Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697631854561.pdf (Antigua and Barbuda)
OFFICE OF THE DIRECTOR OF AUDIT AUDITED FINANCIAL REPORT 2013 TABLE OF CONTENTS SECTION PAGE Acknowledgement …………………………………………………………………….

3 Director of Audit Report ……………………………………………………………… 4 Statement of Revenue and Expenditure ………………………………………………….. 7 Statement of Assets and Liabilities ……………………………………………………… 11 Statement of Actual Revenue for 2011/2012 …………………………………………… 13 Statements of Public Debt ……………………………………………………………… 20 Statement of Special Fund …………………………………………………………….
22 Statement of Deposit Funds ………………………………………………………..…….

23 Statements of Advances ………………………………………………………………… 26 Statement of Contingent Liabilities ……………………………………………………….. 28 Notes to the Financial Statements ……………………………………………………………30 Introduction …………………………………………………………………………………..38 The Nature and Scope of the Audit …………………………………………………… …… 39 Audit Findings ……………………………………………………………………………….
44 Status of Financial Statements of Statutory Bodies/Agencies………………………………..61 Accountant General's responses to Auditors Report................................................................64 SCHEDULE APPENDICES Authorities of Expenditures ………………………………………………………….. A – E Audited Ministries / Departments …………………………………………………….......F 2 | OFFICE OF THE DIRECTOR OF AUDIT ACKNOWLEDGEMENT I would like to express my gratitude and sincere appreciation for the work and support of the Audit staff, whose dedicated efforts have permitted the completion and submission of this report.
I also wish to thank the staff of the Government Printing office for their cooperation and courtesies extended to the Director of Audit and his staff.

3 | OFFICE OF THE DIRECTOR OF AUDIT GOVERNMENT OF ANTIGUA AND BARBUDA Office of the Director of Audit St Mary’s and Temple Streets St John’s, Antigua and Barbuda, W.I.
Tel: 1 (268) 462-0022 Fax: 1 (268) 460-5960 E-mail: audit@antigua.gov.ag Ref: No 28th October 2015 AUDITOR’S REPORT To: The Honourable Members of the House of Parliament Report on the Financial Statements I have audited the accompanying Public Accounts of the Government of Antigua and Barbuda as at December 31, 2013 which comprises the Statements of Assets and Liabilities, Revenue and Expenditure, Special Fund/Special Accounts, Deposit Funds, Public Debt, Contingent Liability and Advances as required by the Finance Administration Act, 2006, Section 56.
Management’s Responsibility for the Financial Statements Under Part IX, 56 (1) & (2) of the Finance Administration Act, 2006, the Accountant General is responsible for preparing, maintaining and ensuring that a proper system of accounts is established and all public monies are accountable for and reflect the financial position of Antigua and Barbuda at the end of the financial year.
Section 56(2) of the aforementioned Act also requires the Accountant General, to sign and certify the Public Accounts and submit these statements to the Director of Audit, not later than six (6) months after the end of every financial 4 | OFFICE OF THE DIRECTOR OF AUDIT year.
The Accountant General’s responsibilities include the maintenance of adequate accounting records and internal controls relevant to determine if these Public Accounts are free from material misstatements due to error of fraud in accordance with International Financial Reporting Standards.

Auditor’s Responsibility The Director of Audit’s responsibility is to express an opinion on these Public Accounts.
This audit was guided by the International Standards for Supreme Audit Institutions (ISSAIs) issued by the International Organization of Supreme Audit Institutions (INTOSAI).

The audit was conducted using tests and other procedures that are considered necessary for reporting as required by the Constitution of Antigua and Barbuda Section 97, Subsection 2b.

The audit involved performing procedures to obtain audit evidence to support the amounts and disclosures in the Public Accounts.
An audit assessment is based on the auditor’s judgment in determining the risk of material misstatements of the Public Accounts as well as the appropriateness of accounting policies used; the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the Public Accounts.
In making those risk assessments; the auditor considers internal controls relevant to the preparation and fair presentation of the financial statements with the view of designing audit procedures suitable under the given circumstances.

This is not to be used for the purpose of expressing an opinion on the effectiveness of the internal control.
Opinion The evaluation of the internal control showed that in many cases the existence of policies and regulations were not disseminated to the relevant individuals therefore these laws and guidelines were not fully adhered to.

The whole issue of accountability and reliability is paramount in any financial institution and as such the financial statements of Antigua and Barbuda should be prepared and presented in a manner that promotes full disclosure to its stakeholders.
The revenue collection and revenue reporting continue to be an area of high risk and from all indication, it was observed from our sample, a difference of $116,068,855 between the actual collections from the revenue department and the Office of the Accountant General.

Additionally, during the financial year, there was an amount of $342,425,152.68 representing Supplementary Appropriation for special warrants that have not been approved by the House, as stipulated by the Finance and Administration Act 2006.
5 | OFFICE OF THE DIRECTOR OF AUDIT These, along with our other findings, contribute to the opinion given by this office.

We did not find that the audit evidence present fairly the financial position of the Government of Antigua and Barbuda for the financial year ending 31st December 2013.
Dean Evanson Director of Audit St Mary’s & Temple Street, St John’s 28th October 2015 6 | OFFICE OF THE DIRECTOR OF AUDIT 7 | OFFICE OF THE DIRECTOR OF AUDIT 8 | OFFICE OF THE DIRECTOR OF AUDIT 9 | OFFICE OF THE DIRECTOR OF AUDIT 10 | OFFICE OF THE DIRECTOR OF AUDIT 11 | OFFICE OF THE DIRECTOR OF AUDIT 12 | OFFICE OF THE DIRECTOR OF AUDIT 13 | OFFICE OF THE DIRECTOR OF AUDIT 14 | OFFICE OF THE DIRECTOR OF AUDIT 15 | OFFICE OF THE DIRECTOR OF AUDIT 16 | OFFICE OF THE DIRECTOR OF AUDIT 17 | OFFICE OF THE DIRECTOR OF AUDIT 18 | OFFICE OF THE DIRECTOR OF AUDIT 19 | OFFICE OF THE DIRECTOR OF AUDIT 20 | OFFICE OF THE DIRECTOR OF AUDIT 21 | OFFICE OF THE DIRECTOR OF AUDIT 22 | OFFICE OF THE DIRECTOR OF AUDIT 23 | OFFICE OF THE DIRECTOR OF AUDIT 24 | OFFICE OF THE DIRECTOR OF AUDIT 25 | OFFICE OF THE DIRECTOR OF AUDIT 26 | OFFICE OF THE DIRECTOR OF AUDIT 27 | OFFICE OF THE DIRECTOR OF AUDIT 28 | OFFICE OF THE DIRECTOR OF AUDIT 29 | OFFICE OF THE DIRECTOR OF AUDIT 30 | OFFICE OF THE DIRECTOR OF AUDIT 31 | OFFICE OF THE DIRECTOR OF AUDIT 32 | OFFICE OF THE DIRECTOR OF AUDIT 33 | OFFICE OF THE DIRECTOR OF AUDIT 34 | OFFICE OF THE DIRECTOR OF AUDIT 35 | OFFICE OF THE DIRECTOR OF AUDIT 36 | OFFICE OF THE DIRECTOR OF AUDIT 37 | OFFICE OF THE DIRECTOR OF AUDIT REPORT OF THE DIRECTOR OF AUDIT ON THE ACCOUNTS OF ANTIGUA AND BARBUDA FOR THE YEAR ENDED DECEMBER 31, 2013 INTRODUCTION 1.1 This report is made to the Honourable Minister of Finance and Corporate in accordance It does not report on with Section 97(5) of the Constitution of Antigua and Barbuda.
the Ministerial/Divisional Accounts for the year ended December 31, 2013.

