Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697806151053.pdf (Jamaica)
APPENDIX Gi Unsupported Payments/Transaction Trelawny Parish Council Jamaica Fire Brigade Portmore Community College Ministry of Finance Harmonisation Limited Provident Fund Rural Water Supply Ltd. Local Government Portmore Municipal NSWMA Ports Security Corps Ltd. Road Maintenance Fund Companies Office of Jamaica NSWMA - WPM Sugar Company of Jamaica Sugar Industry Authority National Gallery of Jamaica Ministry of National Security Electoral Office of Jamaica SDC EOJ Houses of Parliament Transport and Works NWA Inland Revenue Fiscal Services Ltd JIS TASD Accountant General KSAC NERHA St. Joseph's Hospital Edna Manley College Min.
of Labour & Social Security Dept.
of Correctional Services TOTAL APPENDIX Gii Prior Year 133,996.00 191,320.00 361,574.00 283,904.00 197,933.00 12,400,000.00 137,609.00 101,383,165.00 187,474.84 6,700,000.00 10,000,000.00 133,600,000.00 674,882.41 66,475.00 196,829.00 973,989.00 2,790,047.00 222,417.00 9,029,973.00 181,746.72 366,393.00 50,836.00 4,958,032.24 5,080,902.00 290,169,498.21 2008 / 2009 2009 / 2010 15,820,541.00 3,137,402.00 11,010,749.00 79,440.00 1,070,000.00 611,311.00 350,000.00 531,038.00 4,635,000.00 6,542,508.00 8,897,000.00 1,395,487.79 2,700,000.00 8,474,378.00 30,929,170.00 34,325,684.79 Unsupported Payments/Transaction Prior Year 2008 / 2009 Ministry of Finance Total 2009 / 2010 US$740.47 US$740.47 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX H Unrecorded Assets 2007 / 2008 2008 / 2009 2009 / 2010 TOTAL 18,023,865.00 83,585,571.00 Reported Losses, Fraud, Larceny etc.
2007/ 2008 2008 / 2009 SDC PATH - Social Protection Project Trelawny PC Ministry of Labour & Social Security Ministry of Finance Accountant General SHRA PSMP Correctional Services Local Government Department Jamaica Fire Brigade Ministry of Foreign Affairs and Foreign Trade Ministry of Health NRHA Bellevue Hospital Child Development Agency National Works Agency NEPA NYS Edna Manley College APPENDIX i Ministry of Tourism PATH - Social Protection Project NSWMA Fiscal Services Ltd Ministry of Finance Accountant General MOH & Regional Authority Bellevue Hospital Post & Telecommunications Department Ministry of Education Lift Up Jamaica Ministry of Justice Electoral Office of Jamaica TOTAL 2,937,383.00 1,201,890.00 6,600,000.00 119,025.00 1,135,567.00 3,670,000.00 2,360,000.00 4,700,000.00 9,300,000.00 26,797,913.00 1,084,985.00 10,800,000.00 5,161,260.00 3,555,018.00 6,738,925.00 4,447,470.00 11,000,000.00 81,848.50 1,361,336.84 549,990.00 1,354,412.00 1,091,270.74 15,663,983.14 7,269,021.00 27,371,862.22 2009 / 2010 58,920.00 42,920.00 80,850.00 368,000.00 30,500,000.00 21,400,000.00 14,000,000.00 20,702,363.00 1,445,511.00 140,000.00 9,173,627.00 61,686.00 435,000.00 45,500,000.00 66,699,049.00 46,159,138.00 31,050,690.00 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX Ji Rental Arrears Prior Year 2008 / 2009 2009 / 2010 St. Catherine Parish Council UDC Portmore Com.
