLIDATED FUND (CAPITAL) FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 RECEIPTS Report Object Group Description 565 Sale of Assets 570 Miscellaneous Capital Revenue 575 External Grants 580 External Loans TOTAL RECEIPTS Agency No.
Description Actual Receipts Paid into Consolidated Actual Receipts Paid into Consolidated Fund 2007 Variance 2007 Fund 2006 Approved Estimates 2007 $'000 $'000 $'000 $'000 0 2,822,841 9,203,392 18,156,350 2,026 2,831,453 6,358,453 13,736,214 2,026 8,612 (2,844,939) (4,420,136) 1,440 6,014,670 9,123,856 21,344,732 ---------------- 30,182,583 ========= ---------------- 22,928,146 ========= ---------------- (7,254,437) ========= ---------------- 36,484,698 ========= PAYMENTS Revised Allotment 2007 Outstanding Contingency Fund Advances 2007 Total Funds Available 2007 Drawing Rights (Allotment 2) 2007 Actual Expenditure 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 $'000 $'000 Public Service Ministry Public & Police Service Commissions Teaching Service Commission Elections Commission 01 Office of the President 02 Office of the Prime Mnister 03 Ministry of Finance 04 Ministry of Foreign Affairs Parliament Office 07 08 Office of the Auditor General 09 10 11 13 Min.of Local Government & Regional Development 14 15 Min.of Foreign Trade & International Cooperation 16 Ministry of Amerindian Affairs 21 Ministry of Agriculture 23 Ministry of Tourism, Commerce and Industry 31 Ministry of Public Works and Communications 41 Ministry of Education 44 Ministry of Culture, Youth and Sports 45 Ministry of Housing & Water 46 Georgetown Public Hospital Corporation 47 Ministry of Health 48 Min.of Labour, Human Services & Social Security 51 Ministry of Home Affairs 52 Ministry of Legal Affairs 53 Guyana Defense Force Supreme
 Court 55 Public Prosecutions 56 57 Office of the Ombudsman 58 59 Public Service Appellate Tribunal Ethnic Relations Commission C/F ------------------ 46,931,028 ------------------ 3,183,406
------------------ ------------------ 47,124,083 ------------------ ------------------ ------------------ 37,526,099 ------------------ ------------------ 37,477,296 ------------------ ------------------ 30,460,522 ------------------ 2 / 12 Agency No.
Description Revised Allotment 2007 Outstanding Contingency Fund Advances 2007 Total Funds Available 2007 Drawing Rights (Allotment 2) 2007 Actual Expenditure 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 $'000 $'000 B/F 46,931,028 193,055 47,124,083 37,526,099 37,477,296 30,460,522 71 Region 1: Barima/Waini 72 Region 2: Pomeroon/Supenaam 73 Region 3: Essequibo Islands / West Demerara 74 Region 4: Demerara/Mahaica 75 Region 5: Mahaica/Berbice 76 Region 6: East Berbice/Corentyn 77 Region 7: Cuyuni/Mazaruni 78 Region 8: Potaro/Siparuni 79 Region 9: Upper Takatu/Upper Essequibo 80 Region 10: Upper Demerara / Upper Berbice TOTAL PAYMENTS SURPLUS (DEFICIT) 133,000 232,000 183,000 130,300 179,800 243,000 90,000 93,700 177,359 139,108 ------------------ 48,532,295 ========= 0 0 0 0 0 3,328 0 0 0 0 133,000 232,000 183,000 130,300 179,800 246,328 90,000 93,700 177,359 139,108 ------------------ ------------------ 48,728,678 ========= 196,383 ========= 133,000 231,663 182,739 129,697 177,760 242,992 89,981 93,700 171,780 139,073 ------------------ 39,118,484 ========= 133,000 231,663 182,739 129,697 177,760 242,992 89,981 93,700 171,780 139,073 ------------------ 39,069,681 ========= 120,840 208,831 138,504 90,364 146,489 209,311 77,144 86,500 171,854 128,719 ------------------ 31,839,078 ========= (16,141,535) ========= 4,645,620 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 13 STATEMENT OF EXPENDITURES FROM THE CONSOLIDATED FUND AS COMPARED WITH THE ESTIMATES OF EXPENDITURE (CURRENT) FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Agency No.
Description 01 Office of the President 1 Head Office Administration 2 Presidential Advisory 3 Amerindian Development 4 Public Policy and Planning Approved Allotment (Allotment 1) 2007 Revised Allotment Total Funds Available Actual Expenditure Under Total Funds Available Actual Expenditure 2007 2007 2007 2007 2006 $'000 $'000 $'000 $'000 $'000 $'000 1,250,269 212,404 0 190 1,287,069 215,604 0 190 1,302,069 215,604 0 190 1,283,930 206,939 0 0 (18,139) (8,665) 0 (190) 1,223,763 260,413 40,571 0 02 Office of the Prime Minister 95,432 95,432 106,432 102,874 (3,558) 88,200 03 Ministry of Finance 1 Ministry Adminstration 2 Accountant General's Department 04 Ministry of Foreign Affairs 1 Ministry Administration 2 Foreign Relations 3 Foreign Trade and International 07 08 09 10 Parliament Office Office of the Auditor General Public Police Service Commission Teaching Service Commission 11 Elections Commission 1 Elections Commission 2 Elections Administration 9,413,159 1,893,524 12,496,364 2,074,226 12,954,502 2,074,226 12,844,885 2,004,774 (109,617) (69,452) 10,451,598 2,088,781 658,711 1,418,692 85,734 658,711 1,418,692 85,734 658,711 1,418,692 85,734 632,848 1,412,297 81,259 (25,863) (6,395) (4,475) 558,062 1,285,771 69,832 427,343 432,543 432,543 421,764 (10,779) 328,764 0 33,955 42,226 0 33,955 42,226 0 33,955 42,226 0 33,721 41,536 0 (234) (690) 29,750 30,903 38,207 841,317 517,241 841,317 517,241 841,317 517,241 720,579 151,372 (120,738) (365,869) 707,570 1,713,165 13 Min.of Local Government & Regional Development 1
 Main Office 2 Ministry Administration 3 Regional Development 14 Public Service Ministry 1 Public Service Management 42,760 22,959 128,830 42,814 24,199 127,536 42,814 24,199 127,536 41,938 23,896 119,419 (876) (303) (8,117) 29,991 21,940 106,253 210,997 210,997 210,997 207,656 (3,341) 184,570 15 Min.of Foreign Trade & International Cooperation 0 0 0 0 0 0 16 Ministry of Amerindian Affairs 184,624 184,624 189,124 188,555 (569) 139,040 21 Ministry of Agriculture 1 Ministry Administration 2 Crops and
 Livestock Support Service 3 Fisheries Division 4 Hydrometeorological Services 542,344 746,987 71,798 120,812 542,344 746,987 71,798 120,812 834,344 746,987 71,798 120,812 832,741 739,213 64,649 115,204 (1,603) (7,774) (7,149) (5,608) 623,891 698,436 66,197 103,621 23 Ministry of Tourism, Commerce and Industry 1 Main Office 2 Ministry Administration 3 Trade, Tourism, Industrial Development & Consumer Affairs 266,505 39,942 267,043 39,146 274,796 39,146 270,433 37,561 (4,363) (1,585) 195,448 30,763 36,520 36,778 36,778 35,974 (804) 30,478 31 Ministry of Public Works & Communications 1 Ministry Administration 2 Public Works 3 Communications and Transport C/F 206,059 256,514 38,905 206,059 256,514 38,905 262,137 256,514 38,905 237,528 250,302 36,966 (24,609) (6,212) (1,939) 470,381 235,781 35,867 -------------- 19,806,753 -------------- -------------- 23,115,860 -------------- -------------- 23,960,329 -------------- -------------- 23,140,813 -------------- -------------- (819,516) -------------- -------------- 21,888,007 -------------- 2 / 14 Agency No.
Description B/F 41 Ministry of Education 1 Main Office 2 National Education Policy 3 Ministry Administration 4 Training and Development 5 Education Delivery 44 Ministry of Culture, Youth and Sports 1 Ministry Administration 2 Culture 3 Youth 4 Sports 5 Youth Entrepreneurial Skills Approved Allotment (Allotment 1) 2007 Revised Allotment Total Funds Available Actual Expenditure Under Total Funds Available Actual Expenditure 2007 2007 2007 2007 2006 $'000 19,806,753 $'000 23,115,860 $'000 23,960,329 $'000 23,140,813 $'000 (819,516) $' (4,601) (2,413) (38,156) (11,179) (31,331) (119) (437) (518) (6) 0 290,494 91,699 772,921 429,205 3,081,419 320,793 171,838 51,200 69,395 191,172 957,336 45 Ministry of Housing and Water 485,645 485,645 485,645 478,844 (6,801) 46 Georgetown Public Hospital Corporation 2,427,145 2,487,145 2,487,145 2,468,315 (18,830) 2,249,327 47 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 48 Min.of Labour, Human Service & Social Security 1 Ministry Administration 2 Social Services 3 Labour Administration 51 Ministry of Home Affairs 1
 Secretariat Service 2 Guyana Police Force 3 Guyana Prison Service 4 Police Complaint Authority 5 Guyana Fire Service 6 General Register Office 52 Ministry of Legal Affairs 1 Main Office 2 Ministry Administration 3 Attorney General's Chambers 4 Office of the State Solicitor 5 Deeds Registry 496,317 389,221 278,646 961,851 260,750 160,411 119,683 108,385 2,287,832 112,732 121,588 3,601,106 663,260 4,343 341,029 62,447 11,662 28,962 56,340 8,063 38,110 508,322 386,007 276,743 1,240,481 263,630 160,411 131,286 108,385
(2,584) (6,375) (3,086) (50,409) (3,723) (3,265) (6,185) (7,985) (983) (194) (2,581) (1,457) (7,817) (280) (890) (500) (577) (1,170) (776) (615) (862) 481,398 354,710 253,696 780,610 230,121 144,160 106,267 103,876 2,112,621 101,209 87,556 3,611,893 577,377 3,353 328,591 53,363 10,436 28,164 90,583 7,671 35,932 53 55 56 57 58 71 Guyana Defense Force 3,523,368 4,249,794 4,321,966 4,298,938 (23,028) 3,618,258 Supreme Court of Judicature 1 Supreme Courts of Judicature 2 Magistrates' Department Public Prosecutions Office of the Ombudsman Public Service Appellate Tribunal Region 1 - Barima/Waini 1 Regional Administration 2 Public Works 3 Education 4 Health Services C/F 221,902 196,037 222,085 196,594 222,085 200,613 216,415 197,920 53,304 53,928 53,928 50,262 4,426 7,258 4,426 7,258 4,426 7,258 3,038 7,017 (5,670) (2,693) (3,666) (1,388) (241) 206,733 191,768 50,630 4,224 6,933 54,725 112,860 406,364 124,024 -------------- 43,314,730 -------------- 54,725 112,860 406,364 124,024 -------------- 48,074,140 -------------- 57,209 115,860 407,364
 124,024 -------------- 49,297,291 -------------- 55,459 113,850 399,792 123,565 -------------- 48,212,593 -------------- (1,750) (2,010) (7,572) (459) -------------- (1,084,698) -------------- 49,522 108,164 336,847 126,193 -------------- 44,767,665 -------------- 2 / 15 Agency No.
Description B/F 72 Region 2 - Pomeroon/Supenaam 1 Regional Administration 2 Agriculture 3 Public Works 4 Education 5 Health Services 73 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 74 75 76 Region 6 - East Berbice/Corentyne 1 Regional Administration 2 Agriculture 3 Public Works 4 Education 5 Health Services 77 Region 7 - Cuyuni/Mazaruni 1 Regional Administration 2 Public Works 3 Education 4 Health Services 78 Region 8 - Potaro/Siparuni - Administration 1 Regional Administration 2 Public Works 3 Education 4 Health Services 79 Region 9 - Upper Takatu/Upper Essequibo 1 Regional Administration 2 Agriculture 3 Public Works 4 Education 5 Health Services 80 Region 10 - Upper Demerara/Berbice 1 Regional Administration 2 Public Works 3 Education 4 Health Services SUB TOTAL Approved Allotment (Allotment 1) 2007 Revised Allotment Total Funds Available Actual Expenditure Under Total Funds Available Actual Expenditure 2007 2007 2007 2007 2006 $'000 43,314,730 $'000 48,074,140 $'000 49,297,291 $'000 48,212,593 $'000 (1,084,698) $'000 44,767,665 76,872 142,361 70,447 633,374 211,483 102,977 143,213 68,916 1,024,080 365,144 89,720 106,528 129,038 1,304,285 136,801 37,212 66,286 91,371 627,361 128,634 54,612 226,673 83,195
130,937
(1,648) (5,359) (1,063) (833) (4,911) (2,488) (971) (1,741) (14,145) (8,931) (3,312) (978) (1,164) (6,895) (2,799) (2,400) (255) (852) (9,600) (7,065) (1,947) (331) (297) (2,631) (1,894) (2,512) (218) (3,456) (7,015) (1,098) (1,410) (4,938) (947) (1,209) 0 (401) (15,352) (2,239) -------------- 53,601,037 -------------- 75,933 64,440 806,639 133,932 -------------- 58,384,966 -------------- 78,045 66,010 808,964 133,932 -------------- 59,647,646 -------------- 76,587 65,448 791,238 129,752 -------------- 58,413,717 -------------- (1,458) (562) (17,726) (4,180) -------------- (1,233,929) -------------- 70,136 58,654 743,600 125,587 -------------- 54,154,312 -------------- 2 / 16
 Agency No.
Description STATUTORY 01 03 07 08 09 10 11 51 55 56 57 58 90 Office of the President Ministry of Finance Parliament Office Office the the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission Ministry of Home Affairs Supreme Court of Judicature Public Prosecutions Office of the Ombudsman Public Service Appellate Tribunal Public Debt SUB TOTAL TOTAL PAYMENTS Approved Allotment (Allotment 1) 2007 Revised Allotment Total Funds Available Actual Expenditure Under Total Funds Available Actual Expenditure 2007 2007 2007 2007 2006 $'000 $'000 $'000 $'000 $'000 $'000 13,105 1,633,573 248,651 0 9,439 6,117 34,148 16,472 158,893 9,384 7,897 9,434 7,516,840 -------------- 9,663,953 -------------- 14,299 1,633,573 263,787 0 9,600 6,117 36,709 16,472 201,667 9,384 7,897 9,434 7,516,840 -------------- 9,725,779 -------------- 14,299 1,633,573 263,787 0 9,600 6,117 36,709 16,472 201,667 9,384 7,897 9,434 7,516,840 -------------- 9,725,779 -------------- 14,299 1,633,406 262,509 0 4,620 3,690 36,607 12,448 201,560 0 0 0 6,459,054 -------------- 8,628,193 -------------- 0 (167) (1,278) 0 (4,980) (2,427) (102) (4,024) (107) (9,384) (7,897) (9,434) (1,057,786) -------------- (1,097,586) -------------- 5,360 1,547,100 163,721 0 8,858 6,113 50,977 13,249 190,638 0 0 0 7,619,195 -------------- 9,605,211 -------------- 63,264,990 ========= 68,110,745 ========= 69,373,425 ========= 67,041,910 ========= (2,331,515) ========= 63,759,523 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 17 STATEMENT OF EXPENDITURES FROM THE CONSOLIDATED FUND AS COMPARED WITH THE ESTIMATES OF EXPENDITURE (CAPITAL) FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Agency No.
Description Approved Allotment (Allotment 1) 2007 Revised Allotment Total Funds Available Actual Expenditure 2007 2007 2007 Under Total Funds Available 2007 Actual Expenditure 2006 $'000 $'000 $'000 $'000 $'000 $'000 Public Service Ministry Office of the President Office of the Prime Misister Parliament Office Office of the Auditor General Public & Police Service Commissions Teaching Service Commission Elections Commission 01 02 03 Ministry of Finance 04 Ministry of Foreign Affairs 07 08 09 10 11 13 Min.of Local Government & Regional Development 14 15 Min.of Foreign Trade & International Cooperation 16 Ministry of Amerindian Affairs 21 Ministry of Agriculture 23 Ministry of Tourism, Commerce and Industry 31 Ministry of Public Works and Communications 41 Ministry of Education 44 Ministry of Culture, Youth and Sports 45 Ministry of Housing & Water 46 47 Ministry of Health 48 Min.of Labour, Human Services & Social Security 51 Ministry of Home Affairs 52 Ministry of Legal Affairs Guyana Defense Force 53 Supreme Court 55 Public Prosecutions 56 Office of Ombudsman 57 Public Service Appellate Tribunal 58 Region 1: Barima/Waini 71 Region 2: Pomeroon/Supenaam 72 Region 3: Essequibo Islands / West Demerara 73 Region 4: Demerara/Mahaica 74 Region 5: Mahaica/Berbice 75 Region 6: East Berbice/Corentyn 76 Region 7: Cuyuni/Mazaruni 77 Region 8: Potaro/Siparuni 78 Region 9: Upper Takatu/Upper Essequibo 79 Region 10: Upper Demerara / Upper Berbice 80 Georgetown Public Hospital Corporation 741,707 506,000 9,372,483 17,090 33,000
232,000
(164,259) (180,231) (5,510,631) (415) (10,486) (9,402) (32) (10) (4) (229,688) (152) 0 (56) (724,413) (22,011) (959,635) (29,834) (30,642) (966,864) (4) (520,342) (9,485) (164,585) (81,346) (7,623) (21,952) (6) (580) (2,100) 0 (337) (261) (603) (2,040) (3,336) (19) 0 (5,579) (35) TOTAL PAYMENTS ----------------- 36,697,500 ========= ----------------- 48,532,295 ========= ----------------- 48,728,678 ========= ----------------- 39,069,681 ========= ----------------- (9,658,997) ========= ----------------- 31,839,078
 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 18 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 2007 Agency No.
Description Wages and Salaries 2007 Employment Overhead Expenses 2007 Total Expenditure 2007 Total Expenditure 2006 $'000 $'000 $'000 $'000 01 07 08 09 10 11 51 55 57 58 03 90 Office of the President Parliament Office Office the 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 Pension and Gratuities Payments to Dependent's Pension Fund Sub-total Public Debt Internal Principal Internal Interest External Principal External Interest Sub-total GRAND TOTAL 3,394 71,827 0 1,395 178 13,505 4,479 77,667 0 0 ----------------- 172,445 ----------------- 0 0 ----------------- 0 ----------------- 0 0 0 0 ----------------- 0 ----------------- 14,299 262,509 0 4,620 3,690 36,607 12,448 201,560 0 0 ----------------- 535,733 ----------------- 1,619,131 14,275 ----------------- 1,633,406 ----------------- 51,917 3,190,659 1,771,363 1,445,115 ----------------- 6,459,054 ----------------- 5,360 163,721 0 8,858 6,113 50,977 13,249 190,638 0 0 ----------------- 438,916 ----------------- 1,535,000 12,100 ----------------- 1,547,100 ----------------- 1,099,428 2,364,999 2,297,262 1,857,506 ----------------- 7,619,195 ----------------- 8,628,193 ======== 9,605,211 ======== HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)
10,905 190,682 0 3,225 3,512 23,102 7,969 123,893 0 0 ----------------- 363,288 ----------------- 1,619,131 14,275 ----------------- 1,633,406 ----------------- 51,917 3,190,659 1,771,363 1,445,115 ----------------- 6,459,054 ----------------- 2 / 19 STATEMENT OF RECEIPTS AND PAYMENTS OF THE CONTINGENCIES FUND FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 R E C E I P T S (Replenishment) 19.01.2007 15.11.2007 Replenishment by Financial Paper No.

5/2006 Replenishment by Finanical Paper No.


1/2007 TOTAL RECEIPTS P A Y M E N T S (Drawing Rights) Amount 2007 $'000 1,721,362 1,668,232 --------------- 3,389,594 ========= Warrant No.
Date of Warrant Ministry/Department/Region Amount Ministry of Home Affairs/Prison Ministry of Home Affairs/Prison Ministry of Home Affairs/Prison Ministry of Home Affairs/Prison Ministry of Home Affairs/Prison Supreme Court Of Judicature Supreme Court Of Judicature Ministry of Home Affairs/Prison Ministry of Finance Ministry of Agriculture Director of Public Prosecutions Ministry of Local Government Ministry of Home Affairs/Police Ministry of Home Affairs/Police Ministry of Health Ministry of Agriculture Ministry of Home Affairs/Police Supreme Court Of Judicature Ministry of Home Affairs/Police Guyana Defence Force Guyana Defence Force Guyana Defence Force Guyana Defence Force Ministry of Education Ministry of Education Supreme Court Of Judicature Ministry of Education Ministry of Home Affairs/Police Ministry of Home Affairs/Police 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 C/F 2 / 20 $' ------------- 983,451 ------------- Warrant No.
Date of Warrant Ministry/Department/Region B/F Guyana Defence Force Guyana Defence Force Ministry of Finance Ministry of Home Affairs Secretariat Ministry of Home Affairs/Police Guyana Elections Commission Parliament Office Ministry of Health Ministry of Culture Youth and Sport Ministry of Labour, Human Service and Social Security Region # 7 RDC Region # 7 Region # 2 Region # 2 Region # 8 Region # 8 Region # 8 Region # 1 Guyana Defence Force Guyana Defence Force Guyana Defence Force Region # 6 Region # 10 Ministry of Agriculture Guyana Defence Force Region # 8 Region # 8 Supreme Court of Judicature Supreme Court of Judicature Region # 10 Ministry of Home Affairs/Police Ministry of Home Affairs/Police Ministry of Home
 Affairs/Police Ministry of Amerindian Affairs Region # 5 Region # 5 Region # 5 Region # 10 Region # 3 Region # 9 Region # 1 Region # 6 Region # 5 Office of the Prime Minister Ministry of Tourism, Industry And Commerce Office of the President Ministry of Amerindian Affairs Ministry of Finance Region # 2 Region # 1 Ministry of Labour, Human Service and Social Security Ministry of Home Affairs/Police Ministry of Public Works and Communication Ministry of Home Affairs Ministry of Home Affairs Ministry of Home Affairs C/F 2 / 21 Amount $' ---------------- 2,452,180 ---------------- Warrant No.
Date of Warrant Ministry/Department/Region B/F Ministry of Labour,Human Service and Social Security Ministry of Home Affairs/Police Ministry of Home Affairs/Police Ministry of Home Affairs/Prisons Ministry of Home Affairs/Police Ministry of Home Affairs/Prisons Ministry of Home Affairs/Prisons Ministry of Home Affairs Ministry of Home Affairs/Prisons Ministry of Culture Youth and Sport Ministry of Agriculture Ministry of Home Affairs/Police Ministry of Home Affairs/Prisons Ministry of Finance Region # 6 Ministry of Local Government Ministry of Local Government TOTAL PAYMENTS SUMMARY Opening Balance - 01 January 2007 Add: Payments (Drawing Rights) authorised in 2007 Less: Replenishments in 2007 Balance outstanding at 31 December 2007 Amount $'000 2,452,180 1,600 17,000 57,000 1,700 1,000 460 300 500 2,100 152,398 27,000 7,000 539 396,235 3,328 1,965 4,992 ---------------- 3,127,297 ========= 2007 $'000 1,721,362 3,127,297 (3,389,594) ---------------- 1,459,065 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)
2 / 22 STATEMENT OF CURRENT ASSETS AND LIABILITIES OF THE GOVERNMENT OF GUYANA AS AT 31 DECEMBER 2007 CURRENT ASSETS Bank Total Current Assest CURRENT LIABILITIES Treasury Bills 90 Days & K Series 180 & 360 Days Other Liabilities Dependents Pension Fund Sugar Industry Welfare Committee Sugar Industry Welfare Labour Fund Sugar Industry Rehabilitation Fund Sugar Industry Price Stabilization Fund Miscellaneous Total Current Liabilities Notes 2 & 3 2007 $'000 2007 $'000 21,677,203 21,677,203 2006 $'000 2006 $'000 27,772,364 27,772,364 3 1,630,657 49,751,412 51,382,069 6,195,825 52,641,238 58,837,063 378,396 50,691 1,372,508 65,850 12,662 1,172,730 321,241 50,691 1,275,903 62,934 12,054 1,125,005 2,847,828 61,684,891 3,052,837 54,434,906 NET CURRENT LIABILIITIES 32,757,703 33,912,527 HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 23 Notes to and Forming Part of the Financial Statements Note 1: Summary of Significant Accounting Policies 1.1 Basis of Preparation The financial statements have been prepared in accordance with Generally Accepted Accounting Standards and Principles.

The cash basis of accounting convention is followed for determining when a financial transaction is recorded in the Government’s records.
This means, only when cash is paid or received is a transaction recorded.

The notes to the financial statements form an integral part to understanding the statements and must be read in conjunction with the statements.

The accounting policies have been applied consistently throughout the period.

1.2 Reporting Entity The financial statements are for the Government of Guyana.

The consolidated financial statements comprise the accounts of Ministries and Departments of Government.
They do not include Statutory Bodies and Wholly-owned subsidiaries.

The consolidated financial statements only include those entities that perform their accounting through the IFMAS system.

Various Ministries implement projects that are funded directly by donors either via loans or grants and accounted for separately, however, their gross transactions are recorded in the government’s accounts via “dummy transactions”.
1.3 Cash Cash means notes and coins held and any deposits held at call with a bank or financial institution.

Cash is recognized at its nominal amount.

Interest is credited to revenue as it is received or to expense when it is deducted from the bank account.

1.4 Loans/Advances Receivable Loans are recognised at the amounts lent.

Provision is made for bad loans when collection of the loan or part thereof is judged to be less rather than more likely.
Interest, if charged, is credited to revenue as it is received.

1.5 Refunds of Previous Year Expenditures Expenditures refunded to the Consolidated Fund from previous years are recorded as revenue receipts in the current year and not as reductions of current year’s expenditures.

2 / 24 1.6 Capital Revenue Capital Revenue comprises mainly of loan, grant and debt relief proceeds.
Loan proceeds are not recorded as a liability on the balance sheet but as capital revenue on the Statement of Receipts and Payments.

1.7 Monetary Sterilization Account The purpose of the Monetary Sterilization Account is to remove excess liquidity from the financial system.

The vehicle for performing this is government issued 182 and 365 day Treasury Bills.

The cost to the government is the interest charge on the redeemed T-bills as they come due.
This is a statutory cost charged to internal interest expense.

The monetary sterilization liability should be exactly offset by the monetary sterilization bank account, creating a fully funded liability.

1.8 Reporting Currency The reporting currency is Guyana Dollar (GY$) 1.9 Authorization Date The financial statements were authorized for issue in April 2008 by Dr. Ashni Singh, Minister of Finance.
2 / 25 Note 2: 2000 Series Bank Accounts The 2000 series are a combination of various project, grant, debt relief and balance of payment accounts.

These accounts do not form part of the consolidated bank account (#407), however, are government funds.
Remedial Maintenance Project-Geo Sewerage Infrastructural Dev Fund Account Ministry of Finance/PL480 TIT-95 Account Minisitry of Finance-Agri Sector Prog 965-SF/GY Japanese-Non Project Grant Aid Deposit EPDS-Buy Back Programme Japanese Agricultural Grant Guyana/USA Economy Support Grant 030 Stale Dated Cheques Poverty Reduction Support TOTAL INACTIVE Accountant General HIA IDB - Techincal Coop Small Projects Swiss Fund Ministry of Finance-Financial Sector Reform Program CPF-8th EDF Structural Adjustment Prog-Int.
Account HIPIC Relief - CMCF Counterpart Fund-Structural Adj.

Support Program Int.

Account Sun Work Around Account Japanese Non-project grant aid 2001 CARICOM Headquarters Building Project NAO Task Force Tech.