The comments herein are accordingly confined to matters arising out of the Annual Financial Statements for the year ended December 31, 2013, submitted by the Accountant General.
1.2 The principle function and responsibilities of the Director of Audit as provided in Section 97(1) of the Constitution of Antigua and Barbuda 1981 are as follows:- “The Director of Audit shall – a) Satisfy himself that all monies that have been appropriated by Parliament and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and b) At least once every year audit and report on the public accounts of Antigua and Barbuda, the accounts of all officers and authorities of the Government, the accounts of all courts of law in Antigua and Barbuda (including any accounts of the Supreme Court maintained in Antigua and Barbuda), the accounts of every Commission established by this Constitution and the accounts of the Clerk to the House and the Clerk to the Senate.” 1.3 1.4 1.5 The Director of Audit shall have the power to carry out audits of the accounts, balance sheets and other financial statements of all enterprises that are owned or controlled by, or on behalf of , Antigua and Barbuda.
The Director of Audit and any officer authorized by him shall have access to all books, records, returns, reports and other documents, which, in his opinion relate to any of the accounts referred to in sub-section (2) and (3) of this section.
The Director of Audit shall submit every report made by him in pursuance of this section to the Minister for the time being responsible for Finance, who shall, after receiving such report, lay it before the House not later than seven (7) days after the House next meets.
38 | OFFICE OF THE DIRECTOR OF AUDIT 1.6 1.7 If the Minister fails to lay a report before the House in accordance with the provision of sub-section (5) of this section, the Director of Audit shall transmit copies of the report to the Speaker, who shall as soon as practicable, present them to the House.
The Director of Audit shall exercise such other functions in relation to the accounts of Government, the accounts of other authorities or bodies established by law for public purposes or the accounts of enterprises that are owned or controlled by or on behalf of Antigua and Barbuda as may be prescribed by or under any law enacted by Parliament.

2.
2.

THE NATURE AND SCOPE OF THE AUDIT 2.1 Neither the Constitution of Antigua and Barbuda, 1981 nor the Finance Administration Act, 2006 defines the scope of the audit examination to be carried out.

Accordingly, the manner in which the audit examination is to be carried out is left to the discretion of the Director of Audit.
In this respect, it has been found practicable to carry out the examinations by way of a series of test checks varying in content and depth as are considered to be appropriate in enabling him to fulfill his functions .

2.2 In the meantime, the Office of the Director of Audit Act of 2014 elaborates upon the Constitutional provisions.
Under this enactment, the Director of Audit is enjoined to satisfy himself that: a) All reasonable precautions have been taken to safeguard the collection and custody of revenue and that the law, directions and instructions relating thereto have been duly observed; b) Expenditure has been incurred with due regards to economy and to the value obtained; c) That public monies other than those which have been appropriated have been dealt with in accordance with proper authority; and d) Adequate regulations, directions and instructions exist for the guidance of accounting officers and accountable officers.
2.3 With a view to dispel certain chronic misconceptions regarding the role of the Director of Audit, I must point out that the normal audit procedures employed are designed primarily for the purpose of forming an opinion on the accounts.

They are not intended to disclose each and every accounting error, nor for that matter, fraud, and the audit report cannot be regarded as a comprehensive statement of all weaknesses that exist or of all improvements that might be made.
Indeed, it is primarily the responsibility of Accounting Officers (Permanent Secretaries) and Heads of Departments/Divisions to 39 | OFFICE OF THE DIRECTOR OF AUDIT ensure that effective systems of internal controls and safeguards are in place within their respective Ministries/Divisions so as to prevent and detect the occurrence of errors and fraud.
2.4 The Accountant General in her capacity as Chief Accounting Officer is required under The Finance Administration Act, 2006 Section 56 (2)(a) to “prepare the Public Accounts for the financial year in accordance with generally accepted accounting principles as determined in writing by the Minister, accounting for all public money and showing fully the financial position of Antigua and Barbuda at the end of the financial year.” 3 3.1 PUBLIC ACCOUNTS The Public Accounts as outlined in the Finance Administration Act, 2006, Subsection (1) shall include:- a) A summary statement of revenue and expenditure of the Consolidated Fund by standard object code; b) A statement of assets and liabilities; c) A comparative statement of actual and estimated revenue by details object code; d) A statement of each Special Fund; e) A statement of the balance in each Deposit Fund; f) A statement of investment showing the funds on behalf of which the investment were made; g) A statement of public debt and accumulated sinking funds h) A statement of the balance in any fund, other than a sinking fund, for which provision is made by or under an Act; i) A statement of contingent liabilities of the Government; j) A statement of balances on advance accounts from consolidated Fund and Deposit Funds analyzed under the various categories set out in section 35(1); k) A statement of arrears of revenue by detailed object code; 40 | OFFICE OF THE DIRECTOR OF AUDIT l) A statement of losses of cash and stores; m) The summary statements referred in section 19(1) and n) Any other statements that the House may require.
3.2 3.3 3.4 3.5 Section 97 (2) b of the Constitution of Antigua and Barbuda requires the Director of Audit to at least once every year to audit and report on the Public Accounts of Antigua and Barbuda, the accounts of all officers and authorities of the Government, the accounts of all Court maintained in Antigua and Barbuda (including any accounts of the Supreme Court maintained in Antigua and Barbuda), the accounts of every Commission established by this Constitution and the accounts of the Clerk to the House and the Clerk to the Senate.
The Director of Audit is required under Section 97 (5) of the Constitution of Antigua and Barbuda to submit every report made by him in pursuance of this section to the Minister for the time being responsible for Finance who shall, after receiving such report, lay it before the House not later than seven (7) days after the House next meets.
After the Public Accounts are laid before the house of Assembly, they are referred to the Public Accounts Committee which has the responsibility to examine and submit a report on the Public Accounts and the Director of Audit Report to the House of Assembly.

The Accountant General, Director of Audit and Representatives of the Government attend these Public Accounts Committee meetings and provide advice, testimony and other information as requested by the Committee.
I have audited the 2013 Public Accounts as outlined in the Constitution of Antigua and Barbuda and the Finance Administration Act, 2006 except for the accounts of Statutory Bodies.

These Bodies for the most part are audited by private firms in accordance with their enabling Acts.