College NWC St Ann Parish Council St James Parish Council Trelawny PC Ministry of Mining Hanover Parish Council Manchester Parish Council Westmoreland Parish Council Portland Parish Council Clarendon Parish Council St. Elizabeth Parish Council Port Authority Management Services PCJ TOTAL APPENDIX Jii Contractors Levy CDA Clarendon Parish Council SDC Trelawny PC St. Elizabeth Parish Council St. James Parish Council Minnistry of Health Clarendon Parish Council Flood Damage - Transport & Works NYS Fiscal Services Ltd National Library of Jamaica JSIF Arterial Roads Programme TOTAL 542,696.00 108,780,000.00 115,846,935.00 1,000,000.00 3,860,300.00 34,000,000.00 5,200,000.00 430,500.00 1,364,795.00 37,781,374.00 878,750.00 645,200.00 824,971.00 519,992.61 1,700,000.00 1,168,489.00 1,895,964.00 2,752,274.00 3,336,586.00 2,471,273.00 2,738,128.00 127,400,000.00 37,781,374.00 195,620,186.00 254,762,829.61 42,536,586.00 Prior Year 2008 / 2009 2009 / 2010 204,130.30 779,439.35 2,350,000.00 2,286,547.00 186,158.00 240,194.00 206,905.00 11,446,840.00 740,278.60 75,178.00 38,513.72 343,109.00 4,446.80 158,845.00 19,090.51 28,599.54 1,477,463.00 7,692,958.92 11,708,176.00 1,184,602.90 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX Jiii Ministries/Departments & Agencies Overpayments 2007/ 2008 2008/2009 Minstry of Finance and the Public Service 169,123.00 Inland Revenue Jamaica Customs Police Public Complaints Authority Ministry of Education- Teachers Salaries 3,800,000.00 Ministry of Education- Admin salary Ministry of Education (personal deductions) National Library of Jamaica Medical Council of Jamaica Aeronautical Telecommunications Ltd.
Cabinet Office Bellevue Hospital Lift-up Jamaica Police Department PCJ Milk River Bath Hotel Sugar Company of Jamaica Jamaica National Heritage Trust E-Learning Company Ministry of Mining & Energy Office of The Services Commission Department of Correctional Services Electoral Office of Jamaica National Youth Service Portmore Com.
College Nutrition Products Ltd Moneague College MOH- Head Office UTECH Local Government Jamaica Fire Brigade NSWMA FSL Administrator General's Department CPTC JIPO Registrar General's Department National Gallery JCDC NEPA Bath Fountain 2009/ AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX Jiii Ministries/Departments & Agencies Ministry of Foreign Affairs Ministry of Agriculture Forestry Houses of Parliament Office of the Contractor General SDC Council of Community Colleges of Jamaica Jamaica Library Services TASD Development Bank of Jamaica Statistical Insitute of Jamaica Office of The Disaster Preparedness and Emergency Management National Land Agency Companies Office of Jamaica TAAD Accountant General Spectrum Management Authority Micro Investment Development Agency BATCO Jamaica Information Service Jamaica Social Investment Fund Office of the Prime Minister Public Defender Kingston and St. Andrew Corporation (markets) Kingston and St. Andrew Corporation Ministry of Labour & Social Security Manchester Parish Council St Elizabeth Parish Council Jamaica 4H Clubs National Council on Drug Abuse Bureau of Standards, Jamaica Coffee Industry Board Institute of Jamaica NERHA SERHA SRHA St. Joseph's Hospital Edna Manley College Child Development Agency Subtotal Overpayments 2007/ 2008 75,606.00 58,989.02 10,160.00 57,479.00 113,000.00 25,426.95 700,087.00 78,274.82 2008/2009 26,333.00 124,416.20 6,722.61 15,248.00 337,935.00 373,772.85 1,029,534.00 57,520.51 33,939.34 113,374.57 5,077,517.00 1,105,983.00 1,177,261.00 2,783,189.15 371,240.00 1,630,363.00 38,350.00 74,000.00 344,074.00 597,720.00 366,087.00 264,193.00 8,290.98 47,109.00 1,965,976.00 2009/2010 107,058.54 33,861.00 157,780.00
 117,208.00 52,450.65 7,152.50 4,208,881.65 242,468.90 11,242.85 143,302.00 169,909.98 70,861.00 871,260.00 98,417.34 15,420,969.64 73,607,261.10 14,681,751.61 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX Jv Recievables NIS JDF Ministry of Justice Government Chemist SRHA Jamaica Trade & Investment Ministry of Education TAD MIND SDC Ministry of Finance Rural Water Supply UDC Ministry of Justice NSWMA BATCO NWA JDF Manchester Parish Council Jamaica Mortgage Bank Port Authority Petro Caribe Fund Ministry of Tourism Development Bank of Jamaica JIS TPDco RGD Fiscal MOA NIS Ministry of Foreign Affairs Health Corporation Factories Corporation Accountant General Child Development Agency Nutrition Products Limited PCJ National Water Commission St. Ann Parish Council Clarendon Parish Council Trelawny Parish Council St. Joseph's Hospital Edna Manley College TOTAL 2007/2008 JA$ 2007/2008 US$ 2008 / 2009 JA$ 2009 / 2010 JA$ 2,700,000,000.000 1,274,000.00 1,600,000.00 32,130,000.00 US$1,777,373.00 29,000,000.00 10,100,000.00 16,610,680.01 14,922,883.00 7,657,834,357.23 804,000.00 705,050.00 2,823,510.00 47,800,000.00 43,878,748.00 1,240,145,659.78 US$1,777,373.00 5,430,480,729.00 10,042,594,463.61 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX J iv Unremitted Statutory Deductions Prior Year 2008 / 2009 2009 / 2010 St. Joseph's Hospital RGD Port Security Corp - PAYE/Ed.