Coop Facility Prog.

Estimates No.
1 NAO Task Force GOG/IDB Fiscal & Financial Management Programme Budgetary Support GOG/IBRD Global Fund-National Initiative to Accelerat Access… GOG/IBRD Global Fund-National Initiative to Accelerat Access… GOG/IBRD Global Fund for Tuberculosis Special Deposit-Accountant General OPEC Fund International Development Multilateral Debt Relief Japanese Non-Project Grant Aid Environmental Protection Agency Official Competitiveness (14,260,797) 0 (28,305) 0 0 (513,941,236) 1,454,733 12,620,211 0 (9,487,195) 0 0 0 1,167,564,711 (26,090,052) (32,611,995) (19,444,971) 0 (75,836,177) (2,244,422,858) 424,961,049 28,977,451 599,025,000 TOTAL ACTIVE 21,564,727,536 22,266,247,967 (701,520,431) TOTAL (ACTIVE & INACTIVE) 26,710,310,834 27,411,831,265 (701,520,431) 2 / 26 Note 3: Monetary Sterilization Account 3.1 The Monetary Sterilization account deficit of $659.910 million is
 the difference between the outstanding liability ($49,751,412,000) and cash held for purpose of retiring the liability ($49,091,502,000).
The difference of $659.910 million relates to unpaid discounts to the Bank of Guyana by the Government of Guyana of $271.710 million for the year 2007 and the remainder of $388.2 million represents a cumulative balance from years 2006 and prior.
3.2 The following gives a breakdown of the bank balances in summarised form with comparative figures at the end of the preceding year: Account № Description 404 407 400 401 405 3001 - 969 Redemption of Treasury Bills Account Consolidated Fund (New) “ “ (Old) Deposits Fund General Account Non-Sub-Accounting Min/Dept Other Ministries/Departments' Accounts Monetary Sterilisation Account Total Amount 2007 $M (21,347) 19,222 (46,906) 55 34 344 8,750 49,092 Amount 2006 $M (20,948) 17,452 (46,906) 55 34 527 6,686 51,874 9,244 8,774 2 / 27 STATEMENT OF PUBLIC DEBT AS AT 31 DECEMBER 2007 SUMMARY SHEET DESCRIPTION EXTERNAL INTERNAL TOTAL UNFUNDED FUNDED SUB TOTAL G$'000 121,023,850 0 ------------------- 121,023,850 G$'000 60,863,419 4,798,249 ------------------- 65,661,668 G$'000 181,887,269 4,798,249 ------------------- 186,685,518 SHORT-TERM Treasury Bills (90 days & K Series) 0 1,648,150 1,648,150 MEDIUM-TERM Treasury Bills(182 &365 days) GRAND TOTAL 0 ------------------- 121,023,850 =========== 51,861,550 ------------------- 119,171,368 =========== 51,861,550 ------------------- 240,195,218 =========== HON DR A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)
2 / 28 REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST `000 `000 `000 a `000 b `000 a `000 b `000 DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 `000 a `000 b `000 8 AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 `000 GUYANA DOLLAR EQUIVALENT 31.12.07 11 `000 TERMS AND CONDITIONS OF LOAN SCHEDULE OF PUBLIC DEBT EXTERNAL LOANS DEBT SERVICE COST PAID IN 2007 PAYMENT NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 INTERNATIONAL DEVELOPMENT ASSOCIATION (IDA) Secondary Schools Reform Credit No.
2879 - GUA SDR 2,081 2,061 Second Education Project Loan Credit No.

1106-GUA.

Water Supply and Technical Assistance Credit No.

2559-0 GUA USD 5,395 1,250 SDR 2,606 1,965 0 0 0 42 16 42 16 0 42 0 15 0 42 0 15 SDR 3,600 2,066 353 0 17 0 17 0 0 0 0 0 0 0 0 58 2,019 648,054 The borrower shall repay the principal amount, the credit in semi-annual installments payable after 1 October 2006and ending 1 April, 2016.

0 1,250 256,760 Principal repayments in semi-annual installments from 1/6/85 to 1/12/2001.
Final 2004/12/01 57 1,923 617,241 Repayments commence on 1/6/2004 in 60 semi- annual install.

and ends 1/12/2033.

Int, rate each install.

and including int.

payable on 1/12/2013 shall be 1% of principal and 2% on bal.

outstanding.

17 2,419 776,446 This loan shall be repaid in semi annual installments commencing 15 June 2013 ending 15 December 2042 Public Sector Technical Assistant Project Credit No.

3726 - GY Caribbean Development Bank (CDB) Finance Guyana's Economic Recovery Programme Loan No.
7/SFR-GU USD 42,000 32,900 Sea Defence West Coast Berbice Loan No.

08/SFR-GU USD XEU 7,400 3,036 6,504 141 Second Road Project 10/SFR-GU USD 11,000 10,702 0 0 0 0 1,400 647 915 320 485 327 2,047 31,500 6,470,346 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 1990-09-06 234 5 128 3 176 5 96 3 58 0 32 0 362 8 6,270 136 1,287,907 Repayment of 24 installments to be paid 12 times 41,118 each year beginning on 1995-06-30.

60 repayments to 178 214 178 160 0 54 392 10,524 be paid 4 times each year beginning on 2000-03-31.

Ending 2035-06-30.

2,161,712 This loan shall be repaid in 120 equal installments for 10 years and expires after 10 years after the date of the first disbursement.
Road Improvement and Maintenance TA- Guyana 14/SFR - GUY USD 591 407 Water Rehabilitation Project Loan No.

11/SFR -GU Poor Rural Co. Support Service Loan No.
13/SFR -GY CDB Debt Service to EEC Wisco 6-SFR / R Regional Tourism Emergency Programme 15/ SFR - GUY Drainage and Irrigation Project 9 SFR - GU Third Road Project ( Hard Portion) 2 / OR (Equity R) C/F USD 8,801 8,773 28 293 174 219 130 73 USD 5,100 3,040 1,714 XEU 600 340 USD 113 76 USD 5,050 4,931 95 USD / 29 44 75 0 0 0 0 0 466 8,509 1,747,815 120 equal quarterly payments commencing 31st March 2007,ending 31 st December 2036 83 4,754 976,509 80 equal quarterly payments commencing 31st January2011,ending 31 st October 2030 23 320 96,749 This Loan shall be repaid over a 30 year period on 10 January each year commencing 10/1/93 and ending 10/7/2022.
82 333 68,401 This loan to be repaid in 32 equal installments each due commencing on the first due date after expiry of 2 years from date of first 13 100 64 13,146 This loan shall be repaid 36 equal installments 5,026 1,032,380 Repayment shall commence September 2012 and ending 30 th June 2042 461 7,726 1,586,981 This loan shall be repaid in 68 equal installments commencing on the first due date after the expiry of 5 years following the date of the first disbursement.
17,781,563 REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST a b a b DEBT SERVICE COST PAID IN 2006 PAYMENT DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 b 8 a AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT 31.12.07 11 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 B/F Third Road Project (SFR Protion) 2 / OR-GUY Skeldon Sugar Modernisation Project 3/SFR-GUY Skeldon Sugar Modernisation Project 3/OCR-GUY USD 10,000 10,000 0 USD XEU USD XEU 13,990 4,898 44 867 0 14,240 5,198 63 1,129 0 Caribbean Court of Justice - Regional 1 / SFR - GUY USD 4,400 4,400 Caribbean Court of Justice - Regional 1 / OCR-Guy USD 4,400 4,400 Towns Development Guyana 16/SFR-GUY USD 683 650 0 0 0 Reconstruction of Sea Defence (2nd Loan) 4/SFR-GUY - SFR- Portion USD 3,558 2,053 296 Reconstruction of Sea Defence (2nd Loan) 4/SFR-GUY - OCR- Portion USD 3,792 2,329 389 USD 3,580 1,111 1,871 USD 10,000 2,868 4,803 USD 500 500 0 Community Services Enhancement Project - 5/SFR-OR-GUY (OCR Portion) Community Services Enhancement Project - 5/SFR-SFR-GUY (OCR Portion) Natural Disaster Management 17/SFR-GUY INTER-AMERICAN DEVELOPMENT BANK (IDB) Abary Drainage & Irrigation Project Loan No.
465/SF-GY C/F This loan shall be repaid in 68 equal installments 17,781,563 commencing on the first due date after the expiry of 5 years following the date of the first disbursement.

78 1 341 3 0 0 0 78 1 5,765 44 1,184,176 Repayment shall be in 80 equal or approx.
equal 13,303 consecutive installments commencing the first due date after the expiry of 10 years following the date of disbursement.

403 3 6,327 63 1,299,615 Repayment shall be in 68 equal or approx.

equal 19,047 consecutive installments commencing the first due date after the expiry of 5 years following the date of disbursement.

88 4,400 903,794 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.

272 4,400 903,794 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.

100 563 115,645 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.
42 42 2,349 482,503 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.

79 131 2,718 558,298 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.
149 153 2,982 612,526 Repayment shall be in 80 equal quarterly payment commencing on 1st Jan 2015 & ends 1st Oct 2034 76 0 76 7,671 1,575,683 Repayment shall be in 80 equal quarterly payment commencing on 1st Jan 2015 & ends 1st Oct 2034 10 500 102,704 Repayment shall be in 80 equal or approx.

equal & consecutive quarterly installments on each due date commencing on the first due date after the expiry of 5 years following the date of disbursement of the loan.
USD 40,700 2,496 0 1,339 362 1,339 146 0 216 1,701 1,157 237,657 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.
27,844,388 2 / 30 REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST DEBT SERVICE COST PAID IN 2007 PAYMENT a b a b DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 8 b a `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT 31.12.07 11 `000 27,844,388 TERMS AND CONDITIONS OF LOAN NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 B/F Abary River Water Control Project Loan No.
536/SF-GY USD CAD XEU SEK GBP 49,500 11,299 3,262 3,016 2,013 313 Health Care Delivery Programme Loan No.

544-SF/GY USD 1,257 503 Drainage of Black Bush Polder Loan No.

559/SF-GY USD CAD DKK XEU JPK 7,200 1,287 68 1,914 176 32,970 Food Crop Production Marketing Programme - Loan No.

583/SF - GY USD 1,600 720 Primary Health Care II Project Loan No.

822/SF-GY.

Financing for Primary Education Improvement Programme Loan No.

827/SF-GY.

Supplementary Financing for the Guyana Electricity Corporation Loan No.
853/SF-GY Agriculture Sector Hybrid Programme Loan No.
877/SF-GY C/F USD JPK SFR XEU USD JPK XEU CAD SEK SFR USD GBP SFR USD XEU XEU JPK Principal repayable in 27 installments on a yearly basis 0 on 24-5 and 24-11 w.e.f.
24-11-85.

Fixed interest to be 0 charged on an annual basis at 7.5% w.e.f.

29-11-79 0 Principal to be repaid by semi-annual equal install.

0 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 & 6-11 w.e.f.

92-11-6.

Fixed interest to be charged sum has been revised to US$16.089.

53 461 94,693 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 8.10.2032.


0 This loan is repayable in equal semi-annual 0 installments from 11-02-81 to 11-08-2018.

Interest 0 shall be repaid semi-annually on 11-2 and 11-8 each 0 year beginning 11-8-79.

Loan agreement dated 0 78-2-4 for US$7.2M.

Principal repayable in 60 equal semi-annual installments from 24-5-89 to 1-11-2018.
1,287 68 1,914 176 32,970 14 1 21 2 357 1,314 70 1,955 180 33,670 0 0 0 0 0 0 0 69 667 137,007 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 commitment fee is also charged .

0 Loan payable in 26 annual installments.

Interest 1.5% 0 and after a grace period 3%.

Principal to be repaid 0 semi-annually on 16-03 & 16-09 March 16, 1997 and 0 ending September 16, 2027.

Interest and other charges shall be payable semi-annually.
0 Principal to be repaid semi-annually on 16-03 & 0 16-09 March 16, 1997 & ending September 16, 2027.

0 Interest and other charges shall be payable semi- 0 annually.

0 0 0 Loans to be repaid in 60 semi-annual installments 0 w.e.f 3 mths after the last disbursement.

Interest 0 to be paid semi-annually on the outstanding balance w.e.f 4-12-2000.

0 Interest shall be paid semi-annually on the outstanding 0 balance of the loan at the rate of 1% per annum 0 until 8 April 2002 and 2% per annum thereafter.
0 A disbursement reversal had occurred thus reducing the balance on the loan by $ / 31 28,076,088 REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST a b a b DEBT SERVICE COST PAID IN 2007 PAYMENT DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 b 8 a AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT 31.12.07 11 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 28,076,088 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 B/F Deferred Road Maintenance Loan No.
890/SF-GY Remedial Maintenance Project for Georgetown Sewerage & Water Supply - Loan No.

909/SF-GY Social Impact Amelioration Programme Loan No.

912/SF-GY Financial Sector Programme IDB Loan No.

956/SF - GY Agriculture Sector Hybrid Loan No.

965/ SF - GY Agriculture Sector Programme Loan No.

966/SF-GY Social Impact Amelioration Programme Loan No.
985/SF-GY USD XEU USD XEU SEK JPK USD JPK XEU XEU CAD USD XEU USD JPK XEU USD GBP USD CAD JPK XEU SFR Electricity Sector Programme Loan No.

986/SF-GY USD 45,000 45,000 Main Road Rehabilitation - Transportation Loan No.

999/SF-GY Urban Development Programme Loan No.


1021/SF-GY Transportation - Loan No.

1042- 1 /SF-GY Transportation - Loan No.

1042- 2 /SF-GY USD JPK USD CAD DKK XEU USD XEU 41,000 20,000 20,200 12,561 4,902 4,517 2,420 7,202 9,949 USD 9,800 9,373 Low Income Settlement Programme Loan No.
1044/SF-GY USD XEU 27,000 18,238 5,109 1,726 207 13,428 2,755 C/F This loan shall be completely repaid in 60 equal semi- 0 annual installments.
Beginning 2003/9/9 and ending 0 This Loan shall be completely repaid in 60 semi- 0 annual installments.

The first installment shall be 0 paid 10½ yrs from date of contract the last 0 installment 10 yrs thereafter.

0 This loan shall be completely repaid in semi-annual 0 installments.

Beginning 204/8/14 & ending 2034/2/14 0 Interest is charged at 1% and 2% Interest will be paid 0 semi-annually on the outstanding balance of loan at 0 1% until 2002/4/8 and 2% thereafter.
0 This loan shall be repaid in 60 semi-annually equal 0 installments commencing 6 months after the 10 anniversary of the loan.

0 This loan shall be completely repaid in 6 semi-annual 0 installments starting 2007/02/09 & ending 2036/08/09 0 0 This loan shall be repaid by the Government 1% in 0 60 semi-annual installments commencing 2001/02/09 and not later that 2036/08/09.

0 Loan shall be repaid semi-annually commencing 0 16-11-2007.

0 0 0 0 Loan shall be repaid semi-annually in 60 installments.
0 0 0 0 0 0 36 49 0 0 22,270 507,900 118 5,079 22,388 512,979 5,414 48,667 1,112,078 Principal repayment commencing 18/09/2008 and 89,096 ending 18/03/2038.

7,631 4,092 2,406 2,086 7,202 0 7,518 44 21 23 11 36 50 7,675 4,113 2,429 2,097 7,274 99 5,715 810 2,111 383 0 9,949 1,173,906 Loan to be repaid in 60 equal semi-annual 169,568 installments.
84,705 115,796 0 Interest shall be paid semi-annually on the outstanding 3,007,978 daily balance of the loan at the rate of 1% per annum until 4 February 2010 and 2% per annum thereafter.

7,518 1,855 381,031 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.

13,428 2,755 13,428 2,755 0 6,536 2,561 1,342,545 This loan shall be completely repaid in 60 semiannual 774,292 installments.
The first shall be paid on 2010-12-14 to 2040-06-14 36,327,084 / 32 REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST a b a b DEBT SERVICE COST PAID IN 2007 PAYMENT DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 8 b a AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT 31.12.07 11 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 Georgetown Sewerage and Water Rehabilitation Loan No.
1047/SF-GY USD XEU 27,000 1,339 1,211 2,727 97 245 1,187 138 12 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 B/F Environmental Protection Loan No.

1052/SF-GY Social Impact Amelioration Program Simap111- Loan No.1085 Mahaica- Rosignol Road Rehabilitation Project Loan No.1094 Basic Education Access Management Support Loan No.

1107 Unserved Areas Electrification Program Loan No.1103 Basic Nutrition Program Loan No.
1120 SF-GY USD 900 886 0 504 8 USD 20,000 13,347 4,252 4,039 125 USD XEU CAD USD CAD JPK USD XEU 40,000 33,500 34,400 17,044 5,058 9,904 11,865 4,220 39,998 3,877 1,565 USD Fiscal & Financial Management Program Loan No.

1550/SF-GY USD 15,000 5,112 5,038 Fiscal & Financial Management Program Loan No.

1551/SF-GY Fiscal & Financial Management Program Loan No.
1544/SF-GY Project Preparation and Execution Georgetown Solid Waste Management Program 1487/SF-GY 13,000 USD CAD GBP 944 1,499 119 1,349 615 0 USD 1,150 262 112 USD 1,500 1,122 270 Project Preparation and Execution Health Sector Program Loan No.
1541/SF-GY USD Semi annual equal installments commencing 36,583 2010-12-14 and to be conclude 2040-06-14.

Disbursements shall expire 5 years from the effective date of contract.
512 382 78,466 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.

4,164 13,560 2,785,330 The first installment shall be paid on 15th July 2012 & interest shall be paid semiannually at 1% until January 15 2012 & 2% thereafter.
Loan to be closed 2042/01/15 11,306 3,492 5,755 4,657 0 0 95 15 49 6,601 1,593 4,194 11,478 5,124 93,615 4,719 1,953 1,919 1,355,897 The first installment shall be paid on 15th July 2012 & 481,627 interest shall be paid semiannually at 1% until January 877,987 15 2012 & 2% thereafter.
Loan to be closed 2042/01/15 2,357,671 This loan shall be completely by 60 semiannual, 1,072,676 consecutive equal installments w.e.f 2013-01-25 171,384 to 2042-07-25 969,319 This loan shall be repaid semi-annual consecutive 590,470 equal installments.

The first installment shall be paid o on March3 , 2013 & last installment September 3, 2042.

394,178 This loan shall be 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 100 10,150 2,084,889 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.

61 22 2 0 0 2,293 2,114 119 374 471,000 Interest shall be paid semi-annually on the outstanding 442,552 daily balance of the loan at the rate of 1% per annum 48,982 until 30/7/2044 and 2% per annum thereafter.
76,823 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 1,392 285,928 The borrower shall amortise the loan in semi- annual installments on the same dates for payment of interest.

The date for the first principal amortisation installment shall coincide with the date on which the next immediate interest payment is due, once six months from the scheduled date of the last disbursement have elapsed.
0 0 0 238 48,887 The borrower shall amortise the loan in semi- annual installments on the same dates for payment of interest.

The date for the first principal amortisation installment shall coincide with the date on which the next immediate interest payment is due, once six months from the scheduled date of the last disbursement have elapsed.
C/F 51,742,595 2 / 33 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 B/F REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST a b a b DEBT SERVICE COST PAID IN 2007 PAYMENT DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 b 8 a AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT 31.12.07 11 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 Agriculture Support Services Programme Loan No.
1558/SF-GY USD 22,500 923 457 Social Statistics and Policy Analysis Program Loan No.1516/SF-GY USD 3,450 325 404 Health Sector Programme Loan No.1548/SF-GY USD 23,000 6 3,490 Public Management Modernisation Program Loan No.1604/SF-GY USD 5,000 133 606 New Amsterdam Road Project Loan No.1554/SF-GY USD XEU 37,300 21 0 6,203 821 Competitiveness Program Loan No.

1649/SF-GY USD 800 190 535 Citizen Security Program Loan No.

1653/SF-GY USD 1,000 50 345 Georgetown Solid Waste Mng.

Prog.

Loan No.
Prog.

Loan No.

1730/SF- GY USD 18,070 Georgetown Solid Waste Mng.

Prog.

Loan No.

1731/SF- GY USD 2,500 Prog.

For Modernisation of Justice Admin.

Loan No.

1745/SF- GY USD 15,000 Prog.

For Modernisation of Justice Admin.

Loan No.

1746/SF- GY USD 10,232 Support For Competitiveness Loan No.
1750/SF- GY USD 18,000 C/F This loan shall be repaid semi-annual consecutive and in so far possible equal installments.

The first installment shall be paid on the 24th March 2015 and the last 24th March 2044.

The first interest shall be made on 24th March 2005.
19 729 149,742 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 2044/03/24 121 3,496 718,106 The loan shall be completely repaid by the borrower by means of semi-annual consecutive , and, insofar as possible equal installments no later than May 27,2045.

26 739 151,796 The loan shall be repaid semiannual, consecutive and equal installments.
The first installment 15 Dec.2015 and last installment 15th June 2045.

179 0 6,224 821 1,278,458 Loan shall be repaid semiannual, consecutive equal 248,221 installment.

The first installment on 6 Dec. 2015 and last installment 6 June 2045.
0 0 725 395 148,921 The borrower shall pay on the undisbursed balance of the financing which is not in the currency of the borrower's country a credit fee of 1/2 of 1% per annum, which shall begin to accrue twelve(12) months after the date of the Resolution of the Board of Executive Directors approving the financing.
81,136 The borrower shall pay on the undisbursed balance of the financing which is not in the currency of the borrower's country a credit fee of 1/2 of 1% per annum, which shall begin to accrue twelve(12) months after the date of the Resolution of the Board of Executive Directors approving the financing.
27 928 190,618 The borrower shall repay this loan in Sixty installments commencing on the 22nd of August 2017 ending 22nd Feb.2047 and int .at 1% pre annum on 22nd Aug. 2007 3 19 12 0 30 7 0 The Borrower shall pay the loan in Advance within a 30 day period from the date of each disburstment and int- erest semi annually at 1 % until 22nd Feb 2017 6,162 Loan shall be repaid semiannual, consecutive equal installment.

The first installment on 6 Jun.

2017 and last installment 6 June 2057.


1,438 Loan shall be repaid semiannual, consecutive equal installment.

The first installment on 6 Jun.

2017 and last installment 6 June 2057.

20 2,955 606,980 Loan shall be repaid semiannual, consecutive equal installment.

The first installment on 6 Jun.
2017 and last installment 6 June 2057. and int at 1% per annum until the 10th aniversary and 2% thereafter 55,607,636 0 0 0 0 0 0 0 0 0 0 0 0 54 19 121 26 172 0 0 0 27 3 19 12 20 2 / 34 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST a b a b DEBT SERVICE COST PAID IN 2007 PAYMENT DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 8 b a AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT 31.12.07 11 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 B/F Support For Competitiveness Loan No.
1751/SF- GY USD 8,650 Citizen Security Programme Loan No.

1752/SF- GY USD 19,800 Transport Infastrusture Rehab.

Prog.

Loan No.
Prog.

Loan No.

1803/SF- GY USD 27,000 0 0 0 United States Agency for Int.Dev Pl 480 for 1999 USD 7,000 1,107 Rehabilitation of the Bauxite Industry Sysmin - 3663/Gua/P XEU 10,496 9,374 XEU Loan shall be repaid semiannual, consecutive equal installment.

The first installment on 6 Jun.


2017 and last installment 6 June 2057. and int at 1% per annum until the 10th aniversary and 2% thereafter 9 712 146,250 Loan shall be repaid semiannual, consecutive equal installment.

The first installment on 31 July.

2017 and last installment 31 Jan 2047. and int at 1% per annum until the 31st Jan 2017 and 2% thereafter 17 500 102,704 Loan shall be repaid semiannual, consecutive equal installment.

The first installment on 11Jan.


2018 and last installment 11 July 2047. and int at 1% per annum until the 11st Jan 2017 and 2% thereafter 76 1,059 217,527 Principal repayment commence 2004-12-30 and ending 2030-12-30 468 9,003 2,721,965 Principal repayment in 60 semi-annual installment on 1 March & 1 Sept. ending 1 March 2030.

742 5,036 1,522,583 Loan to be repaid by 15 equal annual installments on 10th Dec. 2001 ending 10th Dec. 2015.
SDR 7,300 4,701 1,499 243 41 216 21 27 20 284 5,957 1,912,065 Principal payment shall be made semi-annually on Rose Hall Water Supply Project 7.1035 INTERNATIONAL FUND FOR AGRICULTURAL DEVELOPMENT CAD/Guyana (Poor Rural Communities Support Services Project 436 - GY OPEC Fund for International Development 716pg OPEC Fund for International Development 1058 H USD 15,188 14,581 USD 7,500 7,500 Rescheduling of Guyana Debt/ Trinidad & Tobago.
USD 55,980 54,706 Transfer of GUYMINE'S Liabilities to Government Bonds USD GBP 2,685 21 2,685 21 Non- Paris Club Creditors CHINA 2nd Economic and Technical Agreement 3rd Economic and Technical Agreement C/F CNY 20,000 20,000 CNY / 35 1 April and 1 October commencing 1/4/2007 and ending 1 /10/2036.
607 220 827 13,974 2,870,369 Principal repayment shall be made semi-annually commencing 2001/02/16.

0 0 0 0 20,000 19,058 75 75 7,500 1,540,559 Repayment of 40 equal and consecutive semi-annual instalments.

Cmmencing 2011-01-15 and ending 2030-07-15.

0 0 0 0 0 3,323 53,143 10,915,987 Principal repayment shall be made semi-annually on 23/5 and 23/11 beginning 23/11/2002 and ending 0 0 2,685 21 551,520 The Bonds are fixed dated with maturity date of 12 8,644 years and 1 day.
Interest is payable annually at 5% per annum.

20,000 19,058 0 0 0 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.

0 10 principal repayments to be paid each year on 30 June beginning 30/6/98.
The original loan sum 78,167,313 REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST a b a b DEBT SERVICE COST PAID IN 2007 PAYMENT DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 8 b a AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT TERMS AND CONDITIONS OF LOAN 31.12.07 11 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 Venezuela Emergency Assistance USD 15,000 12,500 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 B/F CHINA Programme of Economic Co-operation 1992 China Acquisition of Plant(s) Technical Assistance CHINA Commodity Loan Agreement 4th Economic and Technical Co-operation Yugoslavia Credit Agreement United Arab Emirates Economic Co-operation Argentina Kuwait Libya Russia China Aero-Technology Import and Export Corporation CATIC Italy Procurement of Equipment for the rehab.
maint.

and construct.

of drainage and irrigation facilities in Mahaica.
Export Import Bank of China The design and supply of the co-generation plant under the Skeldon Sugar Modernisation Project Exim Bank of India CNY 22,748 28,801 CNY 20,000 20,000 GBP 620 609 CNY 28,080 25,365 USD 1,175 1,105 UAE 19,840 23,332 USD 6,783 11,493 USD 10,180 55,440 USD USD 15,000 37,469 278 278 USD 2,122 322 0 0 0 0 0 0 0 0 0 0 0 0 XEU 3,305 3,131 (2) CNY 270,000 153,599 29,321 Construction of Cricket Stadium USD 19,000 19,000 0 Construction of Traffic Lights USD 2,100 630 1,470 C/F / 36 20,000 609 25,365 0 0 0 0 0 0 0 0 0 0 0 0 28,801 28,801 78,167,313 0 0 0 0 0 10 installments commencing 2007/01/01 and ending 2012/07/01.
0 10 annual installments commencing 2000/7/1 ending on 2010/6/30.

Due date 1 July of every year.

0 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.

0 10 annual installments commencing 2004/01/01 and ending on 2013/12/31.