Appendix (H) highlights the status of Audited and Unaudited Financial Statements of Statutory Bodies for the year under review.
4 AUDIT APPROACH 4.1 4.2 The audit of the Annual Accounts of the Government of Antigua and Barbuda for the year ended December 31, 2013 continued to embrace the risk-based, materiality-driven approach to auditing.

Our planning materiality was set at $11 million dollars representing 0.1 percent of total expenditure for the year under review.

The risk of the accounts containing material misstatements was rated as high based on previous years’ experience.
Significant issues identified from audit of the accounts of previous years were:- 41 | OFFICE OF THE DIRECTOR OF AUDIT i.

Supplementary Estimates required to cover appropriation over expenditure were not approved ii.

Unauthorized bank overdraft iii.

Bank reconciliation statements not prepared iv.


Inability to determine the amount of revenue arrears since the required returns are not submitted by most entities Audit Procedures Expenditure 4.3 Physical check was done on a sample of expenditure vouchers generated in 2013.

Sampling method involved extracting vouchers with amounts greater than or equal to our set materiality level of $11,110,307.22; which represents 0.1% of the total expenditure.
Additionally, a sample of one tenth of the monthly vouchers was selected and a comparison of the actual voucher was done against the Freebalance system to verify the accuracy of the data set out on the vouchers.

Additionally we requested the generation of a report from Freebalance to show vouchers in excess of $60,000 and above.

Revenue 4.4 A process of comparative analysis was conducted on the financial statements to verify revenue amounts obtained from the different revenue departments.
This analysis of the 2013 revenue figures obtained from the selected Ministries and the financial statement showed variances which are explained in our findings.

Assets and Liabilities 4.5 Amounts presented on the 2013 Financial Statements (Assets & Liabilities and Consolidated Statement of Revenue & Expenditures) were traced to the trial balance obtained from the Office of the Accountant General.
All balances and transactions exceeding $1,286,061.00 (thirty percent (30%) planning materiality) were considered for verification procedures as well.

Additionally, expenditure and journal vouchers processed in period twelve (12) and thirteen (13) along with some high-risk transactions were selected for verification.

Contingent Liabilities 4.6 Pending and threatening litigation were confirmed with the Attorney General’s Office.
These litigations will be verified and the findings reported within the report.

42 | OFFICE OF THE DIRECTOR OF AUDIT Advances & Deposits 4.7 Advance and Deposit accounts were verified to supporting documentations and further clarifications were made where necessary.
Electronic Software – Freebalance, SIGTAS and CASE 4.8 Freebalance, SIGTAS and CASE are computer-based systems used by the Government of Antigua and Barbuda at the Treasury Department, the Inland Revenue Department and the Customs and Excise Department respectively.

These Departments utilize the electronic systems to record their daily transaction in respect to receipt from revenue, payments and warrants as well as generate data which is used in the preparation of the Public Accounts.
Reconciliation of SIGTAS and CASE 4.9 It cannot be overly emphasized the importance of having the transactions transferred from SIGTAS and CASE agreeing to those generated through Freebalance.

This is of vital importance for the integrity and reliability of the accounts/financial statements for the Government of Antigua and Barbuda.

Findings of the reconciliation process have shown that there are differences between the figures from SIGTAS and Freebalance.
43 | OFFICE OF THE DIRECTOR OF AUDIT AUDIT FINDINGS 5.

STATEMENTS OF ASSETS AND LIABILITIES Cash in Hand – Accountant General 5.1 As per the Statement of Assets and Liabilities presented by the Accountant General as part of the financial report, Cash in hand showed a balance of $6,926.00 as at 31st December 2013.

Additionally, we compared this information with the Internal Auditor’s Report dated 31st December 2013 and the breakdown is presented below.

Revenue Collection …………………………….


$ 83,027.41 US$ Cash ……………………………………….

$ 405.00 EC Cheques…………………………………….

$7,483,995.36 Total …………………………………………… $7,567,427.77 As can be seen from the above information, the figure of $6,926.00 that was reported on the financial statement is far different to the figure of $7,567,427.77 reflected in the Internal Auditors’ report.
I must once again reiterate the fact that the actual cash on hand should include the deposited amount in transit since that amount would not have been accounted for at the bank.

I can only then conclude that the Cash in Hand does not present fairly the correct figure in the financial statements.
Bank Balances 5.2 The Cash at Bank was given as ($65,230,606) which represents regular and savings accounts and excludes balances on the fixed deposits accounts, overdraft accounts and short term money market instruments.

As part of the notes to the financial statement it was stated that: “The January 1st 2013 opening book balances are as per the reconciled closing balance as at December 31, 2012.

Balances included undrawn cheques for the years prior, including 2010”.
5.3 The process once again is indicating a large reliance on the completeness of the bank statements.

The historical trend of making incorrect posting to government accounts is still an occurrence, therefore, we cannot rely completely on the accuracy of the bank statements.
5.4 ISSAI 1510 Section 6 outlining the audit procedures pertaining to opening balances states that: 44 | OFFICE OF THE DIRECTOR OF AUDIT “The auditor shall obtain sufficient appropriate audit evidence about whether opening balances contain misstatements that materially affect the current period’s financial statements by: (Ref: Para.
A1–A2) (a) Determining whether the prior period’s closing balances have been correctly brought forward to the current period or, when appropriate, have been restated; (b) Determining whether the opening balances reflect the application of appropriate accounting policies;” 5.5 In light of the preceding paragraphs, I am unable to express an opinion based on this accounting method used by the Accountant General.
Imprest 5.6 According to the Finance and Administration Act, 2006 Part V, Division 2 Section 36(1) and (2) which states that: 1) “Subject to the regulations, the Accountant General may on the authority of an imprest warrant issued under the hand of the Minister issue imprests from the Consolidated Fund to accounting officers for the purpose of making payments of small amounts that cannot conveniently be made through the Treasury.” 2) “Any accounting officer to whom an imprest has been issued pursuant to subsection (1) shall retire that imprest not later than the end of the financial year in which the imprest was issued or, if some earlier date is specified in the imprest warrant or by the Accountant General, not later than that earlier date.” 5.7 5.8 As at 31st December, 2013 the Treasury Department, Ministry of Finance the Economy and Public Administration had six (6) imprest holders in the amount of $450,000 and based on information obtained the full amount was retired during the financial year under review.
Unretired imprest on the government accounts gives misleading information based on the fact that unretired imprest may be fully or partially expressed in the previous year.

It is therefore commendable that all imprests were retired at the end of this financial year 2013 as stipulated in the Finance and Administration Act, 2006.
5.9 The Accountant General must be commended on her efforts to hold Departments responsible and thereby instilling accountability and responsibility on the various 45 | OFFICE OF THE DIRECTOR OF AUDIT Departmental Heads to ensure that the stipulations as set down in the Finance and Administration Act, 2006 are fully adhered to.
Savings Bank 5.10 The earliest available documented evidence of the existence of the St John’s Savings Bank of Antigua and Barbuda is the Savings Bank Act of 1846 enacted and ordained by the Governor, Council and Assembly of Antigua and addresses the rules and regulations established for the management of the institution.