NHT NERHA SERHA St. James Parish Council Portmore Muncipal Council St. Thomas Parish Council Trustee in Bankruptcy Rural Water Supply Factories Corporation of Jamaica KSAC - Market National Water Commission NSWMA TOTAL APPENDIX K PAYABLES NSWMA St. Joseph's Hospital WRHA Bellevue Hospital NERHA JDF NWA NIS Nat.

Irrigation Commission SRHA SERHA Road Maintenance Fund Min.
of Transport and Works National Water Commission JIS Child Development Agency Inland Revenue Ministry of Education TOTAL 17,090,000.00 20,696,127.21 3,440,000.00 32,926,986.00 399,683,417.68 82,300,000.00 6,100,000.00 34,048,561.00 113,475,411.00 7,179,505.29 4,256,267.31 16,138,259.00 259,375.00 13,838,796.00 229,600,000.00 507,196,174.60 36,366,986.00 437,469,544.89 2007/2008 2008 / 2009 185,684,243.00 32,708,450.00 111,374,805.00 181,800,000.00 852,621,988.17 38,592,813.00 79,740,650.00 300,871,503.00 108,060,097.87 150,000,000.00 363,073,714.00 101,383,165.00 2009 / 2010 5,908,276.41 15,660,000.00 180,074,414.90 133,113,756.73 704,671,213.42 15,573,411.00 69,207,940.00 140,698,196.71 11,000,000.00 625,456,879.00 1,976,235,901.04 1,180,125,858.17 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX L Uncleared Advances Min.
of Finance-Recurrent Ministry of Finance-Cap A Accountant General Inland Revenue Dept.

Jamaica Customs Dept.
Jamaica Fire Brigade Lift Up Jamaica Ministry of Foreign Affairs Electoral Office of Jamaica Local Government Jamaica Customs JNHT Ministry of Labour Ministry of Health TOTAL 2008/ 2009 560,505,663.70 152,726,810.70 592,120.17 61,878,625.84 12,815,300.27 437,540.00 2007/ 2008 1,004,628.36 27,429,708.00 2,015,531.00 39,018,498.00 227,000,000.00 645,346.00 3,750,000.00 45,811.00 300,909,522.36 788,956,060.68 APPENDIX Li Uncleared Advances 2007/ 2008 JHC London TOTAL APPENDIX Lii Uncleared Advances JHC Ottawa (as at June 2008) 2007/ 2008 TOTAL APPENDIX Liii 2008/ 2009 £74,099 £74,099 2008/ 2009 CN$19,731 CN$19,731 2009/ 2010 414,757.15 10,900,000.00 122,130.00 245,000.00 419,829 9,560,000.00 21,661,716.15 2009/ 2010 2009/ 2010 Uncleared Advances 2007/ 2008 2008/ 2009 2009/ 2010 - US$ Jamaican Embassy - Washington Ja.
Consulate General – New York PRUN TOTAL APPENDIX Liv US$11,176 US$11,176 7,802.00 29,160.41 36,962.41 Uncleared Advances Jamaica High Commission Trinidad and Tobago TOTAL 2007/ 2008 2008/ 2009 2009/ 2010 TT$15,520.14 TT$15,520.14 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX Mi Procurement Breaches 2007/ 2008 2008 / 2009 2009 / 2010 Min.