12,500 2,567,598 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.
1,128 231,700 6 principal repayments of the loan shall be paid 21/6 and 21/12.

Yearly beginning 83/12/21.

23,809 1,319,085 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.

11,831 2,430,180 Repayable 1996 to 1998 at 7.5%.

60,723 12,472,978 Repayable 1982 to 1993 at 7.5% to 10.8%.

37,856 7,775,918 Repayable 1981 to 1993 at varying interest rates.
277 56,898 Principal is repaid on 23-03 and 23-09 beginning 23/09/86 - 92 and only on 23/09 in 1993.

0 0 Debt service payments will commence 2002/08/09 and end 2007/08/09 and is interest free 20,000 609 25,365 0 0 0 0 0 0 17 322 0 0 0 0 0 0 0 0 0 0 0 31 3,129 946,021 Interest starts accruing on the 23/04/20004.

Principal repayment starts on 23rd April, 2015.

Final due date 23 April 2032.

0 3,619 182,920 5,096,345 Maturity period will be 240 months.
Grace period 60 months and repayments 180 months will there be any disbursements.

Ending January 26 2035 0 0 336 19,000 3,902,748 40 equal semi-annual installments commencing 14.01.2010 & ending 14.07.2029.

Interest rate 1,75 % 5 years grace period.
25 2,100 431,356 Repayment of 30 installments to be paid 2 times each year on 14 January and 14 July commencing 2012-01-14 and ending 2060-07-14 115,398,141 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 B/F VENEZUELA REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST a b a b DEBT SERVICE COST PAID IN 2007 PAYMENT DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 b 8 a AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT TERMS AND CONDITIONS OF LOAN 31.12.07 11 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 115,398,141 PetroCaribe Agreement-1st shipment 2007 USD 1,161 PetroCaribe Agreement-2nd shipment 2007 USD 1,101 PetroCaribe Agreement-3rd shipment 2007 USD 864 PetroCaribe Agreement-4th shipment 2007 USD PetroCaribe Agreement-5th shipment 2007 USD 914 841 PetroCaribe Agreement-6th shipment 2007 USD 686 PetroCaribe Agreement-7th shipment 2007 USD 872 PetroCaribe Agreement-8th shipment 2007 USD 915 PetroCaribe Agreement-9th shipment 2007 USD 1,177 PetroCaribe Agreement-10th shipment 2007 USD 467 PetroCaribe Agreement-11th shipment 2007 USD 953 PetroCaribe Agreement-12th shipment 2007 USD 1,850 PetroCaribe Agreement-13th shipment 2007 USD 1,863 PetroCaribe Agreement-14th shipment 2007 USD 1,358 PetroCaribe Agreement-15th shipment 2007 USD 1,654 PetroCaribe Agreement-16th shipment 2007 USD 875 PetroCaribe
 Agreement-17th shipment 2007 USD 1,683 PetroCaribe Agreement-18th shipment 2007 USD 458
0 0 1,139 1,079 864 896 825 672 855 897 1,154 458 934 1,813 1,926 1,331 1,621 857 1,650 1,164 233,959 Repayment of 32 installments to be paid once each year commencing 2010-05-08 & ending 2032-05-08 221,635 Repayment of 32 installments to be paid once each year commencing 2010-05-23 & ending 2032-05-23 177,472 Repayment of 32 installments to be paid once each year commencing 2010-06-09 & ending 2032-06-09 184,045 Repayment of 32 installments to be paid once each year commencing 2010-06-28 & ending 2032-06-28 169,461 Repayment of 32 installments to be paid once each year commencing 2010-07-25 & ending 2032-07-25 138,034 Repayment of 32 installments to be paid once each year commencing 2010-07-26 & ending 2032-07-26 175,624 Repayment of 32 installments to be paid once each year commencing 2010-08-11 & ending 2032-08-11 184,251 Repayment of 32 installments to be paid once each year commencing 2010-09-11 & ending 2032-09-11 237,041 Repayment of 32 installments to be paid once each year commencing 2010-09-18 & ending 2032-09-18 94,077 Repayment of 32 installments to be paid once each year commencing 2010-10-04 & ending 2032-10-04 191,851 Repayment of 32 installments to be paid once each year commencing 2010-10-08 & ending 2032-10-08 372,404 Repayment of 32 installments to be paid once each year commencing 2010-11-06 & ending 2032-11-06 395,615 Repayment of 32 installments to be paid once each year commencing 2010-11-06 & ending 2032-11-06 273,398 Repayment of 32 installments to be paid once each year commencing
 2010-11-10 & ending 2032-11-10 332,966 Repayment of 32 installments to be paid once each year commencing 2010-11-17 & ending 2032-11-17 176,034 Repayment of 32 installments to be paid once each year commencing 2010-11-17 & ending 2032-11-17 338,923 Repayment of 32 installments to be paid once each year commencing 2010-11-27 & ending 2032-11-27 239,095 Repayment of 32 installments to be paid once each year commencing 2010-11-28 & ending 2032-11-28 C/F 119,534,027 2 / 37 NAME OF CREDITOR/ LOAN IDENTIFICATION/
 DESCRIPTION OF LOAN 1 REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN AMOUNT UNPAID AS AT 01.01.07 DURING 2007 PRINCIPAL AMOUNT DIS- BURSED DEBT SERVICE COST DUE & PAYABLE IN 2007 INTEREST PRINCIPAL INTEREST a b a b DEBT SERVICE COST PAID IN 2007 PAYMENT DEBT RELIEF TOTAL PAYMENT PRINCIPAL INTEREST & DEBT RELIEF 9=7+8 8 b a AMOUNT UNPAID AS AT 31.12.07 10 = (4+5+6b)-9 GUYANA DOLLAR EQUIVALENT TERMS AND CONDITIONS OF LOAN 31.12.07 11 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 B/F PetroCaribe Agreement-19th shipment 2007 USD 1,294 PetroCaribe Agreement-20th shipment 2007 USD 842 PetroCaribe Agreement-21st shipment 2007 USD 1,260 PetroCaribe Agreement-22nd shipment 2007 USD 1,739 PetroCaribe Agreement-23rd shipment 2007 USD 2,265 0 0 0 0 0 1,268 826 1,235 1,704 2,220 119,534,027 0 0 0 0 0 1,268 826 1,235 1,704 2,220 260,457 Repayment of 32 installments to be paid once each year commencing 2010-11-30 & ending 2032-11-30 Repayment of 32 installments to be paid once each 169,667 year commencing 2010-12-08 & ending 2032-12-08 Repayment of 32 installments to be paid once each 253,679 year commencing 2010-12-10 & ending 2032-12-10 Repayment of 32 installments to be paid once each 350,015 year commencing 2010-12-19 & ending 2032-12-19 Repayment of 32 installments to be paid once each 456,005 year commencing 2010-12-25 & ending 2032-12-25 GRAND TOTAL 121,023,850 2 / 38 ANALYSIS OF PUBLIC
 DEBT BY CURENCIES AS AT 31ST DECEMBER 2007 NO.
DESCRIPTION RATE AT 31-12-07 NO.
OF UNITS OF CURRENCY OUTSTANDING G$'000 EQUIVALENT UNITED STATES DOLLARS (US$) JAPANESE YEN (JPK) POUND STERLING (GBP) SPECIAL DRAWING RIGHTS (SDR) CANADIAN DOLLAR (CAD) EUROPEAN CURRENCY UNITS (XEU) YUAN RENMINBIS (CNY) UAE DIRHAMS (AED) SWEDISH KRONA (SEK) DANISH KRONES (DKK) SWISS FRANCS (SFR) GRAND TOTAL 205.40781 1.83073 411.61671 320.97792 209.34347 302.33976 27.86106 55.40279 31.65689 40.12540 180.2480 2 / 39 STATEMENT OF PUBLIC DEBT EQUATED ANNUITY DEBENTURES 2007 DATE OF DATE OF FIRST INSTAL- MENT 3 FINAL INSTAL- MENT 4 DUE DATE OF INSTAL- MENT 5 AMOUNT OF LOAN 31-12-06 6 LOAN MADE IN 2007 7 AMOUNT AMOUNT RE-PAID AT 31-12-06 9 OF LOAN 31-12-07 (8)=(6)+(7) AMOUNT RE-PAID IN 2007 10 AMOUNT RE-PAID AT 31-12-07 (11)=(9)+(10) AMOUNT AMOUNT OUT- OUT- STANDING STANDING AT 31-12-06 AT 31-12-07 (13)=(8)-(11) (12)=(6)-(9) AUTH- ORITY 2 DESCRIPTION 1 $`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 General Loan Act 74-04 General Loan Act 74-04 General Loan Act 74-04 General Loan Act 74-04 15-Mar On 2008 Demand 1st April 1st October 3,025,000 - 3,025,000 15-Mar On 2008 Demand 1st April 1st October 18,010 - 18,010 15-Mar On 2008 Demand 1st April 1st October 975,000 15-Mar
 On 2008 Demand 1st April 1st October 975,000 - - 975,000 975,000 0 0 0 0 0 0 0 0 0 1,405 2,080 2,080 0 0 0 0 0 3,025,000 0 18,010 0 975,000 0 975,000 C/F Total 4,996,495 0 4,996,495 1,405 0 1,405 2,080 4,995,090 2 / 40 DATE OF DATE OF FIRST INSTAL- MENT 3 FINAL INSTAL- MENT 4 DUE DATE OF INSTAL- MENT 5 AMOUNT OF LOAN 31-12-06 6 LOAN MADE IN 2007 7 AMOUNT AMOUNT RE-PAID AT 31-12-06 9 OF LOAN 31-12-07 (8)=(6)+(7) AMOUNT RE-PAID IN 2007 10 AMOUNT RE-PAID AT 31-12-07 (11)=(9)+(10) AMOUNT AMOUNT OUT- OUT- STANDING STANDING AT 31-12-06 AT 31-12-07 (13)=(8)-(11) (12)=(6)-(9) AUTH- ORITY 2 DESCRIPTION 1 $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 B/F Total 4,996,495 0 4,996,495 1,405 0 1,405 2,080 4,995,090 Government of Guyana 10 years Debentures to National Bank of Industry and Commerce Limited for $25,000,000 Guyana Dollars Each D 01 - D391 General Loan Act 74-04 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 General Loan Act 74-04 15-Mar 2008 On Demand 1st April 1st October 975,000 15-Mar 2008 On Demand 1st April 1st October 975,000 15-Mar 2008 On Demand 1st April 1st October 975,000 - - - 975,000 975,000 975,000 0 0 0 0 0 0 0 0 0 0 975,000 0 975,000 0 975,000 TOTAL 7,921,495 0 7,921,495 1,405 0 1,405 2,080
 7,920,090 2 / 41 STATEMENT OF PUBLIC DEBT NON - INTEREST BEARING DEBENTURE 2007 DESCRIPTION (1) AMOUNT OF LOAN (2) LOAN MADE IN 2007 (3) AMOUNT OF LOAN AT 31 - 12 - 07 (4)=(2)+(3) AMOUNT REPAID AT 31-12-06 (5) AMOUNT REPAID IN 2007 (6) AMOUNT REPAID AT 12/31/2007 (7)=(5)+(6) AMOUNT OUT- STANDING 12/31/2006 (8)=(3)-(6) AMOUNT OUT- STANDING 12/31/2007 (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 (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 / 42 STATEMENT OF PUBLIC DEBT INTERNAL - UNFUNDED VARIABLE INTEREST RATES DEBENTURES 2007 DESCRIPTION 1 AUTH- ORITY 2 DATE OF FIRST AMOUNT AMOUNT INSTAL- OF LOAN MADE IN OF LOAN 31-12-07 MENT (8)=(6)+(7) 3 31-12-07 6 2007 7 LOAN AMOUNT AMOUNT REPAID REPAID IN AT 2007 31-12-06 10 9 AMOUNT REPAID AT 31-12-07 (11)=(9)+(10) AMOUNT OUT- STANDING AT 31-12-06 (12)=(6)-(9) AMOUNT OUT- STANDING AT 31-12-07
 (13)=(8)-(11) $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 Variable Interest Rate Fixed Date Debentures 1st series 1995 On 5/1991 Demand 2,835,122 Variable Interest Rate Fixed Date on demand Debenture 1st series 1996 On 5/1991 Demand 927,449 Variable Interest Rate Debenture 3rd Series 1997 On 5/1991 Demand 135,966 - - - 2,835,122 927,449 135,966 - - - TOTAL 3,898,537 0 3,898,537 0 0 0 2,835,122 2,835,122 0 0 0 0 0 927,449 927,449 135,966 135,966 0 3,898,537 3,898,537 2 / 43 STATEMENT OF PUBLIC DEBT
 INTERNAL LOANS 2007 - FUNDED DESCRIPTION 1 DATE OF FINAL INSTAL- MENT 3 ORIGINAL OF LOAN AMOUNT 4 AMOUNT OF 31-12-06 LOAN 5 LOAN MADE IN 2007 6 AMOUNT AMOUNT OF 31-12-07 LOAN 7=(5)+(6) RE-PAID AMOUNT 31-12-06 AT 8 IN 2007 RE-PAID 9 CURRENCY LOAN 2 AMOUNT AMOUNT RE-PAID 31-12-07 AT 31-12-06 AT 31-12-07 EQUIVALENT AMOUNT OUT- GUYANA OUT- AT 10=(8)+(9) STANDING STANDING 12=(7)-(10) 11=(5)-(8) DOLLAR 13 Caricom Headquarters Building Project with NIS - 25yrs (US $4 m) USD 1\12\2025 4,000 4,000 0 4,000 680 255 935 3,320 3,065 629,575 $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 Guymine Bonds- Domestic B3/6/11 USD EURO May-06 May-06 20,089 3,928 20,089 3,928 - - 20,089 3,928 5,488 - 88 - 5,576 - 14,601 3,928 14,513 3,928 2,981,084 1,187,591 TOTAL 28,017 28,017 0 28,017 6,168 343 6,511 21,849 21,506 4,798,249 2 / 44 DATE OF ISSUE ISSUE NO.
DESCRIPTION SUBSCRIBED AMOUNT FACE VALUE STATEMENT OF PUBLIC DEBT TREASURY BILLS OUTSTANDING FOR 2007 91 Days G$'000 G$'000 26/10/2007 569 Treasury Bill issued in 2007 Sub Total 23/11/2007 21/12/2007 K68 K82 K83 Treasury Bill issued in 2006 Treasury Bill issued in 2007 Treasury Bill issued in 2007 182 365 Sub-Total TOTAL (91 days & K Series) 182-365 Days 21/09/2007 07/12/2007 14/12/2007 Treasury Bill# A193 Treasury Bill# A194 Treasury Bill# A195 19/01/2007 02/02/2007 16/02/2007 22/02/2007 08/03/2007 27/04/2007 18/05/2007 18/05/2007 01/06/2007 15/06/2007 22/06/2007 10/08/2007 24/08/2007 31/08/2007 12/10/2007 19/10/2007 16/11/2007 16/11/2007 30/11/2007 Sub Total Treasury Bill# B268 Treasury Bill# B269 Treasury Bill# B270 Treasury Bill# B271 Treasury Bill# B272 Treasury Bill# B273 Treasury Bill# B274 Treasury Bill# B275 Treasury Bill# B276 Treasury Bill# B277 Treasury Bill# B278 Treasury Bill# B279 Treasury Bill# B280 Treasury Bill# B281 Treasury Bill# B282 Treasury Bill# B283 Treasury Bill# B284 Treasury Bill# B285 Treasury Bill# B286 Sub-Total Total (182 & 365 days) Grand Total 2 / 45 31,905 ------------------- 31,905 ------------------- 577,230 577,070 444452 ------------------- 1,598,752 32,250 ------------------- 32,250 ------------------- 583,350 583,300 449250 ------------------- 1,615,900 1,630,657 ============== 1,648,150 ============== 1,960,930 251,289 16,667 ------------------- 2,228,886 ------------------- 3,832,910 1,919,000 3,354,331 3,351,355 2,394,469 1,992,244 1,218,573 1,918,280 613,687
 3,109,726 3,019,075 773,865 4,313,512 959,455 3,838,632 1,441,159 2,391,485 4,307,952 2,390,167 382,648 ------------------- 47,522,525 ------------------- 49,751,411 ============== 51,382,068 ============== 2,000,000 256,300 17,000 ------------------- 2,273,300 ------------------- 4,000,000 2,000,000 3,500,000 3,500,000 2,500,000 2,080,000 1,272,250 2,000,000 639,850 3,240,550 3,148,000 807,600 4,500,000 1,000,000 4,000,000 1,500,000 2,500,000 4,500,000 2,500,000 400,000 ------------------- 49,588,250
 ------------------- 51,861,550 ============== 53,509,700 ============== 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 Guyana Power and Light TOTAL SCHEDULE OF ISSUANCE AND EXTINGUISHMENT OF ALL LOANS AS AT 31 DECEMBER 2007 AMOUNT OF LOAN (1) AMOUNT OUTSTANDING AT 1.1.2007 (2) LOANS MADE DURING 2007 (3) TOTAL (2)+(3)=(4) AMOUNT REPAID DURING 2007 (5) AMOUNT WRITTEN OFF DURING 2007 (6) TOTAL (5)+(6)=(7) BALANCE OUTSTANDING AT 31.12.2007 (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 15,000 783,109 ---------------- 7,433,973 ========= 7 144 1,102 0 42 5 75 25 20 2,927 438,930 16,013 9,901 70 185 5,665,853 500,000 15,000 Nil -------------- 6,650,299 ========= - - - - - - - - - - - - - - - - - - 783,109 ------------- 783,109 ======== - 144 1,102 0 42 5 75 25 20
 2,927 438,930 16,013 9,901 70 185 5,665,853 500,000 15,000 783,109 ------------- 7,433,401 ========= - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ----------- 0 ====== - - - - - - - - ----------- 0 ====== - - - - - - - - ----------- 0 ====== 7 144 1,102 0 42 5 75 25 20 2,927 438,930 16,013 9,901 70 185 5,665,853 500,000 15,000 783,109 --------------- 7,433,408 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)
2 / 46 Type of Deposit Dependents Pension Fund Sugar Industry Welfare Committee Sugar Industry Labour Welfare Fund Sugar Industry Rehabilitation Fund Sugar Industry Price Stabilization Fund Miscellaneous Total Type of Advance Personal Auto Advance Guyana Gold Board Imprest & Cash on Hand Deposit Fund Advance Warrants Crown Agents Statutory and Other Bodies Total FINANCIAL REPORT OF THE DEPOSIT FUND FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Amount 2007 $'000 378,396 50,691 1,372,508 65,850 12,662 1,172,730 --------------- 3,052,837 ========= Amount 2007 $'000 237,344 86,784 2,372,140 329,639 151,657 254,738 1,554,456 ---------------- 4,986,758 ========= Amount 2006 $'000 321,241 50,691 1,275,903 62,934 12,054 1,125,005 --------------- 2,847,828 ========= Amount 2006 $'000 134,710 118,248 3,112,423 1,188,043 225,767 178,880 1,554,456 ---------------- 6,512,527 ========= HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 47 2 / 47 SCHEDULE OF GOVERNMENT GUARANTEES AS AT 31 DECEMBER 2007 NAME OF GOVERNMENT AGENCY LENDING AGENCY Guyana Transport Services Ltd. Bank of India Guyana Telecommunications Corporation ITT World Comm.

Inc. Guyana National Co-operative Bank Banco Nacional de Cuba Bulgaria TOTAL OUTSTANDING LIABILITY AT 31.12.2007 G$`000 52,112 144,439 0 426,573 --------------- 623,124 ======== HON.
DR. A. SINGH MINISTER OF FINANCE MR. H. AUTAR ACCOUNTANT GENERAL (ag.)