The Savings Bank Act has been subsequently amended with the last amendment set out in Chapter 395 of the Laws of Antigua and Barbuda, Savings Bank Act of August 26, 1937.
5.11 The activities of the Saving Bank has remained the same as the previous year 2010 when it was reported that approximately ninety one percent (91%) of the accounts had an inactive status.

This status has remained basically the same for the years 2011 to 2013.
5.12 In light of Section 9 of the Act which states that:- 1) “Interest shall be payable on deposits at the rate of 2½ per centum per annum, or such other rate as may be fixed from time to time by the Cabinet: Provided that not less than three months notice of any change of rate shall be given in the Gazette.
2) Such interest shall not be payable on any amounts less than one dollar or on any fraction of one dollar and shall not commence to accrue until the first day of the month next following the day of deposit, and shall cease on the last day of the month preceding that in which such deposits shall be withdrawn.
3) Interest on deposits shall, subject to the provisions of subsection (2) be calculated to the thirty-first day of December in every year and shall be added to and become part of any principal money remaining on deposit.” 5.13 The accounts which fall under the Savings Bank Act has become dormant over the years but has continued, by law, to generate interest at the rate of 2.5% annually.

For this financial year Savings Bank Funds was recorded as $3,985,000.
5.14 As was reported in my 2010 report, a sum of $4,681,945.00 was transferred to the Government general revenue fund from investments made with Crown Agents on behalf of the Government Saving Bank.
To date, my department has not been furnished with the desired documentation to support the transfer of funds in accordance with Cap.395 Sec 11 (1) which states that:- “Subject to the provisions of this Act moneys in the Savings Bank shall not be applied in any way to the purposes of Antigua and Barbuda but, except so far as any sums may be prescribed to be kept in hand for the general purposes of the Savings Bank , shall be deposited in the Treasury of Antigua and Barbuda and shall, as far as practicable, be invested on behalf of the Savings Bank, under the 46 | OFFICE OF THE DIRECTOR OF AUDIT direction of the Accountant General, in such securities or be employed at interest in such manner as shall be approved from time to time by the Cabinet, and any such investment may at any time be charged into other like securities: Provided that not more than one-third of such moneys shall at any time be or remain invested in securities of the Government.” 5.15 Having categorized the Saving Bank as non-existent, it is recommended, once again, that the required Parliamentary process be implemented so that the closure of this institution can be realized.
Accounts Payable 5.16 As at 31st December, 2013 the Statement of Assets and Liabilities reflected a balance of $319,613,930 as Accounts Payable.

An exercise was conducted to review the outstanding payables and it was revealed that at the end of the financial year ministries still had commitments to suppliers.
Additionally, based on documented evidence received; Audit was able to determine that the Accounts Payable figure comprised amounts recorded for 2009 – 2013 and can be seen below:- Years 2009 2010 2011 2012 2013 Totals Trial Balance Amounts ($) 53,087,002.51 15,895,788.02 32,834,025.13 16,525,874.94 201,336,693.04 319,679,383.64 Statement Balances ($) 12,543,834 89,679,259 81,575,151 319,613,930 503,412,174 5.17 Given the vast amount of cheques that were still unpaid in the Office of the Accountant General as at 31st December 2013 we cannot place any reliance on the figure of $319,613,930 given in the Financial Statement of Assets and Liabilities.
It is therefore recommended that as at December 31 of every year, all outstanding cheques that are not paid to customers be compiled, tallied and treated as accounts payable.

6 6.1 Statement of Revenue The total Recurrent and Capital Revenue for the financial year 2013 amounted to $852,877,968.

This reflected an increase in the collection of $93,228,622 from $759,649,346 reported in 2012.
From the Comparative Statement of Actual Revenues for 2012 & 2013 presented by the Accountant General, it was observed that the performance 47 | OFFICE OF THE DIRECTOR OF AUDIT of some individual revenue item indicated increases which contributed to the rise in the recorded revenue collection for the period under review.
[see table below] Revenue Item Actual 2012 ($) Non Citizens Underdeveloped Land Tax Travel Tax Environmental Tax Crown Land Leases Firearm Licenses Sale of Passports Photocopying Immigration Extension Registration & Examination Fees Survey Fees Rental of Letter Boxes Transit Receipts Gain on Remittances Advice on Arrival of Parcels Express Services Bulk Postage Sale of Livestock Sale of Aggregate Sale of Marl Repayment of loans to small farmers 11,267 5,804,827 2,423,532 16,591 112,180 34,371 199,852 2,563,052 593,382 76,726 383,788 58,296 2,272 8,700 6,841 154,262 1,920 64 - 2,835 Actual 2013 ($) 185,625 8,050,051 Difference ($) For the year under review, no detailed Statement of Revenue by Ministries was presented to the Director of Audit for review.
The Consolidated Statement of Revenue reflected the combined collection of Revenue under specific categories.

In line with our audit approach, a variance analysis was performed on the revenue figures generated by three specific departments [Inland Revenue, Customs and the General Post Office] with the amounts represented on the financial statements.
6.3 Based on this analysis, the following amounts represent substantial differences between the totals shown on the actual statement from the Treasury Department and the actual totals obtained from the Revenue Departments.
48 | OFFICE OF THE DIRECTOR OF AUDIT Income Tax Companies Contribution to Stabilization Fund Property Tax Other Miscellaneous Licenses Motor Vehicle Licenses Other Miscellaneous Licenses Stamp Duties Other Licenses & Fees Antigua & Barbuda Sales Tax Import Duties Cruise Passenger Tax Environmental Tax/Levy Revenue Recovery Tax Consumption Tax Customs Handling Charges Throughput Levy on fuel Products Liquor Licenses Customs Handling Charges Customs Officer Fees Fines & Penalties/Forfeitures Miscellaneous Receipt Registration & Naturalization fees Rental of Letter Boxes Transit Receipt Philatelic Sales Gain on Remittances Bulk postage Receipts from postal meters Sale of Stamps National Solid Waste Management Totals Revenue Department ($) Financial Statement ($) Difference ($) (211,569) 3,305 (14,600) 3,305 154,973 60,000 104,855,910 (351,171) 217,712 (3,640) (221,972) (9,227,463) 8,494 (10,309,029) 14,895 8,494 (8,574) 881,105 25,595,231 (2,630) 66,785 (41,596) 13,001 (1,872) 1,586 37,142 45,068 (3,252,274) 116,068,855 Information received indicates that although payments are made directly into the various bank accounts, the deposit slips along with a copy of the revenue statements are presented to the Treasury for their records.
This however does not explain the differences that are indicated in the table above for the year under review and those presented in the Trial Balance and the Financial Statements received from the Office of the Accountant General.