of Labour & Social Security Aeronautical Telecommunications Ministry of National Security- JDF Portmore Community College Ministry of Foreign Affairs JCDC Fiscal NYS SDC St. James Parish Council Ministry of Education Moneague College Local Government Dept Development Bank of Jamaica Jamaica Customs Inland Revenue Department SIA Clarendon Parish Council Rural Water Supply SDF UDC Companies Office of Jmaica Correctional Services Exced Community College MIND NSWMA UTECH Electoral Office Ministry of Health- HQ Bellevue Hospital NERHA SERHA WRHA Child Development Agency Office of the Prime Minister Portmore Municipal Council Trelawny Parish Council Ministry of Transport & Works Flood Damage Jamaica 4H Clubs JIS PCJ RGD Jamaica Library Services CPTC AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX Mi Procurement Breaches Jamaica National Heritage Trust 2007/ 2008 2,040,760.00 2008 / 2009 2009 / 2010 Miistry of Finance Coffee Industry Board Edna Manley College Northern Coastal Highway Project Jamaica Fire Brigade (JFB) Accountant General's Department Church Teachers' College 9,484,672.00 23,290,000.00 37,293,657.84 4,156,863.66 24,123,000.00 3,983,882.00 3,119,623.00 TOTAL 735,823,560.37 365,508,182.18 398,821,064.28 APPENDIX Mii Procurement Breaches Prior Year (US$) 2008 / 2009 (US$) 2009 / 2010 (US$) Fiscal
 Services UTECH Ministry of Foreign Affairs & Foreign Trade - Jamaica Consulate General - New York Transport and Works 2,214,480.00 49,375.00 TOTAL 2,263,855.00 20,070.70 103,130.00 123,200.70 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX N Interest & Overdraft Charges Northern Coastal Highway Project MLSS - OVERDRAFT CHARGES HANOVER PARISH COUNCIL - OVERDRAFT CHARGES COFFEE INDUSTRY BOARD - BANK OVERDRAFT KSAC-OVERDRAFT CHARGES 2007/ 2008 2008/ 2009 TOTAL APPENDIX O Advance Card Breaches NSWMA MOFPS Department of Correctional Services MIN.
OF WATER & HOUSING EOJ NORTH EASTERN PARKS & MARKETS TOTAL 2007/ 2008 2008/ 2009 2009/ 2010 13,962,968.20 1,600,000.00 30,400.00 13,594.13 982,763.00 16,589,725.33 2009/ 2010 228,727.97 59,522.00 228,978.00 77,508.62 5,238,269.01 60,500.00 5,893,505.60 AUDITOR GENERAL'S DEPARTMENT 2010 APPENDIX P SURCHARGE MATTERS Entity Period 2007/2008 Date of Report Particulars Value of Loss/Improper Payment $ Total Loss/Year Value of Surcharge Surcharge Imposed/Year Amount Recovered as at October, 2010 Remarks $ $ $ $ $ Registrar General's Department 12/10/2007 Improper salary payment 3,968,322.91 Companies Office of Jamaica 01/10/2007 Improper payment & Salary overpayment 980,052.62 846,994.72 150,000.00 637,200.00 Deduction are on-going 137,500.00 Initial surcharge was $756,230.00; reduced to $150,000 after appeal National Environment & Planning Agency 27/03/2008 Nugatory expenditure 700,000.00 Withdrawn - 3 years had elapsed.
Ministry of Agriculture 04/10/2007 Nugatory expenditure 595,697.54 180,225.50 180,225.50 6,244,073.07 1,177,220.22 2008/2009 Ministry of Education 06/03/2008 Salary overpayments 1,305,861.83 139,779.94 17,475.00 21 officers were issued with surcharge letters to make responses.

However, surcharge only enforced against one individual.
Deductions are on-going 19/06/2008 Improper payments 261,796.50 No response from the Financial Secretary 1,567,658.33 139,779.94 2009/2010 Clarendon Parish Council 15/07/2010 Improper payments 962,195.38 KSAC 26/4/2010 Overdraft charges 642,708.82 15/7/2010 Salary overpayments and unrecovered loan balances Office of the National Reconstruction 15/4/2010 Damage to property Department of Correctional Services 11/08/2010 Overpayments of salary & allowance 816,472.00 584,000.00 201,767.10 Accountant General's Department 23/02/2010 Overpayment of salary 1,263,846.05 Withdrawn - 3 years had elapsed.
Additional information requested Additional information requested No response from the Financial Secretary No response seen from the Financial Secretary Withdrawn - Financial Secretary cited missinterpretation of guidelines by officers concern.
Ministry of Education 18/03/2010 Overpayment of salary 313,456.82 219,419.47 27,427.47 Deduction on-going Inland Revenue Department 23/02/2010 Bank charges 453,500.00 5,237,946.17 219,419.47 No response from the Financial Secretary TOTAL J$ 13,049,677.57 J$ 1,536,419.63 J$ 999,827.97