2 / 48 Acct.
Code Description AGENCY 01 - OFFICE OF THE PRESIDENT PROGRAMME 011 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E $'000 $'000 $'000 $'000 $'000 $'000 Approved Drawing Rights Total (Allotment 2) Expenditure H G $'000 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 1,250,269 -3,200 40,000 1,287,069 15,000 1,302,069 1,304,407 1,283,929 18,140 20,478 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operative & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training
 (including Scholarships) 6321 Subsidies & Contributions to Local Orgs -3,384 0 0 0 0 638 -454 0 0 0 0 0 -1,081 0 3,426 0 1,057 0 -600 -1,000 0 0 0 2,818 -1,000 -1,416 0 -3,377 - 0
DR. N. K. GOPAUL HEAD OF BUDGET AGENCY / 49 AGENCY 01 - OFFICE OF THE PRESIDENT PROGRAMME 012 - PRESIDENTIAL ADVISORY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operative & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6265 Other Transportation Travel & Post 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 212,404 2,989 383 965 1,269 127,889 12,657 127 603 212 200 3,700 1,400 390 5,640 170 6,000 11,340 2,464 120 7,800 5,486 8,100 12,500 B $'000 3,200 839 0 330 0 0 1,760 236 -1 36 0 0 0 0 -2,400 0 0 2,400 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 215,604 3,828 383 1,295 1,269 127,889 14,417 363 602 248 200 3,700 1,400 390 3,240 170 6,000 13,740 2,464 120 7,800 5,486 8,100 12,500 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 215,604 3,828 383 1,295
 1,269 127,889 14,417 363 602 248 200 3,700 1,400 390 3,240 170 6,000 13,740 2,464 120 7,800 5,486 8,100 12,500 $'000 212,677 3,828 383 1,295 1,269 127,889 14,417 363 602 248 200 3,700 1,400 390 2,153 130 4,200 13,740 2,464 120 7,800 5,486 8,100 12,500 $'000 206,939 3,828 383 1,295 1,269 127,889 14,287 278 569 248 200 3,680 1,352 390 1,616 18 4,198 13,740 1,976 81 7,535 4,353 5,530 12,224 $'000 8,665 0 0 0 0 0 130 85 33 0 0 20 48 0 1,624 152 1,802 0 488 39 265 1,133 2,570 276 $'000 5,738 0 0 0 0 0 130 85 33 0 0 20 48 0 537 112 2 0 488 39 265 1,133 2,570 276 DR. N. K. GOPAUL HEAD OF BUDGET AGENCY 2 / 50 AGENCY 01 - OFFICE OF THE PRESIDENT PROGRAMME 014 - PUBLIC POLICY & PLANNING CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6116 Contracted Employees 6223 Office Materials & Supplies 6224 Print & Non - Print Material 6261 Local Travel & Subsistence 6282 Equipment Maintenance 6293 Refreshment and Meals 6294 Other Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 190 0 50 50 10 50 10 20 B C D=A+B+C $'000 $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 190 0 50 50 10 50 10 20 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 Total Funds Available F=D+E $'000 190 0 50 50 10 50 10 20 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 190 0 50 50 10 50 10 20 $'000 0 0 0 0 0 0 0 0 2 / 51 DR. N. K. GOPAUL HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transportation Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6321 Subsidies & Contribution to Local Orgs AGENCY 02 - OFFICE OF THE PRIME MINISTER PROGRAMME 021 - PRIME MINISTER'S SECRETARIAT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 13 0 -13 0 0 0 0 0 0 0 0 0 0 0 150 1,000 20 0 0 305 -1,170 239 0 0 -544 0 0 0 C D=A+B+C $' $'000 95,432 13 2,025 2,012 9,983 715 340 417 41 55 1,550
 1,350 4,476 1,690 383 1,250 2,890 108 3,960 2,898 2,816 4,710 941 1,294 470 2,456 4,100 2,489 40,000 2 / 52 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 106,432 $'000 106,133 $'000 102,875 13 2,025 2,012 9,983 715 340 417 41 55 1,550 1,350 4,476 1,690 383 1,250 2,890 108
$' $' MR. B. BALRAM HEAD OF BUDGET AGENCY AGENCY 03 - MINISTRY OF FINANCE PROGRAMME 31 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total C D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 $'000 $'000 $'000 $'000 3,077,729 12,496,364 458,138 12,954,502 12,943,746 12,844,886 A $'000 TOTAL APPROPRIATION EXPENDITURE 9,413,159 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6141 Revision of Wages & Salaries 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & 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 5,777 4,720 10,970 13,978 5,299 29,135 573 2,955 3,987 3,401
B $'000 5,476 300 0 0 -200 0 5,476 -100 0 0 0 0 20 0 500 0 1,000 11,909 0 1,850 -635 0 1,300 1,000 0 0 -400 0 0 -3,500 0 1,500 1,500 350 0 0 - 24,909
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. N. REKHA HEAD OF BUDGET AGENCY - / 53 AGENCY 03 - MINISTRY OF FINANCE PROGRAMME 032 - ACCOUNTANT GENERAL DEPARTMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007
 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total C D=A+B+C A $'000 TOTAL APPROPRIATION EXPENDITURE 1,893,524 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6262 Overseas Conferences & Official Visits 6264 Vehicle Spares & Maintenances 6282 Equipment Maintenance 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6331 Refunds of Revenues 6341 Non-Pensionable Employees 6342 Pension Increases 6343 Old Age Pensions & Social Assistance 35,455 0 8,700 34,672 13,065 11,657 7,393 6,657 4,091 501 9,600 47,570 2,500 2,100 26,395 207,000 2,020 34,000 14,300 620 500 97,500 5,000 19,500 136,243 1,166,485 0 B $'000 -5,476 -308 308 0 -5,476 0 0 0 0 0 0 0 -7,800 300 0 7,000 0 500 0 0 0 0 0 0 -16,219 0 16,219 0 Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 $'000 $'000 $'000 $' 9,600
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 69,453 5,711 22 2,477 2,357 395 3,707 905 546 15 4 7 94 2 58 0 38,686 1 0 1 620 0 13,828 2 1 0 14 0 $'000 30,122 5,711 22 2,477 2,357 395 3,707 905 546 15 5 7 94 2 58 0 0 1 0 1 0 0 13,803 2 0 0 14 0 MR. H. AUTAR HEAD OF BUDGET AGENCY 2 / 54 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenances 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6322 Subsidies & Contribution to International Orgs 6331 Refunds of Revenues AGENCY 04 - MINISTRY OF FOREIGN AFFAIRS PROGRAMME 041 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 0 -3 0 19 0 0 -16 0 700 0 0 0 1,250 250 -10,000 0 0 -11,745 2,900 0 0 0 1,100 600 8,200 0 0 0 6,745 0 C D=A+B+C $'000 0
0 1,100 600 8,200 0 0 0 6,745 0 C D=A+B+C $'000 $' / 55 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 658,711 43,530 0 13,517 4,278
F=D+E $' $' $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 25,864 $' MS. E. HARPER HEAD OF BUDGET AGENCY AGENCY 04 - MINISTRY OF FOREIGN AFFAIRS PROGRAMME 042 - FOREIGN RELATIONS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 C D=A+B+C $'000 $'000 $'000 $'000 A $'000 TOTAL APPROPRIATION EXPENDITURE 1,418,692 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6331 Refunds of Revenues B $'000 0 3,678 -4,806 17,174 850 13,882 -5,199 135 -25,862 148 791 509 3,042 0 0 2,867 -4,300 719 792 2,113 964 0 -4,957
 -843 887 2,007 300 1,000 -3,607 - 1,710
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MS. E. HARPER HEAD OF BUDGET AGENCY / 56 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6293 Refreshment and Meals 6294 Other 6322 Subsidies & Contribution to International Orgs AGENCY 04 - MINISTRY OF FOREIGN AFFAIRS PROGRAMME 043 - FOREIGN TRADE & INTERNATIONAL COOPERATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 85,734 0 8,751 375 3,365 1,010 11,386 0 1,215 1,021 3,972 2,300 2,250 1,072 1,580 810 1,990 157 1,300 4,901 3,800 360 180 1,610 335 2,480 2,660 26,854 $'000 85,734 0 8,751 375 3,365 1,010 11,386 0 1,215 1,021 3,972 2,300 2,250 1,072 1,580 810 1,990 157 1,300
 4,901 3,800 360 180 1,610 335 2,480 2,660 26,854 $'000 81,259 0 8,751 375 3,358 906 11,386 0 625 980 3,972 2,300 2,250 879 1,580 810 1,990 157 1,300 4,901 3,800 32 84 1,609 335 2,480 2,660 23,739 $'000 4,475 0 0 0 7 104 0 0 590 41 0 0 0 193 0 0 0 0 0 0 0 328 96 1 0 0 0 3,115 $'000 4,475 0 0 0 7 104 0 0 590 41 0 0 0 193 0 0 0 0 0 0 0 328 96 1 0 0 0 3,115 MR. J. ISAACS HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 85,734 0 8,751 375 3,365 1,010 11,386 0 1,215 1,021 3,672 2,100 1,400 1,072 780 810 1,740 157 1,300 4,901 3,800 360 180 860 110 1,480 930 32,959 B $'000 0 0 0 0 0 0 0 0 0 0 300 200 850 0 800 0 250 0 0 0 0 0 0 750 225 1,000 1,730 -6,105 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $' / 57 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs AGENCY 07 - PARLIAMENT OFFICE PROGRAMME 071 - NATIONAL ASSEMBLY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 432,543 3,965 3,195 439 9,348 4,390 12,453 8,111 1,965 2,172 48 82 8,500 1,208 3,200 12,700 1,600
 2,850 1,571 100 2,800 0 3,195 5,805 740 2,240 3,350 50,000 0 27,775 160 245,444 13,137 $' $' $'000 10,778 0 0 0 39 39 30 6 11 6 1 2 171 41
$' $' MR. S. ISAACS HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 0 0 -400 0 -212 212 0 400 0 52 1,300 -42 700 -1,500 0 -1,650 0 0 0 0 795 -6,195 -260 -10 850 0 0 5,900 60 0 0 C D=A+B+C $' $' / 58 Acct.
Code Description AGENCY 09 - PUBLIC & POLICE SERVICE COMMISSION PROGRAMME 091 - PUBLIC & POLICE SERVICE COMMISSION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E $'000 $'000 $'000 $'000 $'000 $'000 Approved Drawing Rights Total (Allotment 2) Expenditure H G $'000 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 33,955 0 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 7,206 435 5,977 760 8,304 494 1,509 1,150 490 482 450 60 325 680 25 229 1,015 1,750 400 366 500 1,210 138 -1,066 83 -138 -106 1,323 64 -52 -108 200 0 -53 0 0 53 0 0 29 -729 0 0 500 0
MR. J. JAISINGH HEAD OF BUDGET AGENCY 33,955 6,140 518 5,839 654 9,627 558 1,457 1,042 690 482 397 60 325 733 25 229 1,044 1,021 400 366 1,000 1,210 138 2 / 59 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 10 - TEACHING SERVICE COMMISSION PROGRAMME 101 - TEACHING SERVICE COMMISSION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 42,226 B $'000 - -113 42 0 -384 70 0 0 0 -125 100 0 0 0 0 0 -943 0 206 37 0 0 0 125 0 0 0 250 350 0 C D=A+B+C $'000 $'000 42,225 5,084 839
0 0 0 0 0 0 0 0 0 0 0 0 0 $' / 60 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 41,827 H $'000 41,535 Total Funds Available F=D+E $'000 42,225 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 690 $'000 292 5,084 839 7,133 1,360 4,636 535 1,395
$' MS. F. VIEIRA HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 11 - ELECTIONS COMMISSION PROGRAMME 111 - ELECTIONS COMMISSION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 0 9 -26,559 1,950 14,436 0 10,164 0 -815 -11,493 -33,406 71,794 5,200 29,680
 10,745 631 0 -21,506 0 -2,416 -66,410 3,100 0 0 25,116 1,945 -2,158 -410 0 0 -9,597 C D=A+B+C $'000 $' / 61 Outstanding Contingency Fund Advances E $'000 Approved
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' $' $' $' MR. G. BOODHOO HEAD OF BUDGET AGENCY AGENCY 11 - ELECTIONS COMMISSION PROGRAMME 112 - NATIONAL REGISTRATION & ELECTION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 517,241 750 72,400 33,750 85,300 4,700 22,820 9,300 45,100 35 910 22,500 850 4,836 2,790 7,900 3,100 59,000 6,000 81,000 54,200 B $'000 0 0 0 0 0 0 0 0 -10,000 0 0 0 0 0 0 0 0 0 0 10,000 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 517,241 750 72,400 33,750 85,300 4,700 22,820 9,300 35,100 35 910 22,500 850 4,836 2,790 7,900 3,100 59,000 6,000 91,000 54,200 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 517,241 $'000 234,880 $'000 151,373 $'000 365,868 750 72,400 33,750 85,300 4,700 22,820 9,300 35,100 35 910 22,500 850 4,836 2,790 7,900 3,100 59,000 6,000 91,000 54,200 750
$'000 83,507 750 10,128 32,778 9,220 0 3,953 4,000 5,934 0 0 0 72 100 0 0 0 0 0 2,025 14,547 MR. G. BOODHOO HEAD OF BUDGET AGENCY 2 / 62 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6116 Contracted Employees 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other AGENCY 13 - MINISTRY OF LOCAL GOVERNMENT & REGIONAL DEVELOPMENT PROGRAMME - 131 MAIN OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 42,760 20,043 120 185 1,200 360 2,000 175 180 12,000 25 2,150 100 1,250 1,632 425 160 360 230 165 B $'000 54 -746 0 0 0 0 1,000 0 0 -1,220 0 0 0 400 620 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 42,814 19,297 120 185 1,200 360 3,000 175 180 10,780 25 2,150 100 1,650 2,252 425 160 360 230 165 2 / 63 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 42,814 19,297 120 185 1,200 360 3,000 175 180 10,780 25 2,150 100 1,650 2,252 425 160 360 230 165 $'000 42,814 19,297 120 185 1,200 360 3,000 175 180 10,780
 25 2,150 100 1,650 2,252 425 160 360 230 165 $'000 41,939 19,297 120 182 1,200 360 2,998 116 119 10,751 17 2,119 2 1,650 2,058 403 21 223 218 85 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 875 $' MR. SEEWCHAN HEAD OF BUDGET AGENCY AGENCY 13 - MINISTRY OF LOCAL GOVERNMENT & REGIONAL DEVELOPMENT PROGRAMME 132 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other A $' B $'000 1,240 8 -8 0 -142 1,660 122 0 100 0 0 0 0 0 0 0 0 0 0 0 0 0 -500 0 0 0 0 0 0 C D=A+B+C $' $' / 64 Outstanding Contingency Fund Advances E $' Approved Drawing Rights Total (Allotment 2)
0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 24,179 H $'000 23,896 Total Funds Available F=D+E $'000 24,199 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 303 $' 150
MR. SEEWCHAN HEAD OF BUDGET AGENCY AGENCY 13 - MINISTRY OF LOCAL GOVERNMENT & REGIONAL DEVELOPMENT PROGRAMME 133 - REGIONAL DEVELOPMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6114 Clerical & Office Support 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expense Specific to Agency 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment & Meals 6294 Other 6302 Training (including Scholarships) 6312 Subvention to Local Authority 6322 Subsidies & Contribution to International Orgs $'000 128,830 7,939 313 15,338 747 597 706 64,994 30 30 290 875 300 150 430 25 50 120 0 40 20 58 0 55 2,100 28,000 5,000 623 $'000 -1,294 0 -287 -2,450 1,389 354 0 11,220 0 0 0 0 450 0 0 0 0 400 700 0 0 0 1,140 0 0 -14,010 0 -200 $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $' / 65 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment
 2) Expenditure G H Total Funds Available F=D+E $'000 127,536 $'000 119,963 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 8,115 44 0 7,487 0 0 86 0 1 1 2 0 350 30 7 20 44 0 8 2 20 0 0 1 2 2 0 8 $'000 542 44 0 0 0 0 0 0 1 1 2 0 350 30 7 20 44 0 8 2 20 0 0 1 2 2 0 8 MR. SEEWCHAN HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6322 Subsidies & Contribution to International Orgs AGENCY 14 - PUBLIC SERVICE MINISTRY PROGRAMME 141 - PUBLIC SERVICE MANAGEMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 -1 204 -1,384 -254 -715 79 1,525 1,401 -622 -112 -123 15 0 0 0 397 0 120 0 0 0 0 0 -1,774 0 0 -517 0 0 0 1,759 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0
0 0 0 1,759 0 C D=A+B+C $'000 $' / 66 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 210,996 6,424 3,575 181 4,374 1,169 24,164 1,630 2,084 1,842 1,349 44
 1,260 480 1,511 2,807 482 2,620 50 685 3,070 6,000 240 7,874 1,060 320 4,183 450 830 1,450 125,723 3,065 $' $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 3,342 $' DR. N. K. GOPAUL HEAD OF BUDGET AGENCY AGENCY 16 - MINISTRY OF AMERINDIAN AFFAIRS PROGRAMME 161 - AMERINDIAN DEVELOPMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs A $' B $'000 0 -105 177 -435 -105 0 264 281 -77 -121 -80 50 82 1,800 -251 -69 -6 1,818 -58 0 2,392 -565 -1,441 -859 -1,718 -100 315 100 1,250 -1,030 -6 397 -1,260 -640 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$' / 67 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000
0 0 1,500 1,000 0 0 0 0 0 0 0 0 0 0 500 0 0 $'000 189,124 $'000 189,121 $'000 188,555 $'000 569 $' MR. E. MC.GARREL HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs A $' B $'000 0 24 890 39 6 5 52 -890 -138 12 0 0 0 0 0 -1,700 0 0 -100 0 20 380 -1,000 0 0 0 0 0 0 0 2,400 0 0 0 0 AGENCY 21 - MINISTRY OF AGRICULTURE PROGRAMME 211 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment
 (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' $'000 834,344 6,000 2,714 7,395 10,038 2,201 23,041 6,275 2,509 2,994 2,394 70 90 3,400 1,620 2,360
 3,800 780 2,000 5,997 55 2,635 700 2,500 12,400 850 6,860 1,385 2,680 1,800 2,620 1,174 3,739 140 709,128 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,601 $' DR. D. PERMAUL HEAD OF BUDGET AGENCY C D=A+B+C $'000 $'000 $' / 68 AGENCY 21 - MINISTRY OF AGRICULTURE PROGRAMME 212 - CROPS & LIVESTOCK SUPPORT SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs A $' B $'000 0 0 0 -74 -72 1,568 -1,500 78 0 -2,000 -3,442 1,932 0 -2,500 0 1,000 300 0 0 0 -88 88 -580 0 0
 0 0 0 0 1,500 0 500 3,290 0 0 0 C D=A+B+C $'000 $' / 69 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2)
0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' $' $' $' DR. D. PERMAUL HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6322 Subsidies & Contribution to International Orgs AGENCY 21 - MINISTRY OF AGRICULTURE PROGRAMME 213 - FISHERIES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 71,798 5,712 1,164 1,116 3,780 10,975 412 811 994 932 25 1,600 535 300 2,520 1,200 125 - 2,520 37 1,300 140 510 3,500 125 3,837 800 400 200 735 315 630 3,884 0 20,664 B $'000 0 0 0 0 0 0 0 0 0 0 0 -240 0 0 -640 240 0 0 -100 0 200 0 0 -1,500 0 -1,500 0
 300 0 140 0 100 3,000 0 0 C D=A+B+C $'000 $' / 70 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total
 Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' $' $' $' DR. D. PERMAUL HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6322 Subsidies & Contribution to International Orgs A $' AGENCY 21 - MINISTRY OF AGRICULTURE PROGRAMME - 214 HYDROMETEOROLOGICAL SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment D=A+B+C C B Total Outstanding
 Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 120,812 $'000 120,812 $'000 115,205 $'000 5,607 $' 1,500
DR. D. PERMAUL HEAD OF BUDGET AGENCY $'000 0 993 1,580 0 47 -2,992 0 0 161 211 0 0 900 150 -650 -80 80 0 -797 0 0 0 0 0 0 637 -1,400 0 1,160 0 0 0 0 0 0 $'000 $' / 71 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs AGENCY 23 - MINISTRY OF TOURISM COMMERCE & INDUSTRY PROGRAMME 231 - MAIN OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 538 0 0 0 0 0 0 0 0 0 0 0 0
70 50 136,320 B $'000 538 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -1,499 0 0 0 0 538 1,499 0 0 0 0 C D=A+B+C $'000 $' / 72 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under
 the Approved Drawing Rights J=G-H $' $' $' $' $' $' MR. W. HAMILTON HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 23 - MINISTRY OF TOURISM COMMERCE & INDUSTRY PROGRAMME 232 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 37,675 H $'000 37,562 Total Funds Available F=D+E $'000 39,146 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,584 $' 760
MR. W. HAMILTON HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000
Revised Allotment Allotment Total A $' B $'000 -796 -1,651 792 -46 46 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 63 0 0 0 0 C D=A+B+C $'000 $' / 73 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6223 Office Materials & Supplies 6224 Print & Non- Print Material 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel &Post 6271 Telephone Charges 6282 Equipment Maintenance 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs AGENCY 23 - MINISTRY OF TOURISM COMMERCE & INDUSTRY PROGRAMME 233 - COMMERCE, TOURISM, INDUSTRY & CONSUMER AFFAIRS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 36,520 2,778 5,380 0 1,451 4,969 2,265 1,556 773 2,430 150 200 1,900 15 0 1,110 1,023 0 4,850 1,550 320 2,300 1,500 B $'000 259 859 -405 0 21 340 0 15 29 0 0 0 0 0 0 -779 0 0 179 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 36,779 3,637 4,975 0 1,472 5,309 2,265 1,571 802 2,430 150 200 1,900 15 0 331 1,023 0 5,029 1,550 320 2,300 1,500 2 / 74 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000
 36,576 3,637 4,975 0 1,472 5,309 2,072 1,571 802 2,430 150 200 1,900 5 0 331 1,023 0 5,029 1,550 320 2,300 1,500 H $'000 35,974 3,637 4,975 0 1,472 5,309 2,072 1,571 802 2,363 150 195 1,826 0 0 278 1,022 0 5,029 1,550 320 2,288 1,115 Total Funds Available F=D+E $'000 36,779 3,637 4,975 0 1,472 5,309 2,265 1,571 802 2,430 150 200 1,900 15 0 331 1,023 0 5,029 1,550 320 2,300 1,500 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 805 $' MR. W. HAMILTON HEAD OF BUDGET AGENCY AGENCY 31 - MINISTRY OF PUBLIC WORKS & COMMUNICATIONS PROGRAMME 311 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE A $'000 206,059 B $'000 0 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs -500 0 667 0 0 980 -667 -480 0 0 0 0 0 0 0 0 0 0 -30 0 0 800 0 0 -960 0 0 160 0 30 0 0 0 C D=A+B+C $'000 $'000 206,059 4,450 0 1,577 11,510 5,985 7,485
0 $' / 75 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 56,078 56,078 0 $'000 262,137 $'000 253,273 $'000 237,531 4,450 0 1,577 11,510 5,985 7,485 3,141
$' $' MR. B. BALRAM HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6254 Maintenance of Sea & River Defence 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistenance 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals AGENCY 31 - MINISTRY OF PUBLIC WORKS & COMMUNICATION PROGRAMME 312 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 256,514 $'000 254,069 $' 1,800
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 3,769 0 0 62 0 0 0 0 0 0 2 1 31 0 138 32 388 165 1,133 1,341
 0 0 273 0 0 0 138 6 1 58 0 MR. B. BALRAM HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 168 -357 0 189 0 0 0 0 0 0 0 0 1,046 0 0 6,000 0 0 0 0 0 -7,046 0 0 0 0 -260 0 0 260 C D=A+B+C $'000 $' / 76 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6114 Clerical & Office Support 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistenance 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 31 - MINISTRY OF PUBLIC WORKS & COMMUNICATIONS PROGRAMME 313 - COMMUNICATION & TRANSPORT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 38,905 1,803 0 475 243 86 42 410 135 100 300 55 27,329 150 15 350 6,500 210 100 140 315 75 72 B $'000 0 0 0 44 -44 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 38,905 1,803 0 519 199 86 42 410 135 100 300 55 27,329 150 15 350 6,500 210 100 140 315 75 72 2 / 77 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H
 Under the Approved Drawing Rights J=G-H $'000 38,905 1,803 0 519 199 86 42 410 135 100 300 55 27,329 150 15 350 6,500 210 100 140 315 75 72 $'000 37,562 628 0 518 182 83 42 410 135 100 300 55 27,329 150 10 350 6,500 210 70 140 235 75 40 $'000 36,966 628 0 518 182 83 35 409 135 96 300 55 27,236 91 3 48 6,494 210 13 139 217 74 0 $'000 1,939 1,175 0 1 17 3 7 1 0 4 0 0 93 59 12 302 6 0 87 1 98 1 72 $'000 596 0 0 0 0 0 7 1 0 4 0 0 93 59 7 302 6 0 57 1 18 1 40 MR. B. BALRAM HEAD OF BUDGET AGENCY AGENCY 41 - MINISTRY OF EDUCATION PROGRAMME 411 - MAIN OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistenance 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6301 Education Subvention & Grants 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs A $' B $'000 0 0 44 0 -44 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 $'000 318,994 0 555 0 24,005 9 43 42 85 510 1,115 450 880 1,000 240 110 2,300 83 800 2,350 915 335 5,180 920 140 230 800 700 130
 28,758 125,271 121,038 2 / 78 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 316,803 0 555 0 21,868 6 42 40 85 510 1,115 450
$' $' $' MR. P. KANDHI HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6301 Education Subvention & Grants 6302 Training (including Scholarships) AGENCY 41 - MINISTRY OF EDUCATION PROGRAMME 412 - NATIONAL EDUCATION POLICY-IMPLEMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' 75
175 1,870 1,925 200 1,600 250 355 10,265 977 75 3,385 15,415 $' $' $' $' MR.
0 0 1 0 319 19 5 0 0 0 131 47 11 83 4 5 18 44 MR. P. KANDHI HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 -187 0 212 0 -25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 $' / 79 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operative & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6301 Education Subvention & Grants 6302 Training (including Scholarships) AGENCY 41 - MINISTRY OF EDUCATION PROGRAMME 413 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' 595