It is quite clear, that there is no form of reconciliation being done between the Revenue Department and the Treasury during the year to identify and correct data obtained.
49 | OFFICE OF THE DIRECTOR OF AUDIT 6.4 Based on the information presented above, it can be deduced that the reported revenue amount shown on the financial statement does not reflect a true picture of the revenue collected and would therefore indicate that the total revenue figure in the Comparative Statement of Actual and Estimated Revenue is not fairly stated.
7 Statement of Expenditure 7.1 7.2 7.3 7.4 7.5 Information taken from the budget estimate and the consolidated statement of revenue and expenditure for the financial year 2013 showed a recurrent budget of $786,992,836 while the actual expenditure was reported as $1,111,030,722.

The estimated amount for capital expenditure for the financial year according to the budget estimate was $115,023,338 whereas the actual capital expenditure was reported as $43,270,335.
Based on our calculations, the materiality figure was set at $11,110,307 and above for the examination of expenditure vouchers.

Sample vouchers were physically examined and compared with the information provided by the Treasury Department through its Financial System – Freebalance.

However, because of the vast magnitude of expense transaction processed during this financial year, the generated report requested of vouchers exceeding $60,000 and above could not be obtained.
This was primarily due to system failure at the IT level.

Some major challenges still exist within the system which would explain why some procedures could not be accomplished to guarantee the reliability and functionality of the internal controls.
This therefore contributed to our decision to set our risk assessment level and our level of reliability on the system as high since we were unable to ascertain the authenticity of the process surrounding the creation and approval of vouchers due to our limited access to the Freebalance System.

For the year 2013, approximately 35% of the expenditure vouchers representing expenses in the amount of $50,415,915 were examined.
The exercise did not reveal any expenditure vouchers with a value of $2,000,000 or more.

This in no way indicates that no voucher was created with amounts of that value, since an extraction of the total amount of vouchers with the set materiality value and above was not presented for our examination.

This therefore means that we could not indicate what percentage of transactions was above the materiality level.
7.6 In light of the above, we are of the opinion that the information presented in the Consolidated Statement of Revenue and Expenditure is not fairly stated.

This is evident based on the fact that of the thirty five percent (35%) transactions reviewed in Freebalance, our findings revealed that there were discrepancies with at least forty percent (40%) of this amount.
50 | OFFICE OF THE DIRECTOR OF AUDIT Supplementary Provisions 7.7 During the financial year ending 31st December 2013 a total number of 563 special warrants were issued in respect of supplements amounting to $342,425,152.68.
As stated in the Finance Administration Act, 2006 section 27 (a) and (b): 27 “If in respect of any financial year it is found that the amount appropriated by the appropriation Act for any purpose is insufficient or that a need has arisen for expenditure for a purpose to which no amount has been appropriated by that Act, whether or not a special warrant has been issued” _ (a) “A supplementary estimate showing the sums required shall be laid before the House; and (b) When the supplementary estimate has been approved by the House, a supplementary appropriation Bill shall be introduced in the House providing for the issue of such sums from the Consolidated Fund and appropriating them to the purposes specified therein.” 7.8 Based on the aforementioned, no Supplementary Appropriation for Special Warrants, amounting to $342,425,152.68; was not presented to the House for approval.
This amount, which was executed without parliamentary approval has a material effect on the financial statements, which therefore means that I am unable to give an opinion.

(523) virement warrants were processed 7.9 During the financial year ending 31st December 2013 a total of five hundred and twenty three various Ministries/Departments.
These warrants represented a monetary value of $29,522,236.49 which represents funds that were previously approved and is now transferred from one programme head to another within various specific Ministry or Department.

issued and to Surplus/Deficit for the Year under review 7.10 A review of the statements indicate that the consolidated statements of the revenue and expenditure for the year ended 31st December 2013 showed a deficit of $(258,152,753).
Given the understatement/overstatement of some Revenue and Expense figures presented within the financial statement; we are not reasonably sure that the amount of ($258,152,753) presents a true financial picture of the accounts for the Government of Antigua and Barbuda.

51 | OFFICE OF THE DIRECTOR OF AUDIT 8.

Statements of Actual and Estimated Revenue 8.1 A Consolidated Statement showing the Actual and Estimated Revenue & Expenditure figures for 2012/ 2013 was prepared for the year under review.
Based on this statement we observed that there was a general increase of 112% revenue collected from the previous financial year.

Additionally, during that same period, there was a huge increase of 143% in expenditure.

9.

Statement of Special Fund 9.1 The Statement of Special Funds/Special Account as at 31st December 2013 showed a balance of EC$35,096,064.
This amount represents the following: Description Amount Administrator of Unrepresented Estates Administrator of Unrepresented Estates (Reserve Fund) Licensed Banks Statutory Deposits Reserve A/C Financial Institutions Savings Bank Fund Statutory Deposits – Insurance Companies Stabilization Fund – Income Tax Antigua Surplus Fund Crown Agents – JCF Total $181,458.80 $4,767.31 $11,633,094.67 $4,025,256.39 $3,985,000.12 $6,908,297.45 $8,324,269.42 $1,286,930.06 $(1,253,010.24) $35,096,063.98 9.2 The Special Funds/Special Accounts consist of amounts for the financial year 2013 only and do not reflect the cumulative balance of the fund.
In my opinion, the aforementioned total represents fairly the balance in the Special Fund/Account for the financial year 2013 but does not represent the true picture of the Fund.

Therefore the statement is not fairly stated.

10 Statement of Deposit 10.1 As at 31st December, 2013 the Statement of Deposit Funds reported a balance of $36,974,831.
This amount represents net flows for the financial year 2013 and did not 52 | OFFICE OF THE DIRECTOR OF AUDIT take into account the closing balances for the financial years 2009 to 2012.

We can therefore conclude that the Statement of Deposits as at December 31, 2013 for the Government of Antigua and Barbuda does not represent a true picture of the deposit balances.
10.2 The Finance and Administration Act, 2006, Part VI section 45(5) states: “A Deposit Fund that is unclaimed for 5 years shall, subject to the provision of any law, cease to be a Deposit Fund and shall accrue to the Consolidated Fund, but the Minister may direct the refund of the amount of the Deposit Fund or any part of it to a person who subsequently satisfies the Minister that he is entitled to it.” 10.3 As at the date of this report, deposit accounts balances that have been inactive for more than five (5) years are outlined in paragraph 18.1 - table 1.
These inactive balances are amounts that represent un-reconciled totals by Ministries /Departments with the Accountant General.

All such amounts should be placed into the consolidated fund or on the approval of the Cabinet of Antigua and Barbuda be written off.

10.4 In light of the present situation, I cannot express an opinion on the Statement of Deposit balances.

11.
11.

Statement of Public Debt 11.1 During the financial year ending 31st December 2013, the Domestic Loans/Debt was reported as $1,045,549,715 while the External Loans/Debt was given as $1,172,039,192.

These figures reflected a total Public Debt of $2,217,588.907.

11.2 Domestic debt servicing for the year under review amounted to $225,564,875.

11.3 The following table highlights the interest and principal payments made in 2013 on the Government of Antigua and Barbuda debt stock.
Additionally, it also reflects the Principal Arrears and Interest as at the close of the financial Year 2013.
Domestic Debt Stock External Debt Stock Interest Payment $48,925,550 $13,838,600.46 Total Interest and Principal Payments $62,764,150.46 External Debt Arrears Principal Payment Interest Arrears Principal Arrears Totals $176,639,325 $36,515,621.06 $213,154,946.06 $225,564,875 $50,354,221.52 $22,233,449.72 46,286,812.50 $275,919,096.52 $68,520,262.22 53 | OFFICE OF THE DIRECTOR OF AUDIT 11.4 During the same period ending 31st December, 2013; the external principal and interest arrears amounted to $46,286,812.50 and $22,233,449.72 respectively.
Based on information received, the domestic principal and interest arrears for the period under review did not reflect any amounts as being paid.

11.5 In light of the information presented above, it was determined that the Government of Antigua and Barbuda paid $275,919,096.52 in interest and principal payments for the financial year 2013.
The principal and interest arrears on the debt stock of $68,520,262.22 is quite significant and represent approximately twenty four point eight percent (24.8%) of the total amount paid towards Public Debt during the financial year 2013.

This continues to create a huge indebtedness for the country, but I am satisfied with the information presented in the financial statement on the Government of Antigua and Barbuda’s debt stocks and can reasonable state that they are fairly presented.

12.
12.

Statement of Contingent Liabilities 12.1 Contingent Liabilities as at December 31, 2013 was reported as $336,330,000.

This consisted of $267,663 in respect of Domestic liabilities and $68,667 for the External liabilities respectively.

12.2 For the financial year ending 31st December, 2013 the total Contingent Liabilities quoted above represents loan guarantees primarily to Statutory Bodies.
During this period there were twenty five (25) loan accounts guaranteed by the Government of Antigua and Barbuda for ten (10) Statutory Bodies.

12.3 The Statement of Contingent Liabilities indicated that the figures remained unchanged from that which was reported in 2012.

12.4 In the previous year, the Accountant General did not submit any pending or threatened litigations against the Government of Antigua and Barbuda.
For this financial year, although the Accountant General did not submit a detailed listing of all pending and threatening litigations, the notes to the account made mention of a case with judgment for the sum of EC$98,289,448.89.

Information from the Office of the Attorney General identified three (3) cases that were adjudicated resulting in judgment of $98,306,976.89.
Having verified the significance of the suspected amount, it can be concluded that the Statement of Contingent Liabilities are fairly presented.

12.5 It is recommended that for future reporting requirements, pending and threatened litigations against the Government of Antigua and Barbuda are included, in greater detail, within the financial statements.

54 | OFFICE OF THE DIRECTOR OF AUDIT 13.


Statement of Advances 13.1 As at 31st December 2013, the table below shows Advances – Other Governments which represent payments/receipts of Pension and Gratuity from other Governments.

13.2 The amounts in Table 1 represent the balances for the financial years 2010 - 2013.

This gives a clearer picture of the current standing of the Governments payables or receivables to various countries.
13.3 There has not been any significant reduction in the outstanding balances for the various territories over the four year span represented below: Table 1 Countries / Government Anguilla Barbados British Virgin Island Dominica Grenada Montserrat St Kitts St Lucia St Vincent Trinidad & Tobago Jamaica Totals Balance as at 31.12.13 Balance as at 31.
12.2012 Balance as at 31.12.2011 Balances as at 31.12.2010 282,794.39 312,035.50 494,573.84 (167,803.38) 8,047.35 651,087.93 1,936,037.36 (1,191,731.49) 158,813.51 (287,303.64) (122,242.41) 2,074,308.96 281,744.39 315,044.11 490,115.46 (139,525.02) 24,623.07 633,854.02 1,968,328.43 (1,109,497.14) 155,243.51 (283,604.88) (122,242.41) 2,214,083.54 $2,100.00 $51,512.33 $38,568.41 $7,140.00 ($24,413.71) $58,183.41 $118,640.59 $7,876.96 $7,140.00 ($20,425.44) $1,050.00 $51,512.33 $19,549.37 $3,570.00 ($24,413.71) $35,819.31 $80,554.57 $4,306.96 $3,570.00 ($20,425.44) $246,322.55 $155,093.39 13.4 For the period under review, the Audit Department was not provided with a reconciliation statement of these accounts in respect of pensions paid on behalf of the eleven (11) countries listed above or of amounts reimbursed from any country.
No confirmation letters were sent out to the various countries; therefore we were unable to verify the year end balances.
13.5 In accordance with the Finance and Administration Act, 2006 Part V, Division 2 section 35 (1) (f) which states: (1) (f) “Subject to this section, the Accountant General may under the authority of an advance warrant issued under the hand of the Minister, from the Consolidated Fund or from money held as Deposit Funds, make advances of money- “to a public officer for such purposes as may be prescribed by General Orders in an amount not exceeding 0.00135% of the recurrent revenue in the annual estimates or such amount as may be prescribed, but 55 | OFFICE OF THE DIRECTOR OF AUDIT the aggregate of such advances in the financial year shall not exceed 0.02885% of the recurrent revenue in the annual estimates.” 13.6 The statement of advance for Government employees continue to show that these civil servants continue to benefit from this section in which personal loans under the following categories namely medical treatment, funeral expenses, education expenses, purchase of vehicles and domestic expenses are granted to them.
Such advances should be repaid monthly with a 1% interest charged on the reducing balance.

13.7 Outlined below in Table 2 is the list of personal advances granted to public servants during the financial year ended 31st December, 2013.
Advance to the approximate value of $4,186,238.64 was reportedly issued during 2013 and interest on these personal loans at the end of the financial year was reported as $341,690.46 Table 2 Personal Advances – Advances Issued in 2013 – Medical $1,187,055.00 Payment made on Advances during 2013 $2,068,132.53 Balance as at 31.12.2012 $881,077.53 Domestic $1,837,394.20 $10,076,517.49 $8,239,123.29 Vehicle $144,100.00 $327,843.90 $183,743.90 Totals $3,168,549.20 $12,472,493.92 $9,303,944.72 13.8 For the period under review no reconciliation statement or a breakdown of the individual accounts was presented.
We were therefore unable to ascertain the level of delinquent accounts and their value.

Notwithstanding the foregoing information, I am reasonably assured that the statement of advances for public servants is fairly presented.

14.

Statement of Investment 14.1 No Statement of Investment for the Government of Antigua and Barbuda was presented as at the date of this report.

This is in breach of the Finance and Administration Act, 2006 Part IX Section 56 subsection 4(f).
14.2 As part of the notes to the financial statements, the Accountant General presented a list of entities in which the Government has invested.

[See table listing below].

It was also stated that “at the point of completion of the accounts valuations have not been completed.