5,520 23,850 4,570 21,705 12,200 1,999 55,229 595 99,531 2,030 1,539 51,500 3,000 B $'000 0 0 1,900 0 -3,800 -900 0 2,800 0 0 0 0 0 0 0 1,000 0 0 0 1,100 0 0 1,000 -1,000 0 0 0 0 0 750 5,000 0 -7,850 0 0 0 0 C D=A+B+C $'000 $' / 80 Outstanding
2,030 1,539 51,500 3,000 2 / 80 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' $' $' $' MR. P. KANDHI HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6301 Education Subvention & Grants 6302 Training (including Scholarships) AGENCY 41 - MINISTRY OF EDUCATION PROGRAMME 414 - TRAINING & DEVELOPMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' 51,324
6,060 20,832 7,950 2,650 7,600 7,900 51,324 1,200 2,100 42,960 92,000 B $'000 0 0 0 0 -1,409 0 0 1,409 0 0 0 0 0 0 0 0 0 4,000 0 700 -4,700 0 0 0 0 0 0 0 0 0 0 0 4,000 0 0 -3,906 -94 C D=A+B+C $'000 $' / 81 Outstanding Contingency Fund Advances E
2 / 81 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 513,176 $'000 505,680 $'000 501,999 $' $' 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 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 C D=A+B+C $'000 $'000 $'000 $'000 A $'000 TOTAL APPROPRIATION EXPENDITURE 3,271,213 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6301 Education Subvention & Grants 6302 Training (including Scholarships) 333,365 812,073 189,958 28,852 109,857 7,444 53,242 21,420 36,353 105,382 1,230 44,520 12,090 24,954 1,600 6,500 169,200 9,100 18,100 6,500 150 3,780 4,400 45,500 24,100 127,078 15,150 17,867 2,369
 7,750 1,333 885 240 1,007,871 21,000 B $'000 0 -3,800 0 -11,375 0 -4,000 0 0 2,915 16,260 0 0 -2,000 0 0 0 2,800 0 0 0 0 0 0 0 0 0 0 - 812,073
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. P. KANDHI HEAD OF BUDGET AGENCY / 82 AGENCY 44 - MINISTRY OF CULTURE YOUTH & SPORTS PROGRAMME 441 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other A $' B $'000 3,801 -529 0 120 886 2,882 592 -150 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 $' / 83 Outstanding Contingency Fund Advances E
2 / 83 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 118,788 $'000 118,722 $'000 118,669 $' 5,500
$' COL. K. BOOKER, MSM HEAD OF BUDGET AGENCY AGENCY 44 - MINISTRY OF CULTURE YOUTH & SPORTS PROGRAMME 442 - CULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs $' $'000 -3,800 852 0 -1,000 0 0 -3,452 0 -55 -200 55 0 0 0 0 -120 0 0 0 -60 -40 0 0 0 0 0 0 0 0 160 -50 110 0 0 0 $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 $'000 $' / 84 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 303,851 2,148 2,102 9,300 5,854 7,982 28,648 2,625 910 1,923
$' $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 437 $' COL. K. BOOKER, MSM HEAD OF BUDGET AGENCY AGENCY 44 - MINISTRY OF CULTURE YOUTH & SPORTS PROGRAMME 443 - YOUTH CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6253 Maintenance of Drainage & Irrigation 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs A $' 8,200
1,920 1,760 665 7,380 30,000 229 20,900 8,200 2,120 7,296 B $'000 1 0 1,550 2,312 1,185 1,370 -8,122 1,246 -7 0 467 0 0 0 0 0 0 0 0 0 0 0 0 -62 -400 100 0 0 0 -1,771 0 0 100 62 200 0 1,771 0 0 0 C D=A+B+C $'000 $' / 85 Outstanding Contingency Fund
2,120 7,296 2 / 85 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 265,535 $'000 265,496 $'000 265,017 $'000 518 $' COL. K. BOOKER, MSM HEAD OF BUDGET AGENCY AGENCY 44 - MINISTRY OF CULTURE YOUTH & SPORTS PROGRAMME 444 - SPORTS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E TOTAL APPROPRIATION EXPENDITURE 6255 Maintenance of Other Infrastructure 6321 Subsidies & Contribution to Local Orgs $'000 93,371 25,000 68,371 $'000 $'000 0 0 0 0 0 0 $'000 93,371 25,000 68,371 $'000 0 0 0 $'000 93,371 25,000 68,371 $'000 93,371 25,000 68,371 $'000 93,366 24,998 68,368 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 5 2 3 5 2 3 COL. K. BOOKER, MSM HEAD OF BUDGET AGENCY 2 / 86 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs AGENCY 45 - MINISTRY OF HOUSING & WATER PROGRAMME 451 - HOUSING & WATER CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 481,034
860 434 808 432 540 407 181 450,000 $' $' $' $' MS. D. MONTOUTH –
1 1,500 0 1 4 0 8 138 0 3 3 0 MS. D. MONTOUTH – HOLLINGSWORTH HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 -82 0 0 82 0 0 0 0 0 0 0 0 556 0 0 0 0 0 0 0 0 -1,266 200 100 410 0 0 0 0 0 C D=A+B+C $'000 $' / 87 AGENCY 46 - GEORGETOWN PUBLIC HOSPITAL CORPORATION PROGRAMME 461 - PUBLIC HOSPITAL CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 C D=A+B+C $'000 $'000 $'000 $'000 A $'000 TOTAL APPROPRIATION EXPENDITURE 2,427,145 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) B $'000 0 0 0 0 0 0 0 0 0 0 13,071 -491 -8,028 1,074
 0 -1,156 1,868 -2,975 0 -755 -34 -168 66 0 1,250 -6,394 -1,437 4,001 5,024 -174 -4,092 0 0 - 24,568
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 18,831 $' MR. M. KHAN HEAD OF BUDGET AGENCY / 88 AGENCY 47 - MINISTRY OF HEALTH PROGRAMME 471 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C $'000 496,317 $'000 12,005 496,317 12,005 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs -100 1,651 65
7,300 15,861 52,984 0 0 2,548 1,119 -100 1,651 65 -300 -65 387 0 0 0 0 0 0 8,200 0 0 0 0 0 0 1,200 -500 0 -810 -700 810 0 0 0 0 -1,500 0 0 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 508,322 $'000 507,522 $'000 505,741 508,322 507,522 505,741 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 2,581 2,581 $'000 1,781 1,781 15,384 15,616 7,328 21,958 6,817
MR. H. ALLY HEAD OF BUDGET AGENCY $'000 $' / 89 AGENCY 47 - MINISTRY OF HEALTH PROGRAMME 472 - DISEASES CONTROL CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs $' $'000 -3,214 1,757 2,986 -2,747 600 0 0 -125 790 -275 0 0 0 0 0 0 0 0 0 -4,500 0 0 0 0 0 0 1,420 0 0 0 0 0 -3,120 0 $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$' / 90 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights
 J=G-H $' $' $' $' $' MR. H. ALLY HEAD OF BUDGET AGENCY AGENCY 47 - MINISTRY OF HEALTH PROGRAMME 473 - PRIMARY HEALTH CARE SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C $'000 278,646 $'000 -1,904 278,646 -1,904 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) -1,138 -116 -200 0 0 0 0 0 0 0 0 0 0 0 3,000 309 0 0 0 0 0 0 2,900 0 0 1,100 0 -2,900 0 -309 -8,100 Outstanding Contingency
 Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 276,742 $'000 276,262 $' 2,720
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. H. ALLY HEAD OF BUDGET AGENCY $'000 $' / 91 Acct.
Code Description AGENCY 47 - MINISTRY OF HEALTH PROGRAMME 474 - REGIONAL & CLINICAL SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E $'000 $'000 $'000 $'000 $'000 $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 TOTAL APPROPRIATION EXPENDITURE 961,851 -21,370 300,000 1,240,481 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies
 & Contribution to Local Orgs -94 310 0 8,702 -43,897 2,300 5,500 200 0 0 0 0 0 0 0 0 0 1,000 0 0 0 0 0 0 0 - 3,471
/ Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. H. ALLY HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 47 - MINISTRY OF HEALTH PROGRAMME 475 - HEALTH SCIENCES EDUCATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 2,880 -450 -1,775 -656 0 199 0 250 0 3,500 1,812 0 0 -3,044 -959 0 800 0 0 0 -300 0 0 -3,070 0
 -300 -300 0 0 0 0 0 8,673 -1,500 C D=A+B+C $'000 $' / 93 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H
 Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' $' $' $' MR. H. ALLY HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 47 - MINISTRY OF HEALTH PROGRAMME 476 - STANDARDS & TECHNICAL SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 160,411 $'000 160,411 $' 660
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. H. ALLY HEAD OF BUDGET AGENCY Approved Allotment Allotment
 (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 412 0 -412 -63 63 200 -200 -60 60 0 0 0 0 0 0 0 0 0 0 250 -3,250 0 3,000 0 0 0 0 0 0 C D=A+B+C $'000 $' / 94 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs AGENCY 47 - MINISTRY OF HEALTH PROGRAMME 477 - REHABILITATION SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C $'000 119,683 $' 3,722
1,590 560 425 340 3,800 380 200 3,900 2,500 3,722 5,163 -852 1,866 0 -1,732 100 2,083 1,252 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 $' / 95 Outstanding Contingency Fund Advances E $'000 Approved
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 131,285 $'000 131,285 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. H. ALLY HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs AGENCY 48 - MINISTRY OF LABOUR HUMAN SERVICES AND SOCIAL SECURITY PROGRAMME 481 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 108,385 B $' -151 0 0 0 0 151 0 0 0 0 0 0 500 0
5,345 0 0 0 -151 0 0 0 0 151 0 0 0 0 0 0 500 0 -500 400 0 0 0 0 0 0 -400 0 0 0 400 0 -400 0 C D=A+B+C $'000 $' / 96 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds
 Available F=D+E $'000 108,385 $'000 100,979 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. T. THOMAS HEAD OF BUDGET AGENCY AGENCY 48 - MINISTRY OF LABOUR HUMAN SERVICES AND SOCIAL SECURITY PROGRAMME 482 - SOCIAL SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 2,287,832 0 201,000 2,488,832 A B C D=A+B+C $'000 $'000 $'000 $'000 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs 6343 Old Age Pension & Social Assistance -393 0
1,600 8,600 11,675 11,715 244 1,952,000 -393 0 287 -377 -3,943 1,196 2,400 -399 1,388 -159 0 0 0 5,000 1,000 0 400 0 0 3,000 0 600 1,000 0 0 0 200 600 -2,400 0 5,300 500 0 -6,700 0 0 - / 97 Outstanding Contingency Fund Advances E $'000 33,600 0 0 0 0 0 0 0
Fund Advances E $' Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 Total Funds Available F=D+E $'000 2,522,432 2,522,423 2,521,448 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 984 $' MR. T. THOMAS HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs AGENCY 48 - MINISTRY OF LABOUR HUMAN SERVICES AND SOCIAL SECURITY PROGRAMME 483 - LABOUR ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 112,732 B $' -20 0 -221 241 0 0 -400 -312 0 0 -249 0 0 0 700 0 0
 0 0 249 0 712 -100 0 -300 -300 0 0 C D=A+B+C $'000 54,000 54,000 0 $' / 98 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds
 Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 166,732 $'000 166,732 $'000 166,539 $'000 193 $' MR. T. THOMAS HEAD OF BUDGET AGENCY AGENCY 51 - MINISTRY OF HOME AFFAIRS PROGRAMME 511 - SECRETARIAT SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H C D=A+B+C $'000 122,588 $'000 1,150 $'000 123,738 $'000 123,738 $'000 121,156 TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs 6322 Subsidies & Contribution to International Orgs A $'000 121,588 7,150 1,004 2,048 14,765 895 19,981 93 1,168 1,997 2,161 70
B $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300 1,335 70 -131 -204 0 100 -265 500 -1,640 0 0 95 1,640 0 200 -1,000 0 -1,000 0 $' 1,600
$' $' MS. A. JOHNSON HEAD OF BUDGET AGENCY / 99 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total AGENCY 51 - MINISTRY OF HOME AFFAIRS PROGRAMME 512 - GUYANA POLICE FORCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 $'000 $'000 $'000 $'000 48,900 3,650,006 245,659 3,895,665 3,894,341 3,894,209 C D=A+B+C A $'000 TOTAL APPROPRIATION EXPENDITURE 3,601,106 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6322 Subsidies & Contribution to International Orgs 176,268 280,432
to International Orgs B $'000 0 - - 68,000
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MS. A. JOHNSON HEAD OF BUDGET AGENCY / 100 AGENCY 51 - MINISTRY OF HOME AFFAIRS PROGRAMME 513 - GUYANA PRISON SERVICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE A $'000 663,260 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs B $'000 0 670 -22,686 17,950 3,200 3,900 -3,034 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,900 0 0 -1,900 0 C D=A+B+C $' $'000 682,760 26,122 73,606
0 0 0 7,500 12,000 0 $' / 101 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 697,859 26,122
0 0 0 539 0 0 10,000 0 0 0 0 $' $' $' $' $' MS. A. JOHNSON HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6117 Temporary Employees 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 51 - MINISTRY OF HOME AFFAIRS PROGRAMME 514 - POLICE COMPLAINTS AUTHORITY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 4,351 1,189 313 0 131 140 15 185 120 75 250 30 300 155 1,000 135 25 118 30 50 90 H $'000 4,064 996 313 0 129 100 15 185 120 75 229 30 280 155 1,000 132 20 118 30 50 87 Total Funds Available F=D+E $'000 4,343 1,189 313 0 131 140 15 185 120 75 242 30 300 155 1,000 135 25 118 30 50 90 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 279 $' MS. A. JOHNSON HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment
 Allotment Total A $'000 4,343 1,189 313 0 131 140 15 185 120 75 250 30 300 155 1,000 135 25 110 30 50 90 B C D=A+B+C $'000 $'000 0 0 0 0 0 0 0 0 0 0 - $'000 4,343 1,189 313 0 131 140 15 185 120 75 242 30 300 155 1,000 135 25 118 30 50 90 2 / 102 AGENCY 51 - MINISTRY OF HOME AFFAIRS PROGRAMME 515 - GUYANA FIRE SERVICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE A $'000 341,029 6111 Administrative 6113 Other Technical & Craft Skill 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contribution to Local Orgs B $'000 0 645 0 -645 0 0 0 0 0 500 0 0 0 950 400 0 0 0 -2,485 0 0 0 0 0 0 335 0 300 0 0 0 C D=A+B+C $' $'000 343,141 20,697 157,978 3,029 21,302 54,994 14,579 200 3,550 2,500 600 12,500 1,200 4,420 1,854 1,805 4,847 13 9,515 200
 8,000 9,900 1,000 1,400 1,000 835 1,000 800 460 2,933 30 2 / 103 Outstanding Contingency Fund Advances E $' Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' $'000 343,641 20,697 157,978 3,029 21,302 54,994 14,579 200 3,550
 3,000 600 12,500 1,200 4,420 1,854 1,805 4,847 13 9,515 200 8,000 9,900 1,000 1,400 1,000 835 1,000 800 460 2,933 30 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 889 $' MS. A. JOHNSON HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 51 - MINISTRY OF HOME AFFAIRS PROGRAMME 516 - GENERAL REGISTER OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' $'000 62,422 851 1,665 10,306 1,252 2,835 7,814 1,492 1,193 1,188 42 72 3,300 11,021 0 5,980 483 252
 1,457 150 0 276 2,534 300 746 550 100 3,900 25 210 215 2,213 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 499 $' MS. A. JOHNSON HEAD OF BUDGET AGENCY Approved Allotment
 Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 0 -12 0 0 0 0 12 0 0 0 0 0 -120 400 195 100 306 0 -75 -100 0 0 -706 0 0 0 0 0 0 0 C D=A+B+C $'000 $' / 104 AGENCY 52 - MINISTRY OF LEGAL AFFAIRS PROGRAMME 521 - MAIN OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6116 Contracted Employees 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) $'000 11,662 6,693 17 185 69 394 28 23 116 389 3,360 56 275 17 40 $'000 $'000 $'000 11,662 6,693 17 185 69 394 28 23 116 389 3,360 56 275 17 40 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 11,169 6,245 17 185 69 394 28 23 116 389 3,360 56 230 17 40 H $'000 11,086 6,245 17 183 64 391 28 23 104 389 3,360 0 230 12 40 Total Funds Available F=D+E $'000 11,662 6,693 17 185 69 394 28 23 116 389 3,360 56 275 17 40 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 576 448 0 2 5 3 0 0 12 0 0 56 45 5 0 $'000 83 0 0 2 5 3 0 0 12 0 0 56 0 5 0 MS. M. D. ALI HEAD OF BUDGET AGENCY 2 / 105 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 52 - MINISTRY OF LEGAL AFFAIRS PROGRAMME 522 - MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 28,181 H $'000 27,361 Total Funds Available F=D+E $'000 28,532 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,171 $' 0
MS. M. D. ALI HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 28,962 4,200 0 7,590 1,190 602 1,115 1,075 23 964 350 695 1,298 140 284 17 788 500 5,250 683 1,440 308 83 106 35 76 110
 40 B $'000 -430 0 0 -130 -150 -150 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $' / 106 AGENCY 52 - MINISTRY OF LEGAL AFFAIRS PROGRAMME 523 - ATTORNEY GENERALS CHAMBERS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6322 Subsidies & Contribution to International Orgs $'000 56,340 22,300 850 13,972 242 3,092 1,370 46 1,286 1,706 630 1,030 139 88 17 525 1,050 3,360 378 1,920 790 392 1,050 34 61 12 0 $'000 $'000 $'000 56,340 22,300 850 13,972 242 3,092 1,370 46 1,286 1,706 630 1,030 139 88 17 525 1,050 3,360 378 1,920 790 392 1,050 34 61 12 0 2 / 107 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 56,340 22,300 850 13,972 242 3,092 1,370 46
 1,286 1,706 630 1,030 139 88 17 525 1,050 3,360 378 1,920 790 392 1,050 34 61 12 0 $'000 56,044 22,300 850 13,972 146 2,901 1,370 46 1,286 1,706 630 1,030 139 88 17 525 1,050 3,360 378 1,920 790 392 1,050 25 61 12 0 $'000 55,565 22,300 850 13,972 146 2,901 1,343 46 1,285 1,615 630 1,030 139 88 15 520 1,050 3,360 378 1,819 595 392 1,021 0 61 9 0 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 775 $' MS. M. D. ALI HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operative & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other AGENCY 52 - MINISTRY OF LEGAL AFFAIRS PROGRAMME 524 - OFFICE OF THE STATE SOLICITOR CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 7,665 0 545 3,217 341 76 218 301 22 750 762 180 100 23 15 168 263 318 95 194 69 8 H $'000 7,429 0 545 3,217 341 76 218 301 22 728 750 180 100 23 15 168 263 123 90 193 69 7 Total Funds Available F=D+E $'000 8,044 0 547 3,294 342 145 423 326 22 750 762 180 100 23 15 168 263 318 95 194 69 8 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 615 $' MS. M. D. ALI HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer
 Supplementary Revised Allotment Allotment Total A $'000 8,063 0 500 3,294 313 145 518 326 22 750 762 180 100 23 15 168 263 318 95 194 69 8 B $'000 -19 0 47 0 29 0 -95 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 8,044 0 547 3,294 342 145 423 326 22 750 762 180 100 23 15 168 263 318 95 194 69 8 2 / 108 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other AGENCY 52 - MINISTRY OF LEGAL AFFAIRS PROGRAMME 525 - DEEDS REGISTRY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 38,559 4,794 13,608 1,252 630 2,142 1,571 1,463 36 1,764 1,197 483 600 278 716 17 252 590 2,095 110 2,400 313 590 761 13 840 44 $'000 38,367 4,794 13,608 1,252 626 2,142 1,571 1,463 36 1,764 1,197 442 600 278 622 17 252 537 2,095 110 2,400 313 590 761 13 840 44 $'000 37,698 4,794 13,608 1,252 626 2,142 1,571 1,463 36 1,133 1,192 442 600 273 617 8 252 537 2,095 110 2,400 313 589 761 0 840 44 Under the Total Funds Available I=F-H
 Under the Approved Drawing Rights J=G-H $'000 861 $' MS. M. D. ALI HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 38,110 4,794 13,608 1,252 0 2,142 1,752 1,463 36 1,764 1,197 483 600 278 716 17 252 590 2,095 110 2,400 866 590 761 13 287 44 B $'000 449 0 0 0 630 0 -181 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -553 0 0 0 553 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 38,559 4,794 13,608 1,252 630 2,142 1,571 1,463 36 1,764 1,197 483 600 278 716 17 252 590 2,095 110 2,400 313 590 761 13 840 44 2 / 109 AGENCY 53 - GUYANA DEFENCE FORCE PROGRAMME 531 - DEFENCE HEADQUARTERS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 3,523,368 0 726,425 4,249,793 A B C D=A+B+C $'000 $'000 $'000 $'000 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6132 Incentives 6133 Benefits & Allowances 6134 National Insurance 6135 Pensions 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6262 Overseas Conference & Official Visits 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6292 Dietary 6294 Other 6302 Training (including Scholarships) -38,322 32,961 0 0 0 0 0 3,000 0 3,000 3,000 0 2,900 0 -300 -1,100
 -2,500 3,000 4,500 0 0 0 0 0 0 1,000 -2,000 2,000 0 0 - / 110 Outstanding Contingency Fund Advances E $'000 72,172 0 0 0
Contingency Fund Advances E $' Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 Total Funds Available F=D+E $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' LT. COL. T. PERSAUD HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other AGENCY 55 - SUPREME COURT PROGRAMME 551 - SUPREME COURT OF JUDICATURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 222,085 $'000 217,286 $' 10,859
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MS. S. RAMLAL HEAD OF BUDGET AGENCY Approved Allotment Allotment
 (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 -1,646 1,670 27 0 0 -288 237 0 0 0 0 0 0 0 0 4,501 0 0 0 0 0 -4,501 0 0 0 0 0 0 C D=A+B+C $'000 183 $' / 111 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other AGENCY 55 - SUPREME COURT PROGRAMME 552 - MAGISTRATES DEPARTMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 4,019 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,019 0 0 0 0 0 0 0 0 0 0 $'000 200,613 $'000 198,760 $' 732
$'000 2,695 0 0 0 0 0 0 144 189 0 0 3 1 0 1,536 1 234 5 0 48 530 0 0 2 1 0 0 1 $'000 842 0 0 0 0 1 0 144 189 0 0 3 1 0 261 1 234 4 0 0 0 0 0 2 1 0 0 1 MS. S. RAMLAL HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 196,037 34,631 2,952
 28,549 2,190 26,622 5,085 607 12,731 3,599 320 250 5,150 19,000 14,850 3,710 2,876 19,800 210 780 2,010 1,010 375 900 6,500 230 750 350 B $'000 0 3,139 390 0 0 0 -971 -242 -2,316 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 557 $' / 112 AGENCY 56 - PUBLIC PROSECUTIONS PROGRAMME 561 - PUBLIC PROSECUTIONS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other A $' B $'000 0 0 228 0 0 385 0 0 -613 0 0 -243 -845 650 570 0 0 -500 0 0 214 90 -570 438 -65 88 153 20 0 C D=A+B+C $' $' / 113 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' $' $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 3,664 $' MS. S. ALI- HACK HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6113 Other Tech.
& Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6284 Other 6293 Refreshment and Meals 6322 Subsidies & Contribution to International Orgs AGENCY 57 - OFFICE OF THE OMBUDSMAN PROGRAMME 571 - OMBUDSMAN CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 3,050 H $'000 3,040 Total Funds Available F=D+E $'000 4,426 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,386 $' MS. O. GOBERDHAN HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 4,426 435 740 313 1,172
 20 109 124 124 100 80 100 40 50 8 100 100 500 50 80 10 171 B $'000 0 39 121 28 -415 0 209 0 18 0 0 0 0 0 0 0 25 0 -10 -15 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 4,426 474 861 341 757 20 318 124 142 100 80 100 40 50 8 100 125 500 40 65 10 171 2 / 114 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other AGENCY 58 - PUBLIC SERVICE APPELLATE TRIBUNAL PROGRAMME 581 - PUBLIC SERVICE APPELLATE TRIBUNAL CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 7,258 0 892 2,796 96 101 87 16 120 160 0 206 60 220 9 220 1,513 252 0 100 140 200 0 50 20 B $'000 0 0 0 -54 54 0 0 0 0 -24 0 0 0 -28 0 121 0 -21 0 -100 28 39 0 0 -15 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 7,258 0 892 2,742 150 101 87 16 120 136 0 206 60 192 9 341 1,513 231 0 0 168 239 0 50 5 2 / 115 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 7,067 0 892 2,638 150 82 78 16 119 116 0 206 58
 175 2 341 1,511 231 0 0 159 238 0 50 5 H $'000 7,017 0 892 2,638 150 82 78 8 119 112 0 197 58 174 0 328 1,502 231 0 0 159 234 0 50 5 Total Funds Available F=D+E $'000 7,258 0 892 2,742 150 101 87 16 120 136 0 206 60 192 9 341 1,513 231 0 0 168 239 0 50 5 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 241 0 0 104 0 19 9 8 1 24 0 9 2 18 9 13 11 0 0 0 9 5 0 0 0 $'000 50 0 0 0 0 0 0 8 0 4 0 9 0 1 2 13 9 0 0 0 0 4 0 0 0 MS. T. KING HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) 6311 Rates and Taxes 6312 Subvention to Local Authority AGENCY 71 - REGION 1: BARIMA/ WAINI PROGRAMME 711 - REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' $'000 55,458 867 1,130 5,753 7,394 2,528 0 1,168 2,121 1,200 11,454 425
 1,300 410 6,799 669 4,500 1,300 500 590 1,640 230 60 160 1,500 210 110 1,440 0 $' $' $' MS. M. WILLIAMS HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment
 Total A $' B $'000 0 -560 -400 -796 0 1,756 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $' $' / 116 AGENCY 71 – REGION 1: BARIMA/ WAINI PROGRAMME 712 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 6113 Other Technical & Craft Skill 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance $'000 112,860 7,855 8,150 2,127 4,027 1,415 2,602 1,335 420 60 0 45,000 5,500 6,800 750 1,250 1,225 5,600 1,410 65 17,219 50 $'000 $'000 $'000 112,860 7,855 8,150 2,127 4,027 1,415 2,602 1,335 420 60 0 45,000 5,500 6,800 750 1,250 1,225 5,600 1,410 65 17,219 50 $'000 3,000 0 0 0 0 0 0 0 0 0 0 3,000 0 0 0 0 0 0 0 0 0 0 $'000 115,860 $'000 113,866 $'000 113,851 $'000 2,009 7,855 8,150 2,127 4,027 1,415 2,602 1,335 420 60 0 48,000 5,500
$'000 15 0 0 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MS. M. WILLIAMS HEAD OF BUDGET AGENCY 2 / 117 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 71 - REGION 1: BARIMA/WAINI PROGRAMME 713 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 1,055 2,128 195 0 7,722 1,934 0 970 -14,004 0 0 0 0 0 0 0
 0 0 0 0 0 0 0 -660 0 0 0 0 0 660 0 0 0 0 C D=A+B+C $'000 $' / 118 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under
 the Approved Drawing Rights J=G-H $'000 1,000 1,000 0 0 0 $' $' $' $' $' MS. M. WILLIAMS HEAD OF BUDGET AGENCY AGENCY 71- REGION 1: BARIMA/WAINI PROGRAMME 714- HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6282 Equipment Maintenance 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) $' $'000 $'000 $' / 119 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 124,024 $'000 123,597 $'000 123,565 $'000 459 $' MS. M. WILLIAMS HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6265 Other Transport Travel &Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes AGENCY 72 - REGION 2: POMEROON/SUPENAAM PROGRAMME 721 - REGIONAL ADMIN & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 76,872 6,018 662 3,189 18,026 9,423 4,352 3,055 3,045 4,040 55 300 2,700 890 7,600 2,350 8 40 1,400 4,836 299 600 150 750 550 850 466 1,218 B $'000 130 0 0 0 0 0 0 0 0 87 0 0 0 0 0 0 0 0 130 0 0 0 0 0 0 0 0 -87 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $' / 120
4,836 299 600 150 750 550 850 466 1,131 2 / 120 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 1,025 0 0 0 0 0 0 0 0 1,025 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 78,027 6,018 662 3,189 18,026 9,423 4,352 3,055 3,045 5,152 55 300 2,700 890 7,600 2,350 8 40 1,530 4,836 299 600 150 750 550 850 466 1,131 $'000 78,027 6,018 662 3,189 18,026 9,423 4,352 3,055 3,045 5,152 55 300 2,700 890 7,600 2,350 8 40 1,530 4,836 299 600 150 750 550 850 466 1,131 $'000 76,379 5,054 360 3,189
 17,829 9,423 4,241 3,051 2,980 5,151 55 300 2,700 890 7,600 2,349 8 40 1,530 4,835 299 600 150 750 550 849 466 1,130 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,648 $' MR. S. SINGH HEAD OF BUDGET AGENCY AGENCY 72 - REGION 2: POMEROON/SUPENAAM PROGRAMME 722- AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6253 Maintenance of Drainage & Irrigation 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6282 Equipment Maintenance 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 142,361 608 8,843 3,119 24,569 1,149 3,109 1,758 3,005 31 97 380 110 27,200 66,000 450 1,450 220 65 121 27 50 B $'000 0 0 0 0 0 0 -130 130 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 142,361 608 8,843 3,119 24,569 1,149 2,979 1,888 3,005 31 97 380 110 27,200 66,000 450 1,450 220 65 121 27 50 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 142,361 $'000 141,376 $' 110
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 5,358 0 803 371 1,725 985 1,050 27 394 0 0 1 0 0 2 0 0 0 0 0 0 0 $'000 4,373 0 803 371 1,725 0 1,050 27 394 0 0 1 0 0 2 0 0 0 0 0 0 0 MR. S. SINGH HEAD OF BUDGET AGENCY 2 / 121 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6254 Maintenance of Sea & River Defence 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6281 Security Services 6283 Cleaning & Extermination Services 6302 Training (including Scholarships) AGENCY 72 - REGION 2: POMEROON/SUPENAAM PROGRAMME 723 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 70,447 7,696 1,307 4,130 1,070 1,382 1,108 15 120 140 110 6,000 275 7,700 300 200 3,580 200 4,600 30,192 300 22 B C D=A+B+C $'000 $'000 $'000 70,447 7,696 1,307 4,130 1,070 1,382 1,108 15 120 140 110 6,000 275 7,700 300 200 3,580 200 4,600 30,192 300 22 2 / 122 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 70,447 7,696 1,307 4,130 1,070 1,382
 1,108 15 120 140 110 6,000 275 7,700 300 200 3,580 200 4,600 30,192 300 22 H $'000 69,386 7,696 1,307 4,083 853 643 1,051 15 120 140 110 6,000 275 7,700 299 200 3,580 200 4,600 30,192 300 22 Total Funds Available F=D+E $'000 70,447 7,696 1,307 4,130 1,070 1,382 1,108 15 120 140 110 6,000 275 7,700 300 200 3,580 200 4,600 30,192 300 22 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,061 $' MR. S. SINGH HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 72 – REGION 2: POMEROON/SUPENAAM PROGRAMME 724- EDUCATIONAL DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 5,000 5,000 0 0 0 $'000 637,927 135,014 201,880 42,126 4,344 47,382 0 0 5,952 25,000 32,634 1,756 9,745 8,200 7,400 2,000 19,280 850 2,965 3,340 25 240 110 1,123 17,900 3,715 29,448 280
 390 14,040 1,450 15,510 640 75 3,113 $' $' Under the Total Funds Available I=F-H Under the Approved Drawing
 Rights J=G-H $'000 832 $' MR. S. SINGH HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 -447 0 0 0 0 -1,775 0 0 1,775 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -447 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 $' / 123 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 72 - REGION 2: POMEROON/SUPENAAM PROGRAMME 725 - HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 215,100 $'000 215,100 $'000 210,190 1,945 11,378 30,415 7,147 47,178 13,341 0 10,094 15,330 7,755 2,000 4,804
$'000 4,910 0 0 0 0 0 1,644 0 2,346 301 186 0 0 0
$' $' MR. S. SINGH HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 317 1,945 - C D=A+B+C $'000 $' / 124 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes AGENCY 73 - REGION 3: ESSEQUIBO ISLAND /WEST DEMERARA PROGRAMME 731 - REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 104,492 $'000 104,492 $' 4,378
$' $' MR. N. RAMKISSOON HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1)
 (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 -939 -460 0 1,399 -200 200 0 0 0 0 800 0 0 -800 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $' $' / 125 AGENCY 73 - REGION 3: ESSEQUIBO ISLAND /WEST DEMERARA PROGRAMME 732 - AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6253 Maintenance of Drainage & Irrigation 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6281 Security Services 6282 Equipment Maintenance 6291 National & Other Events 6293 Refreshment and Meals 6311 Rates and Taxes Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 143,213 1,367 683 24,208 0 414 1,575 2,085 220 400 260 17,000 86,000 1,000 1,150 3,360 1,772 294 15 210 1,200 B $'000 0 0 0 -400 0 200 200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 143,213 1,367 683 23,808 0 614 1,775 2,085 220 400 260 17,000 86,000 1,000 1,150 3,360 1,772 294 15 210 1,200 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 143,213 $'000 143,213 $'000 142,244 $'000 969 $'000 969 1,367 683 23,808 0 614 1,775 2,085 220 400 260 17,000 86,000 1,000 1,150 3,360 1,772 294 15 210 1,200
MR. N. RAMKISSOON HEAD OF BUDGET AGENCY 2 / 126 AGENCY 73 - REGION 3: ESSEQUIBO ISLAND /WEST DEMERARA PROGRAMME 733 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6291 National & Other Events 6293 Refreshment and Meals $'000 68,916 1,976 3,852 2,538 1,857 3,192 845 902 120 200 350 2,000 9,135 300 10,800 6,055 6,000 1,100 7,400 0 150 1,300 945 7,400 115 218 60 106 $'000 $'000 $' / 127 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total
 (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 68,916 1,976 3,852 2,538 1,857 3,192 845 902 120 200 350 2,000 9,135 300 10,800 6,055 6,000 1,100 7,400 0 150 1,300 945 7,400 115 218 60 106 $'000 68,916 1,976 3,852 2,538 1,857 3,192 845 902 120 200 350 2,000 9,135 300 10,800 6,055 6,000 1,100 7,400 0 150 1,300 945 7,400 115 218 60 106 $'000 67,175 1,819 3,851 2,533 1,857 2,525 734 819 118 199 341 1,994 9,066 299 10,797 6,055 6,000 952 7,400 0 150 1,300 945 7,118 112 29 57 105 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,741 $' MR. N. RAMKISSOON HEAD OF BUDGET AGENCY Acct.
Code Description AGENCY 73 - REGION 3: ESSEQUIBO ISLAND/WEST DEMERARA PROGRAMME 734 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E $'000 $'000 $'000 $'000 $'000 $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 TOTAL APPROPRIATION EXPENDITURE 1,024,080 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 294,226 253,469 130,242 3,244 75,092 10,426 20,560 58,800 1,200 6,400 6,560 6,480 420 1,524 34,150 820
/ 128 1,024,080
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 14,144 $' MR. N. RAMKISSOON HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 73 - REGION 3: ESSEQUIBO ISLAND /WEST DEMERARA PROGRAMME 735 - HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 -1,630 0 3,200 0 -1,000 -570 -941 0
 941 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 $' / 129 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total
0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 365,144 $'000 365,144 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. N. RAMKISSOON HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes AGENCY 74 - REGION 4: DEMERARA/MAHAICA PROGRAMME 741 - REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $' Approved Drawing Rights Total (Allotment 2) Expenditure G $' H $' Total Funds Available F=D+E $'000 89,720 8,820 2,455 15,050
Available F=D+E $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. S. ALI HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment
 Total A $' B $'000 0 0 0 0 300 0 -300 0 0 0 -35 35 274 214 0 415 -10 0 0 0 0 -150 0 -274 0 0 -214 -255 0 C D=A+B+C $' $' / 130 AGENCY 74 - REGION 4: DEMERARA/MAHAICA PROGRAMME 742 - AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6253 Maintenance of Drainage & Irrigation 6261 Local Travel & Subsistence 6265 Other Transport Travel & Post 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6311 Rates and Taxes Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 106,528 4,230 385 19,650 3,174 945 2,150 25 480 625 34 61,150 425 25 0 9,430 40 60 140 60 3,500 B $'000 2,866 237 25 0 2,394 119 91 0 64 0 0 0 88 0 0 0 0 0 -88 0 -64 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 109,394 4,467 410 19,650 5,568 1,064 2,241 25 544 625 34 61,150 513 25 0 9,430 40 60 52 60 3,436 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 109,394 $'000 108,541 $'000 108,414 $'000 980 $'000 127 4,467 410 19,650 5,568 1,064 2,241 25 544 625 34 61,150 513 25 0 9,430 40 60 52 60 3,436 4,467 409 19,650 4,843 1,062 2,241 25 544
MR. S. ALI HEAD OF BUDGET AGENCY 2 / 131 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6311 Rates and Taxes AGENCY 74 - REGION 4: DEMRARA/MAHAICA PROGRAMME 743 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 130,937 $'000 130,233 $'000 129,774 $'000 1,163 $'000 459 766 2,760 5,150 1,899 2,674 1,177 799 15 460 450 80 38,000 7,100 640 25,900 6,400 4,300 785 5,550 300 265 22,140 235 1,552 125 375
MR. S. ALI HEAD OF BUDGET AGENCY Approved Allotment Allotment
 (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 1,899 216 -640 0 1,899 424 0 0 0 0 0 0 0 0 0 -400 0 0 400 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 $' / 132 AGENCY 74 - REGION 4: DEMERARA/MAHAICA PROGRAMME 744 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total B C D=A+B+C $'000 $'000 $'000 $'000 Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 A $'000 TOTAL APPROPRIATION EXPENDITURE 1,304,285 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) $'000 -5,545 0 -7,296 0
3,200 175 2,285 4,030 900 $'000 -5,545 0 -7,296 0 0 -4,432 4,430 1,753 0 -140 0 -400 0 0 -1,970 0 -885 0 0 500 0 0 385 140 0 0 0 - 1,200
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. S. ALI HEAD OF BUDGET AGENCY / 133 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 74 – REGION 4: DEMERARA/MAHAICA PROGRAMME 745 - HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 780 0 -249 0 0 0 780 -140 389 0 0 0 0 0 0 0 0 0 0 1,000 0 0 0 0 0 0 -1,850 0
 0 0 0 0 0 850 0 C D=A+B+C $' $' / 134 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E
 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 143,581 $'000 143,075 $'000 140,781 $'000 2,800 $' MR. S. ALI HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 75 - REGION 5: MAHAICA/BERBICE PROGRAMME 751 - REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 37,212 4,884 0 1,152 10,017 895 624 2,463 2,107 1,347 1,660 180 940 310 1,800 1,100 15 1,000 900 1,500 1,618 220 110 1,280 960 130 B $'000 0 -65 638 0 -573 0 -243 243 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 37,212 4,819 638 1,152 9,444 895 381 2,706 2,107 1,347 1,660 180 940 310 1,800 1,100 15 1,000 900 1,500 1,618 220 110 1,280 960 130 2 / 135 Outstanding Contingency Fund Advances E $'000 2,000
 0 0 0 0 0 0 0 0 0 1,060 0 0 0 240 0 0 500 200 0 0 0 0 0 0 0 Total Funds Available F=D+E $'000 39,212 4,819 638 1,152 9,444 895 381 2,706 2,107 1,347 2,720 180 940 310 2,040 1,100 15 1,500 1,100 1,500 1,618 220 110 1,280 960 130 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 39,212 4,819 638 1,152 9,444 895 381 2,706 2,107 1,347 2,720 180 940 310 2,040 1,100 15 1,500 1,100 1,500 1,618 220 110 1,280 960 130 H $'000 36,814 3,619 573 894 9,444 694 256 2,706 1,698 1,347 2,718 178 939 310 2,040 1,080 12 1,500 1,100 1,500 1,531 218 103 1,271 960 123 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 2,398 1,200 65 258 0 201 125 0 409 0 2 2 1 0 0 20 3 0 0 0 87 2 7 9 0 7 $'000 2,398 1,200 65 258 0 201 125 0 409 0 2 2 1 0 0 20 3 0 0 0 87 2 7 9 0 7 MR. F. FRANCE HEAD OF BUDGET AGENCY AGENCY 75 - REGION 5: MAHAICA/BERBICE PROGRAMME 752 - AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6251 Maintenance of Roads 6252 Maintenance of Bridges 6253 Maintenance of Drainage & Irrigation 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6282 Equipment Maintenance 6284 Other 6293 Refreshment and Meals Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 66,286 0 570 5,762 99 608 529 15 50 155 70 650 7,200 3,000 37,197 8,750 601 900 50 0 80 B $'000 -1 0 -229 140 157 -69 0 0 0 0 0 285 0 0 0 0 -285 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 66,285 0 341 5,902 256 539 529 15 50 155 70 935 7,200 3,000 37,197 8,750 316 900 50 0 80 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 66,285 0 341 5,902 256 539 529 15 50 155 70 935 7,200 3,000 37,197 8,750 316 900 50 0 80 $'000 66,285 0 341 5,902 256 539 529 15 50 155 70 935 7,200 3,000 37,197 8,750 316 900 50 0 80 $'000 66,032 0 341 5,902 241 539 529 15 49 150 69 934 7,199 2,949 37,193 8,648 251 900 50
 0 73 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 253 $' MR. F. FRANCE HEAD OF BUDGET AGENCY 2 / 136 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6293 Refreshment and Meals AGENCY 75 - REGION 5: MAHAICA/BERBICE PROGRAMME 753 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 91,371 1,005 3,426 808 6,337 1,222 737 945 926 100 185 600 600 7,000 475 33,500 5,000 1,500 500 500 83 440 25,070 395 17 $'000 91,371 1,005 3,426 808 6,337 1,222 737 945 926 100 185 600 600 7,000 475 33,500 5,000 1,500 500 500 83 440 25,070 395 17 $'000 90,519 1,005 3,426 792 6,337 1,222 473 936 886 100 185 600 600 6,991 475 33,494 4,998 1,500 462 394 83 440 24,714 389 17 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H
 $'000 852 $' MR. F. FRANCE HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 91,371 714 3,717 808 6,337 1,222 737 945 926 100 185 600 600 7,000 475 33,500 5,000 1,500 500 500 83 440 25,070 395 17 B $'000 0 291 -291 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 91,371 1,005 3,426 808 6,337 1,222 737 945 926 100 185 600 600 7,000 475 33,500 5,000 1,500 500 500 83 440 25,070 395 17 2 / 137 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 75 – REGION 5: MAHAICA/BERBICE PROGRAMME 754 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 -3,000 0 173 -2,526 0 5,526 0 -173 0 0 0 0 0 0 0 0 0 0 0
 0 0 0 0 0 0 0 675 160 0 -875 0 0 40 C D=A+B+C $'000 $' / 138 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H
 Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' $' $' $' MR. F. FRANCE HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 75 - REGION 5: MAHAICA/BERBICE PROGRAMME 755 - HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 -1,134 2,438 0 -388 388 0 -1,304 0 0 0 0 0 800 -100 0 0 0 200 0 0
 -100 0 0 0 0 -300 0 0 0 -700 200 0 0 C D=A+B+C $'000 $' / 139 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds
 Available F=D+E $'000 128,634 $'000 124,286 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. F. FRANCE HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6321 Subsidies & Contribution to Local Orgs AGENCY 76 – REGION 6: EAST BERBICE/ CORENTYNE PROGRAMME 761- REGIONAL ADMIN.
& FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $' Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 56,912 H $'000 54,962 Total Funds Available F=D+E $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. B. POONAI HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 54,612 B $' -13 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $' $'000 54,612 5,894 3,983 9,529 1,650 3,918 4,185 2,589 1,676 6,993 30 130 2,300 1,840 600 1,207 10 650 2,070 750 620 95 280 960 292 116
 65 1,800 380 2 / 140 AGENCY 76 – REGION 6: EAST BERBICE/ CORENTYNE PROGRAMME 762 - AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6253 Maintenance of Drainage & Irrigation 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6293 Refreshment and Meals Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 226,673 0 1,642 1,152 25,284 0 1,420 575 2,425 0 700 500 120 122,400 1,300 170 51,000 400 2,115 600 2,300 750 11,700 50 70 B $'000 0 0 0 0 -514 432 -100 182 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 226,673 0 1,642 1,152 24,770 432 1,320 757 2,425 0 700 500 120 122,400 1,300 170 51,000 400 2,115 600 2,300 750 11,700 50 70 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 226,673 0 1,642 1,152 24,770 432 1,320 757 2,425 0 700 500 120 122,400 1,300 170
 51,000 400 2,115 600 2,300 750 11,700 50 70 $'000 226,673 0 1,642 1,152 24,770 432 1,320 757 2,425 0 700 500 120 122,400 1,300 170 51,000 400 2,115 600 2,300 750 11,700 50 70 $'000 226,343 0 1,642 1,152 24,770 432 1,124 692 2,357 0 700 500 120 122,400 1,300 170 51,000 399 2,115 600 2,300 750 11,700 50 70 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 330 $' MR. B. POONAI HEAD OF BUDGET AGENCY 2 / 141 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other AGENCY 76 – REGION 6: EAST BERBICE/ CORENTYNE PROGRAMME - 763 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 1,254 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,254 0 0 $'000 84,449 1,502 2,115 396 7,111 654 1,021 886 700 330 350 2,000 7,300 655 24,500 7,800 4,600 470 2,200 500 8,160 624 9,910 300 365 $'000 84,449 1,502 2,115 396 7,111 654 1,021 886 700 330 350 2,000 7,300 655 24,500 7,800 4,600 470 2,200 500 8,160 624 9,910 300 365 $'000 84,153 1,440 2,115 396 6,900 654 1,021 869 700 329 347 2,000 7,300 655 24,500 7,800 4,599 470 2,200 500 8,160 624 9,910 299 365 Under the Total Funds Available I=F-H Under the Approved
 Drawing Rights J=G-H $'000 296 $' MR. B. POONAI HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 83,195 1,502 2,115 396 7,161 604 1,021 886 700 330 350 2,000 7,300 655 24,500 7,800 4,600 470 2,200 500 8,160 624 8,656 300 365 B $'000 0 0 0 0 -50 50 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 83,195 1,502 2,115 396 7,111 654 1,021 886 700 330 350 2,000 7,300 655 24,500 7,800 4,600 470 2,200 500 8,160 624 8,656 300 365 2 / 142 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total AGENCY 76 - REGION 6: EAST BERBICE/ CORENTYNE PROGRAMME 764 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 H $'000 C D=A+B+C $'000 $'000 $'000 $'000 A $'000 TOTAL APPROPRIATION EXPENDITURE 1,201,917 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 127,661 424,984 210,039 4,637 83,381 2,654 12,342 27,677 62,468 700 8,000
B $'000 0 -4,751 -2,197 17,868 0 -20,146 584 0 5,545 3,097 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,500 - 700
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' MR. B. POONAI HEAD OF BUDGET AGENCY / 143 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 76 REGION 6: EAST BERBICE/ CORENTYNE PROGRAMME 765 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' 3,435
4,900 28,162 13,121 350 2,000 51,564 320 3,435 325 $' $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H
 $'000 1,894 $' MR. B. POONAI HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 0 0 0 -1,000 1,000 0 0 0 500 0 338 200 3,000 0 0 0 0 0 0 0 -1,218 0 0 0 6,913 -3,079 0 0 0 0 -6,654 0 C D=A+B+C $'000 $' / 144 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6265 Other Transport Travel & Post 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 77- REGION 7: CUYUNI/MAZARUNI PROGRAMME 771 - REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 1,820 0 0 0 0 0 0 0 0 1,820 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 72,063 2,968 3,129 6,738 7,777 825 2,489 3,518 1,693 10,860 155 3,220 700 810 580 5,200 630 900 15,176 215 230 1,300 2,020 530 400 $'000 72,063 2,968 3,129 6,738 7,777 825 2,489 3,518 1,693 10,860 155 3,220 700 810 580 5,200 630 900 15,176 215 230 1,300 2,020 530 400 $'000 69,552 2,968 3,129 6,708 7,586 245 2,489 3,018 1,630 10,812 147 3,219 700 809 571 5,053 517 900 14,420 215 211 1,278 2,020 530 377 Under the Total
 Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 2,511 $' MR. P. RAMOTAR HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 70,793 3,069 2,992 6,738 8,426 825 2,626 3,518 1,693 9,040 155 3,220 700 810 580 5,200 630 900 15,176 215 330 1,000 2,020 530 400 B $'000 -550 -101 137 0 -649 0 -137 0 0 0 0 0 0 0 0 0 0 0 0 0 -100 300 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 70,243 2,968 3,129 6,738 7,777 825 2,489 3,518 1,693 9,040 155 3,220 700 810 580 5,200 630 900 15,176 215 230 1,300 2,020 530 400 2 / 145 AGENCY 77 - REGION 7: CUYUNI/ MAZARUNI PROGRAMME 772 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6253 Maintenance of Drainage & Irrigation 6254 Maintenance of Sea & River Defence 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other $' $'000 -1,450 0 94 589 0 60 7 0 0 0 0 2,500 0 0 0 -4,500 -1,387 1,387 -700 0 0 0 0 0 500 0 0 0 0 $' $' / 146 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
E $' Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' $' $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 218 $' MR. P. RAMOTAR HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 77- REGION 7: CUYUNI/MAZARUNI PROGRAMME 773 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 2,000 0 0 0 0 0 -830 0 830 0 0 0 0 1,400 0 2,000 0 0 -2,400 0 0 1,000 0 0 0 -1,170 200
 -200 2,731 0 1,170 0 0 -2,731 C D=A+B+C $'000 $' / 147 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing
 Rights J=G-H $' $'000 379,561 $'000 381,017 $' $' $' MR. P. RAMOTAR HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 77- REGION 7: CUYUNI/ MAZARUNI PROGRAMME 774 - HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 165,801 $'000 162,511 $' 3,400
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 3,723 0 0 0 12 460 0 2,156 189 4 2 1 3 0 8 0 211 135 2 7 62 0 0 461 6 1 2
 0 1 0 0 MR. P. RAMOTAR HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 423 548 -971 180 0 -180 0 0 -1,000 0 0 0 0 0 0 0 0 1,000 0 0 0 0 -500 0 500 0 0 250 -250 C D=A+B+C $'000 $' / 148 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 78 - REGION 8: POTARO/SIPARUNI PROGRAMME 781 - REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 28,751 1,242 0 2,886 724 495 767 387 11,326 300 850 335 1,000 0 60 2,300 15 350 175 1,800 1,314 500 250 1,000 450 225 B $'000 0 96 0 -80 -16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 28,751 1,338 0 2,806 708 495 767 387 11,326 300 850 335 1,000 0 60 2,300 15 350 175 1,800 1,314 500 250 1,000 450 225 2 / 149 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H
 Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,540 0 0 0 0 0 0 0 1,540 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 30,291 1,338 0 2,806 708 495 767 387 12,866 300 850 335 1,000 0 60 2,300 15 350 175 1,800 1,314 500 250 1,000 450 225 $'000 29,192 1,337 0 2,799 640 454 748 380 12,866 300 850 335 1,000 0 60 2,300 15 350 175 915 1,243 500 250 1,000 450 225 $'000 29,192 1,337 0 2,799 640 454 748 380 12,866 300 850 335 1,000 0 60 2,300 15 350 175 915 1,243 500 250 1,000 450 225 $'000 1,099 1 0 7 68 41 19 7 0 0 0 0 0 0 0 0 0 0 0 885 71 0 0 0 0 0 $'000 0 0 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.
I. DASS HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6253 Maintenance of Drainage & Irrigation 6254 Maintenance of Sea & River Defence 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6272 Electricity Charges 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other AGENCY 78 – REGION 8: POTARO/SIPARUNI PROGRAMME 782 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 56,322 0 2,794 740 1,992 163 679 364 25 200 300 120 4,500 5,200 190 11,000 7,500 4,000 2,500 4,500 1,000 5,000 600 1,800 750 300 105 B $'000 0 0 264 -264 -66 0 39 27 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 56,322 0 3,058 476 1,926 163 718 391 25 200 300 120 4,500 5,200 190 11,000 7,500 4,000 2,500 4,500 1,000 5,000 600 1,800 750 300 105 2 / 150
 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,500 0 0 0 0 0 $'000 57,822 0 3,058 476 1,926 163 718 391 25 200 300 120 4,500 5,200 190 11,000 7,500 4,000 2,500 4,500 1,000 6,500 600 1,800 750 300 105 $'000 56,411 0 2,794 372 1,878 63 679 364 25 200 300 120 4,500 5,200 190 11,000 7,500 4,000 2,500 4,500 956 6,500 600 1,015 750 300 105 $'000 56,411 0 2,794 372 1,878 63 679 364 25 200 300 120 4,500 5,200 190 11,000 7,500 4,000 2,500 4,500 956 6,500 600 1,015 750 300 105 $'000 1,411 0 264 104 48 100 39 27 0 0 0 0 0 0 0 0 0 0 0 0 44 0 0 785 0 0 0 $'000 0 0 0 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.
I. DASS HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 78 – REGION 8: POTARO/SIPARUNI PROGRAMME 783 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 158,420 $'000 153,481 $' 744
$' $'000 MR.
I. DASS HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 153,420 B $' -162 -850 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 $' / 151 AGENCY 78 - REGION 8: POTARO/SIPARUNI PROGRAMME 784 - HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) $' $'000 $'000 $' / 152 Outstanding Contingency Fund Advances E Approved Drawing Rights Total
 (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $' $' $' $' $'000 MR.
I. DASS HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6312 Subventions to Local Authority AGENCY 79 – REGION 9: UPPER TAKATU/UPPER ESSEQUIBO PROGRAMME 791 - REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 -26 -318 0 -518 -590 1,400 0 0 0 0 0 0 0 200 -200 0 0 -300 0 0 0 0 0 0 0 300 0 0 0 0 0 C D=A+B+C $'000 $'000
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $' / 153 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' $'000 60,252 3,755 2,580 5,626 4,624 1,400 159 987 2,940 1,372 12,571 40 850 1,100 1,150 2,650 250 4,700 150 1,910 250 700 1,100 4,510 400
 1,300 550 115 200 277 2,036 $' $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,209 $' MR. D. GAJRAJ HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 79 - REGION 9: UPPER TAKATU/ UPPER ESSEQUIBO PROGRAMME 792 - AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 8,692 345 4,407 0 735 357 300 210 75 75 390 100 370 12 200 0 100 130 335 11 40 500 H $'000 8,692 345 4,407 0 735 357 300 210 75 75 390 100 370 12 200 0 100 130 335 11 40 500 Total Funds Available F=D+E $'000 8,692 345 4,407 0 735 357 300 210 75 75 390 100 370 12 200 0 100 130 335 11 40 500 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 MR. D. GAJRAJ HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer
 Supplementary Revised Allotment Allotment Total A $'000 8,692 345 4,407 36 735 321 300 210 75 75 390 100 370 12 200 0 100 130 335 11 40 500 B $'000 0 0 0 -36 0 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C D=A+B+C $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 8,692 345 4,407 0 735 357 300 210 75 75 390 100 370 12 200 0 100 130 335 11 40 500 2 / 154 AGENCY 79 - REGION 9: UPPER TAKATU/ UPPER ESSEQUIBO PROGRAMME 793 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total TOTAL APPROPRIATION EXPENDITURE A $'000 50,587 B $'000 197 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6284 Other 6293 Refreshment and Meals 6294 Other 6321 Subsidies & Contribution to Local Orgs C D=A+B+C $' $' / 155 Outstanding Contingency Fund Advances E $' Approved Drawing Rights Total
0 0 0 0 0 0 0 0 0 0 Approved Drawing Rights Total (Allotment 2) Expenditure G $'000 50,546 H $'000 50,384 Total Funds Available F=D+E $'000 50,784 Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 400 $' MR. D. GAJRAJ HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 79 – REGION 9: UPPER TAKATU/UPPER ESSEQUIBO PROGRAMME 794 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 329,912 $'000 317,032 $'000 314,561 42,339 50,201 44,459 2,115 42,834 1,158 21 2,567 40,616 13,969 380 3,740 2,210 2,100 6,000 21,000 820 4,300 5,300 258 1,300 900 310 2,000 2,500
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 15,351 30 303 247
Drawing Rights J=G-H $' $' MR. D. GAJRAJ HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 0 -840 0 0 -318 1,158 0 0 0 0 0 0 0 0 0 0 0 0 -600 0 0 0 0 0 0 0 0 600 0 3,400 0 0 -3,400 C D=A+B+C $'000 $' / 156 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) AGENCY 79 – REGION 9: UPPER TAKATU/ UPPER ESSEQUIBO PROGRAMME 795 - HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 120,790 $'000 119,206 $' 11,576
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 654 27 13 119 101 0 71 62 0 0 0
0 0 0 5 0 0 $' MR. D. GAJRAJ HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 120,961 B $'000 - -171 0 0 0 0 0 0 0 0 0 0 0 0 0 -640 0 0 0 0 0 0 0 240 0 0 0 0 400 0 C D=A+B+C $'000 $' / 157 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6211 Expenses Specific to Agency 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6243 Janitorial & Cleaning Supplies 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) 6311 Rates and Taxes 6312 Subvention to Local Authority AGENCY 80 – REGION 10: UPPER DEMERARA/ UPPER BERBICE PROGRAMME 801 - REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' $' $'000 78,045 3,410 3,445 10,129
686 550 144 9,000 $' $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 1,458 $' 0
MR. H. RODNEY HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 1,682 0 0 0 0 1,682 0 0 0 0 0 0 -100 0 120 0 -370 0 0 0 250 0 0 0 0 0 100 0 56 0 -56 0 C D=A+B+C $'000 $' / 158 Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6112 Senior Technical 6113 Other Technical & Craft Skill 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6251 Maintenance of Roads 6253 Maintenance of Drainage & Irrigation 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6263 Postage Telex & Cablegram 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 80 – REGION 10: UPPER DEMERARA/ UPPER BERBICE PROGRAMME 802 - PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $' $' $'000 65,811 904 1,675 1,466 1,277 365 692 383 25 130 480 400 4,000 7,000 340 19,000 7,800 6,500
 420 0 3,000 280 200 1,354 500 6,970 300 225 125 0 $' Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 561 $' MR. H. RODNEY HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement)
 Transfer Supplementary Revised Allotment Allotment Total A $' B $'000 0 9 37 300 -521 0 175 0 0 0 0 100 0 0 0 0 0 0 70 0 0 0 0 0 0 0 0 0 60 -230 C D=A+B+C $'000 $' / 159 AGENCY 80 – REGION 10: UPPER DEMERARA/ UPPER BERBICE PROGRAMME 803 - EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Acct.
Code Description Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A B C D=A+B+C TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) $' $'000 -1,682 3,741 0 0 0 -1,682 0 0 1,800 -5,541 0 0 -400 0 400 250 -450 0 0 0 -150 0 350 250 0 0 0 0 200 0 0 0 0 0 -450 $'000 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $' / 160 Outstanding Contingency Fund Advances E Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' 2,325
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,325 0 0 0 0 0 $' $' $' $' $' MR. H. RODNEY HEAD OF BUDGET AGENCY Acct.
Code Description TOTAL APPROPRIATION EXPENDITURE 6111 Administrative 6112 Senior Technical 6113 Other Technical & Craft Skill 6114 Clerical & Office Support 6115 Semi-Skilled Operatives & Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits & Allowances 6134 National Insurance 6221 Drugs & Medical Supplies 6222 Field Material & Supplies 6223 Office Materials & Supplies 6224 Print & Non-Print Material 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial & Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel & Subsistence 6264 Vehicle Spares & Maintenance 6265 Other Transport Travel & Post 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning & Extermination Services 6284 Other 6291 National & Other Events 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) AGENCY 80 – REGION 10: UPPER DEMERARA/ UPPER BERBICE PROGRAMME 804 - HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 Approved Drawing Rights Total (Allotment 2) Expenditure G H Total Funds Available F=D+E $'000 133,932 $'000 132,705 $' 8,296
Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $' $'000 2,952 130 679 1 479 0 1,577 0 4 0 0 0 0 0
0 $' MR. H. RODNEY HEAD OF BUDGET AGENCY Approved Allotment Allotment (Allotment1) (Virement) Transfer Supplementary Revised Allotment Allotment Total A $'000 133,932 B $' -915 100 0 0 0 0 0 0 0 0 0 200 -100 150 100 0 0 0 0 -350 0 0 0 0 C D=A+B+C $'000 $' / 161 AGENCY 01 - OFFICE OF THE PRESIDENT CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 12002 Office & Residence of President 1200200 Office & Residence of President 17001 Minor Works 1700100 Minor Works 24001 Land Transport 2400100 Land Transport 25001 Purchase of Equipment 2500100 Purchase
 of Equipment Lands and Surveys 33003 3300300 Lands and Surveys 34002 GO-INVEST 3400200 GO-INVEST 34003 Environmental Protection Agency 3400300 Environmental Protection Agency 34006 National Parks Commission 3400600 National Parks Commission 34007 Governmental Information Agency 3400700 Governmental Information Agency Public Management Modernisation Project 34009 3400900 Public Management Modernisation Project 44016 4401600 PSTAC 45021 National Communication Network 4502100 National Communication Network
 45023 IAST 4502300 IAST PSTAC DR. N. K. GOPAUL HEAD OF BUDGET AGENCY 24,000 24,000 75,000 75,000 23,500 23,500 36,800 36,800 10,950 10,950 9,000 9,000 3,000 3,000 15,000 15,000 4,457 4,457 270,000 270,000 200,000 200,000 50,000 50,000 20,000 20,000 2 / 162 AGENCY 02 - OFFICE OF THE PRIME MINISTER CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 506,000 17010 Minor Works 1701000 Minor Works 26011 Electrification Programme 2601100
 Electrification Programme 6,000 6,000 500,000 500,000 0 0 0 2,677,406 3,183,406 0 - 2,677,406 2,677,406 6,000 6,000 3,177,406 3,177,406 0 0 - 0 - 3,183,406 3,003,175 3,003,175 180,231 6,000 6,000 3,177,406 3,177,406 5,985 5,985 2,997,190 2,997,190 5,985 5,985 2,997,190 2,997,190 15 15 180,216 180,216 0 0 0 0 0 MR. B. BALRAM HEAD OF BUDGET AGENCY 2 / 163 AGENCY 03 - MINISTRY OF FINANCE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 9,372,483 Buildings 12022 1202200 Buildings 13014 1301400 Drainage & Irrigation Support Programme 19004 Basic Needs Trust Fund - 5 1900400 Basic Needs Trust Fund5 25023 Equipment 2502300 Equipment Ethnic Relations Commission 25065 2506500 Ethnic Relations Commission 26012 Statistical Bureau 2601200 Statistical Bureau 44005 Student Loan Fund 4400500 Student Loan Fund 44007 Poverty Programme 4400700 Poverty Programme 44013 Institutional Strengthening 4401300 Institutional Strengthening Public Sector Investment 44014 4401400 Public Sector Investment 44015 4401502 Investment
 Component 44018 Development Effectiveness 4401800 Development Effectiveness 45003 C.D.B 4500300 C.D.B.
45004 IBRD/IDA 4500400 IBRD/IDA Inter American Investment Corporation 45005 4500500 Inter American Investment Corporation 45006 I.A.D.B 4500600 I.A.D.B.
9,000 9,000 Drainage & Irrigation Support Project Fiscal & Financial Management Programme MR. N. REKHA HEAD OF BUDGET AGENCY 834,369
/ 164 AGENCY 03 - MINISTRY OF FINANCE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 9,372,483 NGO/Private Sector/Support Programme 3,400 45007 3,400 4500700 NGO/Private Sector/Support Programme 66,000 45008 Guyana Revenue Authority 66,000 4500800 Guyana Revenue Authority 45009 5,311,000 Guyana Sugar Corporation 4500900 Guyana Sugar Corporation 5,311,000 15,000 45011 Youth Initiative Programme 15,000 4501100 Youth Initiative Programme 415,631 Linden Economic Advancement Programme 45013 415,631 Linden Eco Advance Programme MR. N. REKHA HEAD OF BUDGET AGENCY 2 / 165 AGENCY 04 - MINISTRY OF FOREIGN AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 Buildings 12005 1200500 Buildings 24003 Land Transport 2400300 Land Transport 25011 Office Equipment & Furniture 2501100 Office Equipment & Furniture $'000 17,090 6,000 6,000 6,090 6,090 5,000 5,000 $'000 $'000 0 0 0 0 0 0 0 $'000 17,090 6,000 6,000 6,090 6,090
 5,000 5,000 0 0 0 0 0 0 0 $'000 $'000 $'000 $'000 $'000 $' MS. E. HARPER HEAD OF BUDGET AGENCY 2 / 166 AGENCY 07 - PARLIAMENT OFFICE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 33,000 25005 Parliament Building 2500500 Parliament Building 33,000 33,000 $'000 $'000 0 0 0 $'000 33,000 33,000 33,000 0 0 0 $'000 $'000 $'000 $'000 $'000 $'000 0 0 0 33,000 33,000 33,000 22,514 22,514 22,514 22,514 22,514 22,514 10,486 10,486 10,486 0 0 0 MR. S. ISAACS HEAD OF BUDGET AGENCY 2 / 167 AGENCY 08 – AUDIT OFFICE OF GUYANA CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 Buildings 12004 1200400 Buildings 25003 Office Equipment & Furniture 2500300 Office Equipment & Furniture 44010 Institutional Strengthening 4401000 Institutional Strengthening $'000 12,800 10,000 10,000 2,800 2,800 0 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $' 0
MS. DONNA ELLIS HEAD OF BUDGET AGENCY 2 / 168 AGENCY 09 - PUBLIC & POLICE SERVICE COMMISSION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 25004 2500400 Public Service Commission Public Service Commission MR. J. JAISINGH HEAD OF BUDGET AGENCY 2 / 169 AGENCY 10 - TEACHING SERVICE COMMISSION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 25008 Teaching Service Commission 2500800 Teaching Service Comm.
MS. F. VIEIRA HEAD OF BUDGET AGENCY 2 / 170 AGENCY 11 - ELECTIONS COMMISSION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 20,000 25010 Guyana Elections Commission 2501000 Guyana Elections Commission 20,000 20,000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 0 0 0 206,889 226,889 206,889 206,889 226,889 226,889 0 0 0 226,889 226,885 226,885 226,889 226,889 226,885 226,885 226,885 226,885 4 4 4 0 0 0 MR. G. BOODHOO HEAD OF BUDGET AGENCY 2 / 171 Project Code Description AGENCY 13 - MINISTRY OF LOCAL GOVERNMENT & REGIONAL DEVELOPMENT CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 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 1,897,533 0 619,917 2,517,450 19005 Urban Development Programme 1900501 Administration 1900502 Civil Works 1900503 Consultancy 1900505 Design & Supervision 1900506 Equipment & Vehicles 19006 Infrastructure Development 1900600 Infrastructure Development Project Development & Assistance 19007 1900700 Project Development & Assistance Communication Enhancement Service Programme 19021 1902101 CESP-Administration 1902102 CESP Civil Works 1902103 CESP Consultancy &
 Training 1902104 CESP Design & Supervision 24001 Land Transport 2400100 Land Transport 26013 Power Generation 2601300 Power Generation 35001 Office Furniture & Equipment 3500100 Office Furniture & Equipment 36001 Solid Waste Disposal Programme 3600100 Solid Waste Disposal Programme 723,533 19,901 656,988 13,340 14,304 19,000 15,000 15,000 290,000 290,000 685,000 35,130 594,870 20,000 35,000 8,000 8,000 4,000 4,000 2,000 2,000 170,000 170,000 0 4,664 - 0
MR. SEEWCHAN HEAD OF BUDGET AGENCY 2 / 172 AGENCY 14 - PUBLIC SERVICE MINISTRY CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 12073 Buildings 1207300 Buildings 24029 Land Transport 2402900 Land Transport 25062 Office Furniture & Equipment 2506200 Office Furniture & Equipment $'000 14,500 5,000 5,000 7,500 7,500 2,000 2,000 $'000 $'000 0 0 0 0 0 0 0 $'000 14,500 5,000 5,000 7,500 7,500 2,000 2,000 0 0 0 0 0 0 0 $'000 $'000 $'000 $'000 $'000 $' DR. N. K. GOPAUL HEAD OF BUDGET AGENCY 2 / 173 AGENCY 15 - MINISTRY OF FOREIGN TRADE & INTERNATIONAL CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 25063 Office Equipment & Furniture 2506300 Office Equipment & Furniture MR. J. ISAACS HEAD OF BUDGET AGENCY 2 / 174 AGENCY 16 - MINISTRY OF AMERINDIAN AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR
 ENDED 31 DECEMBER 2007 Project 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 TOTAL APPROPRIATION EXPENDITURE Amerindian Development Fund 14001 1400100 Amerindian Development Fund 24030 Water
 Transport - Amerindian Affairs 2403000 Water Transport Amerindian Affairs 24031 Land Transport 2403100 Land Transport 25064 Office Furniture & Equipment 2506400 Office Furniture & Equipment 150,190 100,000 100,000 11,190 11,190 36,000 36,000 3,000 3,000 0 0 0 0 0 0 0 0 0 $'000 150,190 100,000 100,000 11,190 11,190 36,000 36,000 3,000 3,000 0 0 0 0 0 0 0 0 0 $'000 $'000 $'000 $'000 $'000 $' MR. E. MC.GARREL HEAD OF BUDGET AGENCY 2 / 175 AGENCY 21 - MINISTRY OF AGRICULTURE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 3,696,100 0 90,027 3,786,127 27,000 3,813,127 3,089,923 3,088,714 724,413 Aquaculture Development 10,000 12011 10,000 1201100 Aquaculture Development 0 13002 Rehabilitation of Drainage & Irrigation Areas 0 1300200 Rehabilitation of
 Drainage & Irrigation Areas 90,000 13006 Civil Works 90,000 1300600 Civil Works 570,000 13012 Agriculture Support Service Project 570,000 1301200 Agriculture Support Service Project 785,000 National Drainage - Irrigation 13016 785,000 1301600 National Drainage - Irrigation 20,000 17003 National Agricultural Research Institution 20,000 1700300 National Agricultural Research Institution 13,000 17004 Guyana School of Agriculture 13,000 1700400 Guyana School of Agriculture 7,000 17005 National Dairy Development
 Programme 7,000 1700500 National Dairy Development Programme 10,000 17007 Extension Services 10,000 1700700 Extension Services Rural Support Project 812,000 17008 40,000 1700801 Administration & Management 225,000 1700802 Civil Works -Drainage & Irrigation 429,135 1700803 Civil Works - Other Infrastructure 35,000 1700804 Community Initiatives 865 1700805 Credit Services 82,000 1700807 Technical Support/Social Economic 7,000 17009 Agriculture Development 7,000 1700900 Agricultural Development 21001 550,000 Hydrometeorology 2100100 Hydrometeorology 550,000 0 0 -5,000 -5,000 0 0 0 0 5,000 5,000 0 0 0 0 0 0 0 0 0 -15,210 96,359 -28,491 -26,875 -826 - 9,724
DR. D. PERMAUL HEAD OF BUDGET AGENCY 2 / 176 AGENCY - 21 MINISTRY OF AGRICULTURE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 3,696,100 25013 Project Evaluation & Equipment 2501300 Project Evaluation & Equipment 33007 Intermediate Savannahs - Agriculture Project 3300700 Intermediate Savannahs – Agriculture Project 33008 New Guyana Marketing Corporation 3300800 New Guyana Marketing Corporation 33009 Rice Competitive Programme 3300900 Rice Competitive Programme General Administration 47001 4700100 General Administration DR. D. PERMAUL HEAD OF BUDGET AGENCY 2 / 177 AGENCY 23 - MINISTRY OF TOURISM COMMERCE & INDUSTRY CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 TOTAL APPROPRIATION EXPENDITURE Buildings 12023 1202300 Buildings 12083 Guyana International Conference Centre 1208300 Guyana International Conference Centre 24036 Land Transport 2403600 Land
 Transport 25024 Office Equipment 2502400 Office Equipment Equipment 25066 2506600 Equipment 41001 Tourism Development 4100100 Tourism Development 45015 Industrial Development 4501500 Industrial Development 45025 Competitiveness Program 4502500 Competitiveness Program 47003 Bureau of Standards 4700300 Bureau of Standards $' $'000 $'000 $'000 $'000 $'000 $' MR. W. HAMILTON HEAD OF BUDGET AGENCY 2 / 178 AGENCY 31 – MINISTRY OF PUBLIC WORKS & COMMUNICATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 7,417,100 0 3,098,588 10,515,689 Demerara Harbour Bridge Government Buildings 11001 1100100 Demerara Harbour Bridge 12018 1201800 Government Buildings 12019
 Infrastructural Development 1201900 Infrastructural Development 12069 Bridges 1206901 Berbice River Crossing 1206905 Land Acquisition 1206906 Road Maintenance System/ Maintenance 1206907 Road Safety 1206908 Technical Cooperation 12071 Mahaica/Rosignol Road Studies 1207101 Civil Works 1207103 Studies 1207104 Weight Control Programme 12072 Administration and Management 1207200 Administration & Management 12078 West Demerara/Four Lane Road 1207801 Civil Works 1207802 Design and Supervision 12079 NA/ Moleson Creek Road 1207900 NA/Moleson Creek Road Bridges Rehabilitation 11 12082 1208200 Bridges Rehabilitation 11 12092 Acquisition of Property 1209200 Acquisition of Property 14003 Dredging Equipment 1400300 Dredging-Equipment 14015 Bartica/ Issano/ Mahdia Roads 1401500 Bartica/Issano/ Mahdia Roads 14016 Black Bush Polder Roads 1401600 Black Bush Polder Road Bridges 14017 1401700 Bridges 14018 Miscellaneous Roads 1401800 Miscellaneous Roads -15,277 -58,760 -5,924 0 50,887 -10,887 - - - - 160,000 139,033 4,537 16,430 0 0 180,000 100,870 79,130 948,450 948,450 0 0 0 0 0 0 0 0 0 0 0 0 0 0
/ 179 10,515,689 9,561,514 9,556,053 959,636 645,000 645,000 56,000 56,000 14,300 14,300 1,177,870 749,175 150,500 182,879 41,240 54,076 266,000
AGENCY 31 - MINISTRY OF PUBLIC WORKS & COMMUNICATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 Urban Roads/Drainage 14019 1401900 Urban Roads/Drainage 14022 Traffic Lights 1402200 Traffic Lights 15004 1500401 Administration and Management 1500402 Emergency Works 1500403 Essequibo and West Demerara 1500404 West Coast Berbice 16003 Equipment - Civil Aviation 1600300 Equipment - Civil Aviation 16004 Stellings 1600400 Stellings 16006 Conveyor Belt 1600600 Conveyor Belt CJIA Corporation 16007 1600700 CJIA Corporation 25021 Office Equipment 2502100
 Office Equipment 26010 Navigational Aids 2601000 Navigational Aids 27001 Recondition/ Construction of Ships 2700100 Recondition/ Construction of Ships 27002 2700200 Recondition of Ferry Vessel 360,000 360,000 420,000 420,000 Sea Defence 2,294,000 27,000 750,000 1,206,000 311,000 13,000 13,000 40,000 40,000 7,000 7,000 10,000 10,000 1,500 1,500 25,000 25,000 110,000 110,000 125,000 125,000 Recondition of Ferry Vessels 0
0 0 0 0 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. B. BALRAM HEAD OF BUDGET AGENCY 2 / 180 AGENCY 41 - MINISTRY OF EDUCATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 1,748,750 0 1,076,789 2,825,539 12059 Nursery, Primary & Secondary Schools 1205900 Nursery, Primary & Secondary Schools 12060 President's College 1206000 President's College 12061 Craft Production & Design 1206100 Craft Production & Design 12062 Building - National Library 1206200 Building - National Library Critchlow Labour College 12063 1206300 Critchlow Labour College 12064 Kuru Kuru College 1206400 Kuru Kuru College 12065 Teachers' Training Complex 1206500 Teachers’ Training Complex 12066 University of Guyana - Turkeyen 1206600 University of Guyana - Turkeyen 12067 University of Guyana - Berbice 1206700 University of Guyana - Berbice 12075 1207501 Admin.
& Expenses 1207502 Civil Works 1207503 Monitoring &Evaluation 1207504 Org.