As far as possible, we have included the percentage ownership by the Government of Antigua and Barbuda.
The value of shareholdings and any movement in them will be presented in subsequent statements.” 56 | OFFICE OF THE DIRECTOR OF AUDIT Company Shareholding LIAT 1974 Ltd 30% Cedar Valley Golf Club Ltd. $1,772,091 (Share value) West Indies Oil Company 25% Eastern Caribbean Amalgamated Bank 25% Leewind Paints No documentation available to the Treasury 14.3 Having started the process of documenting the entities and the level of investment that our government has, it is only prudent that the exercise be completed as promised, so as to provide full disclosure of the Governments financial credentials.
15.

Statement of Losses of Cash and Stores 15.1 As at the date of this report, no statement of losses of cash and stores were presented as outlined in the Finance and Administration Act, 2006 Part IX Section 56 subsection 4(l).

The Audit Department has recognized that over the last couple of years, the Permanent Secretaries and Heads of Departments have not submitted statements of losses of cash and stores to the Accountant General.
15.2 For the period under review, there has been no documented evidence to indicate that Ministries/Departments heads are actively investigating cases where shortages of cash or stores have been uncovered.

15.3 Therefore, based on the above statement, the presentation of the 2013 public accounts are incomplete.

16.

Bank Reconciliation 16.1 For the financial year 2013 documentation was received on sixty one (61) bank accounts.
Of this amount reconciliation information was provided that indicates the difference between the bank and book balances for thirty three (33) of the accounts and twelve (12) indicated that they were closed.

The total amount of sixty-one (61) bank accounts is also inclusive of the fixed accounts.
16.2 Based on the Bank Statements, we observed that during the financial year, the government paid $13,451,417.68 in Overdraft Interest and Other Charges on twenty one (21) of the sixty-one (61) reconciled bank accounts.
57 | OFFICE OF THE DIRECTOR OF AUDIT 16.3 Of the total number of Bank accounts operated by the Government of Antigua & Barbuda and examined by the audit department, it was seen that as at 31st December 2013 a total amount of $884,538.83 representing Overdraft Interest Charges and an additional amount of $151,640 represents Handling Charges was levied on the accounts by the various banks.
16.4 Even though there has been a marked improvement in the reconciliation process, it is critical that all accounts be reconciled, in order to identify and eliminate or reduce bank charges/errors that may have occurred in posting.

17.

Notes to the Financial Statements 17.1 The notes presented in the Financial Statements for Antigua and Barbuda for the year ended 31st December 2013 were an improvement over the previous year.
There still remain areas that information/explanation can be further developed to give the stakeholders greater insight into the circumstances leading up to the preparation and submission of the finances.

The improved area's have in fact improved on the presentation and content of the statements and aid in my office’s task of disseminating data leading to determining the final opinion given on the finances.
17.2 As outlined earlier in this report, the Accountant General responsibilities include the maintenance of adequate accounting records and internal controls relevant to determine if these Public Accounts are free from material misstatements due to fraud or errors in accordance with International Financial Reporting Standards.
It is also the responsibility of the Accountant General to continue to list and outline the basis of preparation and summary of significant accounting policies of the financial statements.

17.3 More detailed explanation is still required to strengthen my reliance on the financial notes presented, especially where it relates to determining the use of judgment and the interpretation or amendments used.
17.4 Based on the preceding paragraphs, it is my opinion that greater efforts should be made to provide more background information to substantiate the reliability of the information presented within the statements.

18.

Unauthorised Removal of Balances 18.1 As outlined in the 2010 report, the presentation of the 2005 Public Accounts by the Accountant General revealed that millions of dollars were removed from various balance sheet line items.
Presented below are amounts that were removed from the accounts of the Government of Antigua and Barbuda without the required authority.

18.2 Additionally, as was previously mentioned in my 2010 report, the Audit of the 2008 Accounts revealed major differences between the balance submitted by the Accountant 58 | OFFICE OF THE DIRECTOR OF AUDIT General and the balances calculated by the Director of Audit.
These balances were omitted from the annual accounts as of January 1, 2005 and the 2008 balances are resubmitted in the table below.
Treasury Balances 31.12.08 ($) 4,516,241.57 1,098,936.04 (8,658,842.92) Audit Balances 31.12.08 ($) *27,520,542.50 *308,929,053.55 *(20,644,825.94) Differences ($) 23,004,300.93 307,830,117.51 (11,985,983.02) Nil Nil *12,754,671.58 *13,912,082.53 12,745,671.58 13,912,082.53 Account 11,495,963.08 25,023,509.81 15,098,586.57 24,975,540.02 13,338,858.02 (32,557,403.57) 921,028.35 Personal Advances Other Balances (Advances Abnormal Balances (Advances) Dormant Balances (Advances) Dormant Balances (Deposits) Other Balances (Deposits) Social Security-Employee Social Security-Employer Medical Benefit – Employer Medical Benefit – Employee Education Levy Abnormal Balances (Deposits) Development Aid Suspense Account Miscellaneous Suspense Account Development Aid (CD&W) Other Special Funds Savings Bank Sugar Industry Fund (L.W.F) Development Fund-Dormant Balances (Advances) Development Fund (Deposit Balances) Statement of Losses * Audit balance is greater than Treasury balance.
Nil 7,917,253.34 (5,262.23) Nil Nil 2,806,892.78 971,703.98 12,762,535.00 *96,557,073.22 *220,421,324.86 *152,873,179.28 *154,674,635.25 *50,541,608.11 *(120,397,548.87) 921,028.35 85.061,110.14 195,397,815.05 137,774,592.71 129,699,095.23 37,202,750.09 (87,840,145.30) Nil *107,530,854.21 94,768,319.21 *1,059,889.69 *17,041,808.69 *3,976,147.48 *(9,351.64) *52,144,175.28 1,059,889.69 9,124,555.65 3,970,885.25 (9,351.64) 52,144,175.28 *300,094,358.00 302,901,250.78 971,703.98 Nil 18.3 In light of the information represented in the table above, the 2013 Annual Accounts presented by the Accountant General does not represent a true and fair picture of the financial position of the Government of Antigua and Barbuda.
Therefore, I am unable to give an opinion because of the material effect on the statement.

59 | OFFICE OF THE DIRECTOR OF AUDIT 19.

Status of Statutory Bodies Financial Statements and Audits - Analysis of Status 19.1 The Government of Antigua and Barbuda owns or controls thirty (30) State Owned Enterprises.

These Corporations or Agencies are either established by statute or by law in which the initial investment came from the Government consolidated funds.
19.2 For the financial year 2013, no additional information was received from the twenty eight (28) statutory bodies identified in the table below.

[Status of Statutory Bodies/Agencies Financial Statements as at December 31, 2013].

The data indicated that only three (3) Agencies presented Financial Statements; one of which was unaudited.
19.3 Given the sizable subventions these agencies receive from the government, strong measures should be put in place to encourage the relevant individual to submit their financial reports on a yearly and timely basis.

The audited annual financial statements provide the assurance that this funding was used as intended.
Additionally, up to date financial statements are required to enlighten the government of any contingent liabilities that statutory bodies have recognized and may represent potential liability to the government.