& Human Resource Capacity 1207505 School Performance 1207506 Vehicle & Equipment 12080 Adult Education Association 1208000 Adult Education Association 26029 Guyana Basic Education Training 2602900 Guyana Basic Education Training 26030 New Amsterdam Technical Institution 2603000 N/A Technical Institution 26031 Other Equipment 2603100 Other Equipment G.T.I 26032 2603200 G.T.I 26033 G.I.T.C 2603300 G.I.T.C.

Basic Edu.
Basic Edu.

Access & Management Support Prog.
-4,700 -80,000 -20,000 6,000 100,000 - / 165,003
AGENCY 41 - MINISTRY OF EDUCATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 Carnegie School of Home Economics 26034 2603400 Carnegie School of Home Economics 26035 School Furniture & Equipment 2603500 School Furniture & Equipment 26036 Resource Development Centre 2603600 Resource Development Centre 26037 Development of Text Books 2603700 Development of Text Books 26039 Guyana Education Access Projects 2603901 Civil Works Technical Vocation 26043 2604300 Technical Vocation 45019 Linden Technical Institute 4501900 Linden Tech Institute 45022 EFA/FTI 4502200 EFA/FTI $' $'000 $'000 $' $'000 2,467 2,467 25,999 25,999 9,496 9,496 10,350 10,350 87,000 87,000 19,997 19,997 4,284 4,284 541,959 541,959 $'000 $'000 1,333 1,333 1 1 4 4 0 0 0 0 3 3 2,216 2,216 0 0
MR. P. KANDHI HEAD OF BUDGET AGENCY 2 / 182 AGENCY 44 - MINISTRY OF CULTURE YOUTH & SPORTS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 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 National Stadium 19020 1902000 National Stadium 24026 National School of Dance 2402600 National School of Dance 25058 Museum Development 2505800 Museum Development 25066 Equipment 2506600 Equipment 44009 Burrowes School of Arts 4400900 Burrowes School of Art National Trust 45016 4501600 National Trust 45017 National Archives 4501700 National Archives 45018 National Sports Commission 4501800 National Sports Commission 36,000
COL. K. BOOKER, MSM HEAD OF BUDGET AGENCY 2 / 183 AGENCY 45 - MINISTRY OF HOUSING & WATER CAPITAL APPROPRIATION ACCOUNT FOR
 THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 ######### 0 Infrastructure Development & Buildings Development of Housing Areas 12084 Buildings 1208400 Buildings 19008 Low Income Settlement Programme 1900801 Administration & Management 1900802 Civil Works 1900803 Design & Supervision 1900804 Technical Assist/H.R.D 19009 1900900 Infrastructure Development & Buildings 19010 1901000 Development of Housing Areas 24012 Land Transport 2401200 Land Transport Equipment 25070 2507000 Equipment 28007 Water Supply Tech Assistance 2800702 Billing System IT 2800705 Institutional Strengthening 2800706 Major Water Systems 2800707 Management Contract 2800708 Minor Water Systems 2800709 Consultancy 28008 2800800 Rural Water Supply (Hinterland) 28009 Coastal Water Supply 2800900 Coastal Water Supply 28010 Linmine 2801000 Linmine Georgetown Rem.
& Sew Proj Phase 2 28011 2801101 Administration & Engineering 2801102 Civil Works Rural Water Supply (Hinterland) -1,013 -17,608 18,621 0 0 0 0 0 0 0 0 0 0 -139,000 7,000 -165,800 310,800 - 0
236,579 MS. D. MONTOUTH – HOLLINGSWORTH HEAD OF BUDGET AGENCY / 184 AGENCY 46 - GEORGETOWN PUBLIC HOSPITAL CORPORATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 45002 Georgetown Public Hospital Corporation 4500202 Equipment 4500203 Equipment - Medical $'000 35,000 35,000 6,100 28,900 $'000 $'000 0 0 0 0 $'000 35,000 35,000 6,100 28,900 0 0 0 0 $'000 $'000 $'000 $'000 $'000 $'000 0 0 0 0 35,000 35,000 6,100 28,900 34,996 34,996 34,996 6,100 28,896 34,996 6,100 28,896 4 4 0 4 0 0 0 0 MR. M. KHAN HEAD OF BUDGET AGENCY 2 / 185 AGENCY 47- MINISTRY OF HEALTH CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 2,549,020 Ministry of Health Build 12017 1201700 Min of Health- Buildings Doctors Quarters 12077 Doctors Quarters 24011 Land and Water Transport 2401100 Land & Water Transport 25018 Office Furniture & Equipment 2501800 Office Furniture & Equipment
 Equipment-_Medical 25019 2501900 Equipment - Medical 25020 Equipment 2502000 Equipment 44002 HIS/AIDS 4400200 HIS/AIDS 44003 4400300 Nutrition Programme 44012 400,000 400,000 18,000 18,000 39,000 39,000 11,000 11,000 22,000 22,000 14,000 14,000 335,020 335,020 Nutrition Programme 590,000 590,000 Health Sector Programme 1,120,000 1,120,000 Health Sector Programme 18,000
MR. H. ALLY HEAD OF BUDGET AGENCY 2 / 186 Project Code Description AGENCY 48 - MINISTRY OF LABOUR HUMAN SERVICES & SOCIAL SECURITY CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 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 19018 SIMAP- Phase 3 1901801 Administration 1901803
 Community Development 1901804 Consultancy 1901805 Drainage & Irrigation 1901807 Health 1901810 Roads 1901811 Schools 1901813 Water & Sanitation 25060 Office Equipment 2506000 Office Equipment Equipment 25061 2506100 Equipment 962,005 17,000 17,000 939,005 20,000 282,474 10,740 6,676 10,058 523,298 83,159 2,600 3,000 3,000 3,000 3,000 0 0 0 56,524 -152,801 8,024 -7,112 -10,058 89,104 6,330 9,989 0 0 0 0 344,524 1,306,527 176,000 176,000 168,524 0 14,616 1,981 13,620 0 109,221 29,086 0 0 0 0 0 193,000 193,000
MR. T. THOMAS HEAD OF BUDGET AGENCY 2 / 187 AGENCY 51 - MINISTRY OF HOME AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project 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 Buildings - Prisons Buildings - Home Affairs Fire Ambulance & Stations Police Stations & Buildings TOTAL APPROPRIATION EXPENDITURE 12006 1200600 Buildings - Prisons 12007 1200700 Police Station & Build 12008 1200800 Fire Ambulances & Stations 12009 1200900 Buildings - Home Affairs 12085 1208500 Citizen Security 17002 General Registrar's Office 1700200 General
 Registrar Office 4004 Land & Water Transport - Police 2400400 Land & Water Transport -Police Land & Water Transport - Fire 4006 2400600 Land & Water Transport - Fire 24007 Land & Water Transport - Prisons 2400700 Land & Water Transport - Prisons 25012 Equipment & Furniture - Police 2501200 Equipment & Furniture - Police 26001 Equipment - Police 2600100 Equipment - Police 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 Agriculture – Equipment - Prisons 2600500 Agriculture – Equipment - Prisons Equipment (Home Affairs) 26006 2600600 Equipment (Home Affairs) 26007 Office Equipment & Furniture - Fire 2600700 Office Equipment & Furniture - Fire 26008 Office Equipment & Furniture - Home Affairs 2600800 Office Equipment & Furniture - MOHA 26009 Police Complaints Authority 2600900 Police Complaints Authority Community Policing Group 26042 Community Policing Group 260420 793,800 30,000 30,000 150,000 150,000 30,000 30,000 4,000 4,000 Citizen Security / 188 1,212,897 71,100 71,100 150,000 150,000 30,000 30,000
1,048,312
MS. A. JOHNSON HEAD OF BUDGET AGENCY Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 161,500 10,500 10,500 10,000 10,000 130,000 130,000 5,000 5,000 3,000 3,000 3,000 3,000 $'000 $'000 $'000 $' MS. M. D. ALI HEAD OF BUDGET AGENCY AGENCY 52 - MINISTRY OF LEGAL AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C Total Revised Allotment D=A+B+C TOTAL APPROPRIATION EXPENDITURE Buildings
 Buildings 12013 1201300 Buildings 12015 1201500 Buildings 15011 Justice Improvement Programme 1501100 Justice Improvement Programme 25015 Equipment 2501500 Equipment Furniture & Equipment 25016 2501600 Furniture and Equipment 25017 Equipment 2501700 Equipment $'000 $'000 $'000 161,500 10,500 10,500 10,000 10,000 130,000 130,000 5,000 5,000 3,000 3,000 3,000 3,000 0 0 0 0 0 0 0 0 0 0 0 0 0 $'000 161,500 10,500 10,500 10,000 10,000 130,000 130,000 5,000 5,000 3,000 3,000 3,000 3,000 0 0 0 0 0 0 0 0 0 0 0 0 0 2 /
 189 Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 160,600 57,000 57,000 25,000 25,000 6,000 6,000 5,000 5,000 15,600 15,600 52,000 52,000 $'000 $'000 $'000 $' LT. COL. T. PERSAUD HEAD OF BUDGET AGENCY AGENCY 53 - GUYANA DEFENCE FORCE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 160,600 Guyana Defence Force Marine Development - GDF 12001 1200100 Guyana Defence Force 12003 1200300 Marine Development - GDF 28001 Pure Water Supply - GDF 2800100 Pure Water Supply - GDF 28002 Agricultural Development-GDF 2800200 Agricultural Development - G.D.F Infrastructure - GDF 34005 3400500 Infrastructure - GDF 51002 Equipment - GDF 5100200 Equipment - GDF Total Revised Allotment D=A+B+C $'000 160,600 57,000 57,000 25,000 25,000 6,000 6,000 5,000 5,000 15,600 15,600 52,000 52,000 Outstanding
 Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 2 / 190 Project Code Description AGENCY 55 - SUPREME COURT CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H
 J=G-H TOTAL APPROPRIATION EXPENDITURE Supreme/ Magistrate Court 12014 1201400 Supreme/ Magistrate Court 24039 Land and Water Transport 2403900 Land and Water Transport 25014 Furniture and Equipment 2501400 Furniture and Equipment $'000 59,800 50,000 50,000 1,500 1,500 8,300 8,300 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $' MS. S. RAMLAL HEAD OF BUDGET AGENCY 2 / 191 Project Code Description AGENCY 56 - PUBLIC PROSECUTIONS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H TOTAL APPROPRIATION EXPENDITURE 25007 Director of Public Prosecution 2500700 Director of Public Prosecution $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 MS. S. ALI- HACK HEAD OF BUDGET AGENCY 2 / 192 Project
 Code Description AGENCY 57 - OFFICE OF THE OMBUDSMAN CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H TOTAL APPROPRIATION EXPENDITURE 25006 Office of the
 Ombudsman 2500600 Office of the Ombudsman $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 MS. O. GOBERDHAN HEAD OF BUDGET AGENCY 2 / 193 Project Code Description AGENCY 58 - PUBLIC SERVICE APPELLATE TRIBUNAL CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H TOTAL APPROPRIATION EXPENDITURE 25009 Public Service Appellate Tribunal 2500900 Pub Service Appellate Tribunal $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 MS. T. KING HEAD OF BUDGET AGENCY 2 / 194 AGENCY 71 - REGION1: BARIMA/WAINI CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 133,000 Buildings - Education Bridges Buildings - Health 11002 1100200 Bridges 12024 1202400 Buildings - Health 12026 1202600 Buildings - Education 12086 Buildings - Administration 1208600
 Buildings - Administration Roads 14004 1400400 Roads 19011 Agricultural Development 1901100 Agricultural Development 24015 Land and Water Transport 2401500 Land & Water Transport 25025 Furniture & Equipment - Administration 2502500 Furniture & Equip - Administration 25026 Furniture & Equipment - Education 2502600 Furniture & Equipment - Education Furniture - Staff Quarters 25027 2502700 Furniture - Staff Quarters 25028 Furniture & Equipment - Health 2502800 Furniture & Equipment - Health 26014 Power
 Supply 2601400 Power Supply 26044 Other Equipment 2604400 Other Equipment 9,000 9,000 24,500 24,500 34,075 34,075 4,000 4,000 24,000 24,000 4,000 4,000 5,500 5,500 1,000 1,000 4,000 4,000 925 925 3,000 3,000 10,000 10,000 9,000 9,000 Total Revised Allotment D=A+B+C $'000 133,000 9,000 9,000 24,500 24,500 34,075 34,075 4,000 4,000 24,000 24,000 4,000 4,000 5,500 5,500 1,000 1,000 4,000 4,000 925 925 3,000 3,000 10,000 10,000 9,000 9,000 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 / 195 Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 133,000 9,000 9,000 24,500 24,500 34,075 34,075 4,000 4,000 24,000 24,000 4,000 4,000 5,500 5,500 1,000 1,000 4,000 4,000 925 925 3,000 3,000 10,000 10,000 9,000 9,000 $'000 $'000 $'000 $' MS. M. WILLIAMS HEAD OF
0 0 0 0 0 0 0 0 0 0 0 0 0 MS. M. WILLIAMS HEAD OF BUDGET AGENCY AGENCY 72 – REGION 2: POMEROON/SUPENAAM CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 232,000 Buildings - Education Buildings-Administration Bridges Buildings- Health 11003 1100300 Bridges 12027 1202700 Buildings - Health 12028 1202800 Buildings - Education 12029 1202900 Buildings - Administration
 Miscellaneous Drainage & Irrigation Works 13007 1300700 Miscellaneous Drainage & Irrigation Works 14005 Roads 1400500 Roads 19012 Land Development 1901200 Land Development 24016 Land & Water Transport 2401600 Land & Water Transport 25029 Furniture & Equipment - Education 2502900 Furniture & Equipment - Education Furniture & Equipment - Administration 25030 2503000 Furniture & Equipment - Administration 26016 Furniture & Equipment - Health 2601600 Furniture & Equipment - Health 44008 Other Equipment 4400800 Other Equipment 8,000 8,000 9,000 9,000 27,000 27,000 4,000 4,000 90,000 90,000 38,000 38,000 15,000 15,000 12,000 12,000 5,000 5,000 1,500 1,500 8,000 8,000 14,500 14,500 Total Revised Allotment D=A+B+C $'000 232,000 8,000 8,000 9,000 9,000 27,000 27,000 4,000 4,000 90,000 90,000 38,000 38,000 15,000 15,000 12,000 12,000 5,000 5,000 1,500 1,500 8,000 8,000 14,500 14,500 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 / 196 Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 232,000 8,000 8,000 9,000 9,000 27,000 27,000 4,000 4,000 90,000 90,000 38,000 38,000 15,000 15,000 12,000 12,000 5,000 5,000 1,500 1,500 8,000 8,000 14,500 14,500 $'000 $'000 $'000 $'000 231,663 231,663 7,999 7,999 8,879 8,879
$' MR. S. SINGH HEAD OF BUDGET AGENCY AGENCY 73 - REGION 3: ESSEQUIBO ISLAND/WEST DEMERARA CAPITAL APPROPRIATION
 ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 183,000 11,500 11,500 29,000 29,000 22,000 22,000 2,500 2,500 33,000 33,000 44,400 44,400 19,500 19,500 10,600 10,600 4,500 4,500 1,000 1,000 5,000 5,000 $'000 $'000 $'000 $' MR. N. RAMKISSOON HEAD OF BUDGET AGENCY Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 183,000 Buildings - Education Bridges Buildings-Health 1004 1100400 Bridges 12030 1203000 Buildings - Education 12031 1203100 Buildings - Health 12087 Buildings - Administration 1208700 Buildings - Administration Agricultural Development - Drainage & Irrigation 13008 1300800 Agricultural Dev - D&I 14006 Roads 1400600 Roads 19013 Land Development 1901300 Land Development 24017 Land and Water Transport 2401700 Land & Water Transport 25031 Equipment - Health 2503100 Equipment -
 Health Furniture & Equipment - Administration 25032 2503200 Furniture & Equipment - Administration 25033 Furniture & Equipment - Education 2503300 Furniture & Equipment - Education 11,500 11,500 29,000 29,000 22,000 22,000 2,500 2,500 33,000 33,000 44,400 44,400 19,500 19,500 10,600 10,600 4,500 4,500 1,000 1,000 5,000 5,000 Total Revised Allotment D=A+B+C $'000 183,000 11,500 11,500 29,000 29,000 22,000 22,000 2,500
 2,500 33,000 33,000 44,400 44,400 19,500 19,500 10,600 10,600 4,500 4,500 1,000 1,000 5,000 5,000 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 / 197 AGENCY 74 - REGION 4: DEMERARA/MAHAICA CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 130,300 Buildings - Education Bridges Buildings- Health 11005 1100500 Bridges 12033 1203300 Buildings - Education 12035 1203500 Buildings - Health 12088 Buildings - Administration 1208800 Buildings - Administration Roads 14007 1400700 Roads 17012 Agricultural Development 1701200 Agricultural Development 25034 Furniture & Equipment - Education 2503400 Furniture & Equipment - Education 25037 Furniture & Equipment - Health 2503700 Furniture & Equip - Health 25068 Furniture and Equipment - Administration 2506800 Furniture & Equipment - Administration Equipment - Health 25069 2506900 Equipment-Health 9,000 9,000 26,000 26,000 10,000 10,000 25,000 25,000 25,000 25,000 23,000 23,000 6,000 6,000 4,000 4,000 1,300 1,300 1,000 1,000 Total Revised Allotment D=A+B+C $'000 130,300 9,000 9,000 26,000 26,000 10,000 10,000 25,000 25,000 25,000 25,000 23,000 23,000 6,000 6,000 4,000 4,000 1,300 1,300 1,000 1,000 Outstanding
 Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 / 198 Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 130,300 9,000 9,000 26,000 26,000 10,000 10,000 25,000 25,000 25,000 25,000 23,000 23,000 6,000 6,000 4,000 4,000 1,300 1,300 1,000 1,000 $'000 $'000 $'000 $'000 129,697 129,697 8,993 8,993 25,897 25,897 10,000 10,000 24,999 24,999 25,000 25,000 22,650 22,650
MR. S. ALI HEAD OF BUDGET AGENCY AGENCY 75 – REGION 5: MAHAICA/BERBICE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 179,800 Buildings - Education Bridges Buildings- Health 11006 1100600 Bridges 12036 1203600 Buildings - Education 12037 1203700 Buildings - Health 12089 Building - Administration 1208900 Building - Administration Drainage and Irrigation 13009 1300900 Drainage & Irrigation 14008 Roads 1400800 Roads 17013 Land Development 1701300 Land Development 24019 Land and Water Transport 2401900 Land & Water Transport 25038 Furniture - Education 2503800 Furniture - Education Office Furniture & Equipment 25039 2503900 Office Furniture & Equipment 25040 Furniture & Equipment- Health 2504000 Furniture & Equipment - Health 18,000 18,000 22,000 22,000 18,000 18,000 9,000 9,000 45,000 45,000 40,800 40,800 12,000 12,000 4,500 4,500 5,000 5,000 1,000 1,000 4,500 4,500 Total Revised Allotment D=A+B+C $'000 179,800 18,000
 18,000 22,000 22,000 18,000 18,000 9,000 9,000 45,000 45,000 40,800 40,800 12,000 12,000 4,500 4,500 5,000 5,000 1,000 1,000 4,500 4,500 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 / 199 Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 179,800 18,000 18,000 22,000 22,000 18,000 18,000 9,000 9,000 45,000 45,000 40,800 40,800 12,000 12,000
 4,500 4,500 5,000 5,000 1,000 1,000 4,500 4,500 $'000 $'000 $'000 $' MR. F. FRANCE HEAD OF BUDGET AGENCY AGENCY 76 - REGION 6: EAST BERBICE/ CORENTYNE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Outstanding Contingency Fund Advances E Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 $'000 $'000 $'000 $'000 $' 0
MR. B. POONAI HEAD OF BUDGET AGENCY Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 243,000 Buildings - Education Bridges Buildings - Health 11007 1100700 Bridges 12039 1203900 Buildings - Education 12040 1204000 Buildings - Health 12081 Buildings - Administration 1208100 Buildings - Administration Drainage & Irrigation 13010 1301000 Drainage & Irrigation Roads 14010
 Roads 140100 19014 Land Development 1901400 Land Development 24020 Land Transport 2402000 Land Transport 25041 Furniture & Equipment - Education 2504100 Furniture & Equipment - Education Furniture & Equipment - Admin 25042 2504200 Furniture & Equipment - Administration 25043 Furniture & Equipment - Health 2504300 Furniture & Equipment - Health 16,000 16,000 33,000 33,000 14,265 14,265 6,000 6,000 80,000 80,000 46,000 46,000 17,015 17,015 8,500 8,500 7,920 7,920 1,300 1,300 13,000 13,000 Total Revised Allotment D=A+B+C $'000 243,000 16,000 16,000 33,000 33,000 14,265 14,265 6,000 6,000 80,000 80,000 46,000 46,000 17,015 17,015 8,500 8,500 7,920 7,920 1,300 1,300 13,000 13,000 2 / 200 Project Code Description TOTAL APPROPRIATION EXPENDITURE Buildings - Education Buildings - Administration Buildings - Health 12041 1204100 Buildings - Education 12042 1204200 Buildings - Health 12043 1204300 Buildings - Administration 14011 Roads 1401100 Roads Bridges 14021 1402100 Bridges 15009 Sea & River Defense 1500900 Sea and River Defence 24021 Land and Water Transport 2402100 Land & Water Transport 25044 Furniture & Equipment - Education 2504400 Furniture & Equip - Education 26018 Furniture & Equipment- Health 2601800 Furniture & Equipment - Health Furniture & Equipment - Administration 26019 2601900 Furniture & Equipment - Administration 26020 Power Extension 2602000 Power Extension
 28006 Water Supply 2800600 Water Supply 28013 Other Equipment 2801300 Other Equipment AGENCY 77 - REGION 7: CUYUNI/ MAZARUNI CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H
 I=F-H J=G-H $' $'000 $'000 $'000 $' MR. P. RAMOTAR HEAD OF BUDGET AGENCY $'000 90,000 22,000 22,000 7,000 7,000 8,000 8,000 8,000 8,000 8,000 8,000 7,000 7,000 4,000 4,000 6,000 6,000 6,000 6,000 700 700 3,300 3,300 6,000 6,000 4,000 4,000 $'000 $'000 $'000 $'000 90,000 22,000 22,000 7,000 7,000 8,000 8,000 8,000 8,000 8,000 8,000 7,000 7,000 4,000 4,000 6,000 6,000 6,000 6,000 700 700 3,300 3,300 6,000 6,000 4,000 4,000 2 / 201 Project Code Description TOTAL APPROPRIATION EXPENDITURE Buildings - Education Bridges Buildings - Health 11008 1100800 Bridges 12044 1204400 Buildings - Education 12046 1204600 Buildings - Health 12090 Buildings - Administration 1209000 Buildings - Administration Furniture & Equipment - Staff
 Quarters 12091 1209100 Furniture & Equipment - Staff Quarters 14012 Roads 1401200 Roads 24022 Land and Water Transport 2402200 Land & Water Transport 25045 Furniture & Equipment-Education 2504500 Furniture & Equipment - Education 25047 Furniture & Equipment - Administration 2504700 Furniture & Equipment - Administration Furniture & Equipment - Health 25048 2504800 Furniture & Equipment - Health AGENCY 78 – REGION 8: POTARO/SIPARUNI CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved
 Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 93,700 14,500 14,500 30,000 30,000 7,500 7,500 8,200 8,200 1,000 1,000 16,000 16,000 6,000 6,000 4,700 4,700 1,050 1,050 4,750 4,750 $'000 $'000 $'000 $'000 93,700 14,500 14,500 30,000 30,000 7,500 7,500 8,200 8,200 1,000 1,000 16,000 16,000 6,000 6,000 4,700 4,700 1,050 1,050 4,750 4,750 $' $'000 $'000 $'000 $' MR.
I. DASS HEAD OF BUDGET AGENCY 2 / 202 AGENCY 79 - REGION 9: UPPER TAKATU/UPPER ESSEQUIBO CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 177,359 Buildings - Education Bridges Buildings- Health Buildings - Administration 11009 1100900 Bridges 12047 1204700 Buildings - Education 12048 1204800 Buildings - Health 12049 1204900 Buildings - Administration Roads 14013 1401300 Roads 17014 Agricultural Development 1701400 Agricultural Development 24023 Land Transport 2402300 Land Transport 24024 Water Transport 2402400 Water Transport 25051 Furniture & Equipment - Administration 2505100 Furniture & Equip - Administration Furniture & Equipment - Education 25052 2505200 Furniture & Equipment - Education 25053 Furniture _Equipment - Health 2505300 Furniture & Equipment - Health 26022 Power Extension 2602200 Power Extension 28004 Water Supply 2800400 Water Supply 30,624 30,624 50,119 50,119 15,577 15,577 4,919 4,919 25,500 25,500 7,795 7,795 7,000 7,000 2,700 2,700 3,500 3,500 4,625 4,625 5,000 5,000 10,000 10,000 10,000 10,000 Total Revised Allotment D=A+B+C $'000 177,359 30,624 30,624 50,119 50,119 15,577 15,577 4,919 4,919 25,500 25,500 7,795 7,795 7,000 7,000 2,700 2,700 3,500 3,500 4,625 4,625 5,000 5,000 10,000 10,000
 10,000 10,000 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 / 203 Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 177,359 30,624 30,624 50,119 50,119 15,577 15,577 4,919 4,919 25,500 25,500 7,795 7,795 7,000 7,000 2,700 2,700 3,500 3,500 4,625 4,625 5,000 5,000 10,000 10,000 10,000 10,000 $'000 $'000 $'000 $'000 171,780 171,780 28,987
$'000 $'000 $'000 $' MR. D. GAJRAJ HEAD OF BUDGET AGENCY AGENCY 80 – REGION 10: UPPER DEMERARA/ UPPER BERBICE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Approved Total Funds Drawing Rights Available F=D+E G Total Under the Total Funds Under the Approved (Allotment 2) Expenditure Available Drawing Rights H I=F-H J=G-H $'000 139,108 10,000 10,000 5,000 5,000 45,500 45,500 4,000 4,000 25,000 25,000 9,000 9,000 17,000 17,000 5,500 5,500 6,608 6,608 1,500 1,500 10,000 10,000 $'000 $'000 $'000 $' MR. H. RODNEY HEAD OF BUDGET AGENCY Project Code Description Approved Allotment Transfer Allotment (Virement) (Allotment1) B
 A Supplementary Allotment C $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 139,108 Buildings-Administration Bridges 11010 1101000 Bridges 12051 1205100 Buildings - Administration 12052 Buildings - Education 1205200 Buildings - Education 12053 B Buildings- Health 1205300 Buildings - Health Roads 14014 1401400 Roads 19017 Infrastructure Development 1901700 Infrastructure Development 19022 Agriculture Development 1902200 Agriculture Development 24035 Land & Water Transport 2403500 Land & Water Transport -
 Health 25054 Furniture & Equipment - Education 2505400 Furniture & Equipment - Education Equipment - Administration 25055 2505500 Equipment - Administration 25056 Furniture & Equipment - Health 2505600 Furniture & Equipment - Health 10,000 10,000 5,000 5,000 45,500 45,500 4,000 4,000 25,000 25,000 9,000 9,000 17,000 17,000 5,500 5,500 6,608 6,608 1,500 1,500 10,000 10,000 Total Revised Allotment D=A+B+C $'000 139,108 10,000 10,000 5,000 5,000 45,500 45,500 4,000 4,000 25,000 25,000 9,000 9,000 17,000 17,000 5,500 5,500 6,608 6,608 1,500 1,500 10,000 10,000 Outstanding Contingency Fund Advances E $'000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 / 204 AUDIT OFFICE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 530 Fees and Fines 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5325 Auditor General - Audit Fees 4,000 2,613 2,613 (1,387) 2,075 4,000 2,613 2,613 (1,387) 2,075 MS. D. ELLIS HEAD OF BUDGET AGENCY 2 / 205 2 / 205 PARLIAMENT OFFICE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 530 Fees and Fines 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under)
 Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5324 Parliament - Sale of Official Publications 1,800 1,828 1,828 28 1,873 1,800 1,828 1,828 28 1,873 MS. L. COONJAH HEAD OF BUDGET AGENCY 2 / 206 2 / 206 SUPREME COURT STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 530 Fees and Fines 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved
 Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5326 Supreme Court - Fees, Fines and Seizures 5327 Supreme Court - State Costs Recovered 76,200 3,000 133,308 4,441 133,308 4,441 57,108 1,441 79,554 3,664 79,200 137,749 137,749 58,549 83,218 MS. S. RAMLALL HEAD OF BUDGET AGENCY 2 / 207 2 / 207 ATTORNEY GENERAL STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 Reporting Object Group Line Item Description 530 Fees and Fines 5328 Attorney General - Sale of Law Books 300 234 234 (66) 485 300 234 234 (66) 485 MS. M. D. ALI HEAD OF BUDGET AGENCY 2 / 208 2 / 208 OFFICIAL RECEIVER STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 530 Fees and Fines 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5329 Official Receiver - Public Trustee 1,000 1,869 1,869 869 786 1,000 1,869 1,869 869 786 MS. M. D. ALI HEAD OF BUDGET AGENCY 2 / 209 2 / 209 DEEDS REGISTRY STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 520 Stamp Duties 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated
 Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5213 Incorporation of Companies 5214 Powers of Attorney 5216 Deed Poll 0 4,500 800 16 1,263 726 16 1,263 726 16 (3,237) (74) 23 1,285 1,116 525 Other Tax Revenues 5271 Duties on Transports and Mortgages 205,000 292,174 292,174 87,174 245,442 530 Fees and Fines 5330 Deeds Registry - Affidavit Fees 5331 Deeds Registry - Land Registration 5332 Deeds Registry - Other 25 0 16,000 1,100 24 233,496 1,100 24 233,496 1,075
 24 217,496 2,197 65 162,045 226,325 528,799 528,799 302,474 412,173 MS. M. D. ALI HEAD OF BUDGET AGENCY 2 / 210 2 / 210 MINISTRY OF FOREIGN AFFAIRS STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 530 Fees and Fines 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5333 Foreign Affairs - Consular Services 5334 Foreign Affairs - Citizen Registration 5335 Foreign Affairs - Registration of Births 5336 Foreign Affairs - Other 5337 Foreign Affairs - Affidavit Fees 6,000 325 355 2,100 15,000 303,274 0 0 0 0 303,274 0 0 0 0 297,274 (325) (355) (2,100) (15,000) 1,202 0 0 0 0 23,780 303,274 303,274 279,494 1,202 MS. E. HARPER HEAD OF BUDGET AGENCY 2 / 211 2 / 211 MINISTRY OF HOME AFFAIRS STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 520 Stamp Duties 5211 Marriage Licenses 530 Fee and Fines 5338 Home Affairs - Police 5339 Home Affairs - Prisons 5340 Home Affairs - Fire Protection 5341 Home Affairs - Citizen Registration Fees 5342 Home Affairs - Registration of Births 5343 Home Affairs - Registration of Premises 560 Miscellaneous 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 2,110 231,875 0 250 50
 7,000 55 $'000 2,070 $'000 2,070 $'000 (40) 117,207 0 281 65 5,775 42 117,207 0 281 65 5,775 42 (114,668) 0 31 15 (1,225) (13) $'000 2,088 54,295 264 83 6,195 42 5614 Prisons 400 509 509 109 677 241,740 125,949 125,949 (115,791) 63,644 MS. A. JOHNSON HEAD OF BUDGET AGENCY 2 / 212 2 / 212 MINISTRY OF CULTURE YOUTH AND SPORT STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 530 Fees and Fines 2007 Amount Paid into Consolidated Fund
 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5344 Ministry of Culture Youth and Sports - YES Training 60 60 0 0 0 0 (60) -60 29 29 COL. K. BOOKER, MSM HEAD OF BUDGET AGENCY 2 / 213 2 / 213 MINISTRY OF AGRICULTURE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 530 Fees and Fines 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5311 Agriculture - Fishing Licences 5312 Agriculture - Other Agriculture 5461 Fees 18,500 0 100 9,932 669 0 9,932 669 0 (8,568) 669 (100) 14,249 4 50 18,600 10,601 10,601 (7,999) 14,303 DR. D. PERMAUL HEAD OF BUDGET AGENCY 2 / 214 2 / 214 MINISTRY OF HEALTH STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 530 Fees and Fines 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5318 Health - Pharmacy and Poison Boards 5319 Health - National Blood and Transfusion Service 5320 Health - Hospital and Dispensaries 5321 Health - Laboratories 5322 Health - Other 5323 Health - Mahaica Farm 3,550 1,500 815 300 4,700 50 2,101 2,997 491 489 5,195 0 2,101 2,997 491 489 5,195 0
 (1,449) 1,497 (324) 189 495 (50) 2,756 1,681 679 652 4,563 218 10,915 11,273 11,273 358 10,549 MR. H. ALI HEAD OF BUDGET AGENCY 2 / 215 2 / 215 MINISTRY OF EDUCATION STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 Reporting Object Group Line Item Description 530 Fees and Fines 5316 Education - Overseas
 Examination, Local Expenses 5317 Education - (Other) 550 1,000 4,198 1,051 4,198 1,051 3,648 51 3,389 1,077 1,550 5,249 5,249 3,699 4,466 MR. P. KANDHI HEAD OF BUDGET AGENCY 2 / 216 2 / 216 MINISTRY OF FINANCE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 520 Stamp Duties 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 5212 Cheques 5217 Revenue Stamps 5219 Miscellaneous Bonds 1,800 310,500 150 2,096 0 104 2,096 0 104 296 (310,500) (46) 1,850 269,194 453 525 Other Tax Revenue Agriculture Industry 5262 Rice Levy (a) Duties 5272 Auction Duty 541 Interest 50,000 2,150,256 2,150,256 2,100,256 1,032,233 5 207 207 202 124 5419 Other Loans and Advances 5413 Loans to Public Corporations 2,000 29,600 3,013 28,993 3,013 28,993 1,013 (607) 4,198 0 545 Rents and Royalties 5463 Royalties 0 0 0 0 221,801 555 Dividends and Transfers 5561 Dividends from Non-Financial Institutions 5562 Dividends from Equity Holdings 5562 Dividends from Equity Holdings 5564 Bank Of Guyana Profits 305,000 800,000 800,000 400,000 307,500 0 0 739,959 307,500 0 0 739,959 2,500 (800,000) (800,000) 339,959 1,443,498 0 0 614,495 560 Miscellaneous 5616 Sundries 5617 Pensions Contributions of Seconded Officers 5619 Pensions Contributors of Legislators 5621 Lottery Receipts 1,196,635 0 4,850 15,000 864,280 196
 12,052 0 864,280 196 12,052 0 (332,355) 196 7,202 (15,000) 1,868,951 340 4,963 0 3,115,540 4,108,656 4,108,656 993,116 5,462,100 MR. N. REKHA HEAD OF BUDGET AGENCY 2 / 217 2 / 217 GUYANA REVENUE AUTHORITY - CUSTOMS AND TRADE ADMINISTRATION STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 500 Customs and Trade Taxes 5011 Import Duties 5021 Export Duties 5031 Stamp Duties Consumption Taxes on Imported Good 5041 Oil 5042 Non-oil
 Consumption Taxes on Domestic Goods 5051 Alcoholic Beverages 5059 Other Domestic Goods Consumption Taxes on Services 5061 Overseas Telephone Bills 5063 Betting Shops Other Custom and Trade Taxes Other Custom and Trade Taxes 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $' (8,180) 8,993 2,789,426 1,818,341 88,079 966 125,369 143 125,369 143 37,290 (823) 923,424 8,514 5071 Environmental Tax 5079 Miscellaneous and Other Taxes 474,200 58,524 513,115 57,812 513,115 57,812 38,915 (58,524) 422,554 43,406 Customs Fees, Fines and Licenses 5081 Overtime Fees 5082 Departmental Fines 5083 Warehouse Rent and Charges 5084 Liquor Licence 76,780 66,730 17,392 16,186 96,882 55,346 20,439 14,886 96,882 55,346 20,439 14,886 20,102 (11,384) 3,047 (1,300) 77,046 54,013 16,046 14,711 5,794,100 8,159,358 8,159,358 2,365,258 28,079,780 MR. C. RAMSARUP HEAD OF BUDGET AGENCY 2 / 218 2 / 218 GUYANA REVENUE AUTHORITY - INTERNAL REVENUE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 510 Internal Revenue Personal Income Tax 5111 Pay As you Earn 5112 Income Tax on
 Self-Employed 5113 Premium 5115 Professional Fees 5116 National Development Surtax 5119 Other Personal Income Tax Companies Income Tax 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 11,440,300 1,094,846 65,700 6,494 100 0 12,755,015 1,250,710 66,761 4,985 18 137,530 12,755,015 1,250,710 66,761 4,985 18 137,530 1,314,715 155,864 1,061 (1,509) (82) 137,530 11,625,042 1,030,686 64,278 5,870 59
 145,544 5122 Income Tax on Private Sector Companies 5123 Corporation Tax on Public Sector Companies 5124 Corporation Tax on Private Sector Companies 900 1,146,600 11,394,554 341 1,107,938 11,980,058 341 1,107,938 11,980,058 (559) (38,662) 585,504 2,742 1,216,275 10,699,241 Other Income Tax 5131 Withholding Tax 5132 Capital Gains Tax Tax on Property 2,110,200 170,500 2,127,448 229,490 2,127,448 229,490 17,248 58,990 2,051,517 161,687 5141 Property Tax on Public Sector Companies 5141 Property Tax on Public Sector Companies 5142 Property Tax on Private Sector Companies 5143 Estate Duty 84,600 84,600 845,700 24,600 0 0 942,991 19,620 0 0 942,991 19,620 (84,600) (84,600) 97,291 (4,980) 39,010 39,010 804,370 22,696 Taxes on International Travel 5151 Travel Voucher Tax 5152 Travel Tax Other Domestic Taxes 5161 Entertainment Tax 5162 Purchase Taxes 5163 Hotel Accommodation Tax + (5069) 5165 Motor Veh.
and Road Traffic Ordinance Licenses 5171 Licences - Motor Vehicles 5172 Licences - Other Vehicles 5173 Licences - Trading 5174 Licences - Miscellaneous 661,334 600,066 571,092 540,687 571,092 540,687 (90,242) (59,379) (87) (1,682) 33,065 2,007 828,062 206,278 212,540 293,652 162 13,724 77,181 30,188,600 32,515,340 32,515,340 2,326,740 30,584,880 MR. K. SATTAUR HEAD OF BUDGET AGENCY 2 / 219 2 / 219 MINISTRY OF WORKS STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 Reporting Object Group Line Item Description 530 Fees and Fines 5314 Works - Civil Aviation 5315 Works - Electrical Inspectors 35,000 740 71,976 976 71,976 976 36,976 236 44,733 974 545 Rents and Royalties 5467 Works 5,749 6,214 6,214 465 5,561 560 Miscellaneous Receipts 5611 Aerodrome Charges 5612 Timehri - Sale of Electricity 5613 Timehri - Miscellaneous Revenues 5618 Sale of Empty Drums 165,635 27,000 30,300 15 154,487 10,921 35,571 5 154,487 10,921 35,571 5 (11,148) (16,079) 5,271 (10) 131,686 14,362 31,619 21 264,439 280,150 280,150 15,721 228,956 MR. B. BALRAM HEAD OF BUDGET AGENCY 2 / 220 2 / 220 MINISTRY OF HOUSING AND WATER STATEMENT OF RECEIPTS AND
 DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 Reporting Object Group Line Item Description 545 Rents and Royalties 5466 Housing 5465 Rental of Government Lands 2,800 1,851 4,684 0 4,684 0 1,884 (1,851) 4,068 2 4,651 4,684 4,684 33 4,070 MS. C. MOORE HEAD OF BUDGET AGENCY 2 / 221 2 / 221 MINISTRY OF FINANCE STATEMENT OF RECEIPTS AND
 DISBURSEMENTS - CAPITAL FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 Reporting Object Group Line Item Description 565 Sale of Assets 5669 Other Sale of Assets 570 Miscellaneous Capital Revenue 5711 HPIC Relief 5712 GCFS Recoveries 5713 Other 5714 MDRI Relief 575 External Grants 5761 CARDI/CIDA 5763 CDB 5764 EU 5766 IDB 5767 DFID 5768 Japan 5772 IDA/World Bank 5773 India 5782 EU 5784 USAID/PL-480 5786 IDA 5787 DFID Cash Comm Asst Grant 580 External Loans 5811 CDB 5812 China 5813 IDA 5814 IDB 5815 IFAD 5817 Italy 5818 India 5819 Other Project Loan 585 Balance of Payment Support 5851 IDB 5852 IDA 2007 Amount Paid into Consolidated Fund 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $' (20,025) (975,801) 26,777 (98,415) 402,000 112,609 243,600 (2,793,692) 14,200 0 0 (1,636,067) (688,000) (88,123) 659,324 (157,426) 0 (270,000) 777,406 0 (3,017,250) 0
 831,736 10,000 1,859,093 3,313,842 187,866 1,139,901 2,335,493 692,271 1,102,356 0 1,083,903 617,800 0 56,573 1,852,814 54,878 8,662,091 0 124,400 9,262,322 404,046 793,108 2,098,765 0 0 30,182,583 22,928,146 22,928,146 (7,255,023) 36,484,698 MR. N. REKHA HEAD OF BUDGET AGENCY 2 / 222 2 / 222 0 0 0 0 0 0 0 0 0 0 0 GUYANA REVENUE AUTHORITY - VALUE ADDED TAX STATEMENT OF RECEIPTS AND DISBURSEMENTS OF THE GOVERNMENT OF GUYANA FOR THE FISCAL YEAR ENDED 31 DECEMBER 2007 2007 Amount Paid into Consolidated Fund
 2006 Amount Paid into Consolidated Fund (Under) Over Estimates Approved Estimates Amount Collected $'000 $'000 $'000 $'000 $'000 7,950,151 0 4,161,181 13,376,330 13,110 7,929,707 13,376,330 13,110 7,929,707 5,426,179 13,110 3,768,526 Reporting Object Group Line Item Description 590 VAT Import Goods Import Services 5911 5912 5921 Domestic Supply 594 Excise Tax Imports - Motor vehicle Imports - Petroleum Products Imports - Tobacco Imports - Alcoholic Bev 5951 5952 5953 5954 5961 Domestic Supp - Alcohol Beverage 2,202,425 6,749,363 751,309 671,996 2,350,575 4,540,339 8,040,303 899,386 339,604 1,564,391 4,540,339 8,040,303 899,386 339,604 1,564,391 2,337,914 1,290,940 148,077 (332,392) (786,184) 597 Miscellaneous 5981 5982 Interest - VAT Penalties - VAT 0 0 2,847 7,086 2,847 7,086 2,847 7,086 24,837,000 36,713,103 36,713,103 11,876,103 MR. C. RAMSARUP HEAD OF BUDGET AGENCY 2 / 223 2 / 223