19.4 I am recommending that all statutory bodies take the necessary steps to have their financial statements audited and up to date by December 31, 2014.
Additionally, those bodies that did not receive favorable audit opinions should work to correct identified accounting and financial reporting deficiencies as quickly as possible.

19.5 The Government of Antigua and Barbuda is working diligently towards bringing the Public Accounts up to date therefore; the statutory bodies are encouraged to do likewise.
This can only be achieved when the House of Representatives and the general public hold these bodies accountable for the disclosure of their financial positions and the presentation of audited accounts.

60 | OFFICE OF THE DIRECTOR OF AUDIT Status of Statutory Bodies / Agencies Financial Statements as at December 31, 2013 Statutory Body Auditor Most recent Audited Report 31st December, 2011 Unaudited Type of Audit Opinion i 1.

Agricultural Development Corporation 2.


Antigua and Barbuda Investment Authority 3.

Antigua and Barbuda Airport Authority 4.

Antigua and Barbuda Department of Marine Services and Merchant Shipping 5.

Antigua and Barbuda Development Bank 6.

Antigua and Barbuda Hospitality Training Institute 7.

Antigua and Barbuda Medical Council 8.

Antigua and Barbuda National Parks 9.
Antigua and Barbuda Port Authority Concord Business Associates Chartered Accountants 30th April, 2011 30th April, 2012 30th April, 2013 December 31, 2008 Qualified Allen, Thomas & Associates 31st December, 2012 31st December 2013 PKF 31st December, 2011 Concord Business Associates Chartered Accountants 31st December, 2013 Unqualified Unqualified Qualified Unqualified KPMG 31st December, 2008 Qualified with exception F.A.C.T.S INC. Chartered Accountants 31st December, 2009 31st December, 2010 31st December, 2011 10.
Antigua and Barbuda Social Security Fund 11.

Antigua and Barbuda Tourism Authority 12.
Antigua and Barbuda Transport Board KPMG 31st December, 2011 31st December, 2012 Unqualified Unqualified 31st December,2006 61 | OFFICE OF THE DIRECTOR OF AUDIT 31st December,2007 31st December,2008 31st December,2009 31st December,2010 Qualified with exception Qualified with exception Qualified with exception Qualified 31st December, 2011 31st December, 2012 31st December, 2008 31st December, 2009 31st December, 2011 Price Waterhouse Coopers 31st December, 2011 31st December, 2011 Annual Returns no opinion given Grant Thornton Chartered Accountants 31st December, 2011 Qualified 31st December, 2011 | OFFICE OF THE DIRECTOR OF AUDIT 13.
Antigua Carnival Committee /National Festivals Office 14.

Antigua Public Utilities Authority PKF 15.

Barbuda Council 16.

Board of Education - KPMG 1994 Concord Business Associates Chartered Accountants 17.

Central Housing and Planning Authority 18.

Central Marketing Corporation 19.

Development Control Authority 20.

Financial Services Regulatory Commission 21.

Free Trade Processing Zone 22.

LIAT 23.

Medical Benefits Scheme 24.

Mount St .John’s Medical Centre 25.


National Solid Waste 62 Management Authority 26.

PDV Caribe Antigua and Barbuda Limited Allen, Thomas & Associates 31st August, 2011 31st August, 2012 27.

St. John’s Pier Group 28.


State Insurance Corporation PKF Chartered Accountants 1 Unqualified, qualified, adverse, or disclaimer 31st December,2009 Unqualified Unqualified Qualified 31st December,2003 31st December,2004 31st December,2005 31st December,2006 31st December,2007 31st December,2008 31st December,2009 63 | OFFICE OF THE DIRECTOR OF AUDIT The U.S.

Postal Service was electronically notified by the shipper on October 13, 2015 to expect your package for mailing.
This does not indicate receipt by the USPS or the actual mailing date.

Delivery status information will be provided if/when available 64 | OFFICE OF THE DIRECTOR OF AUDIT 65 | OFFICE OF THE DIRECTOR OF AUDIT 66 | OFFICE OF THE DIRECTOR OF AUDIT SCHEDULE OF APPENDICES APPENDIX A TREASURY FUND` Authorities for Expenditure 1.

Provisional (Appropriation Warrant) Issued by the Minister of Finance on the 23rd January, 2013.

2.

Estimates Passed by the House of Representatives 11th January, 2013.
Passed by the Senate on the 16th January, 2013.

Assented to by the Governor General on the 22nd January, 2013 3.

Appropriation Act (No.

17 of 2012) Passed by the House of Representatives 11th January, 2013.

Passed by the Senate on the 16th January, 2013.

Assented to by the Governor General on the 22nd January, 2013 4.

Appropriation Warrant Issued by the Minister of Finance on the 23rd January, 2013 5.
Supplementary Appropriation Act, 2013 Not approved 67 | OFFICE OF THE DIRECTOR OF AUDIT APPENDIX B Unauthorized excess expenditure for the last three (3) years Year Amounts not covered by Supplementary Appropriation ($) 2010 Recurrent Expenditure 64,802,691.00 2011 Recurrent Expenditure 34,095,873.00 2012 Recurrent Expenditure no information given 68 | OFFICE OF THE DIRECTOR OF AUDIT APPENDIX C DEVELOPMENT FUND Authorities for Expenditure 1.
Provisional (Appropriation Warrant) Issued by the Minister of Finance on the 1st January, 2013.

2.

Estimates Passed by the House of Representatives 11th January, 2013.

Passed by the Senate on the 16th January, 2013.

Assented to by the Governor General on the 22nd January, 2013 3.

Appropriation Act (No.

17 of 2012) Passed by the House of Representatives 11th January, 2011.

Passed by the Senate on the 16th January, 2013.

Assented to by the Governor General on the 22nd January, 2013 4.
Appropriation Warrant Issued by the Minister of Finance on the 23rd January, 2013 5.

Supplementary Appropriation of 2013 Not approved 69 | OFFICE OF THE DIRECTOR OF AUDIT APPENDIX D Unauthorized excess expenditure not covered by Supplementary Appropriation for the last three (3) years.
Year Not covered by Supplementary Appropriation ($) 2010 Development Fund 27,592,100.00 2011 Development Fund 1,901,983.00 2012 Development Fund No information presented 70 | OFFICE OF THE DIRECTOR OF AUDIT APPENDIX E UNAUTHORIZED RECURRENT AND CAPITAL EXPENDITURE HEAD / SUBHEAD GROSS/ EXCESS $ TOTAL $ 01 Governor General 390326 Custodial Services 30202 Wages 30301 Duty Allowance 30711 Allowance to Deputy Governor General 30713 Payment in lieu of vacation leave 31001 Subsistence Allowance 02 Legislature 390366 Parliamentary Process 30203 Overtime 31601 Office Supplies 31102 Food, water & refreshments 31001 Subsistence Allowance 33701 Conference & Workshops 33901 Organizations 33902 Cont.
& Subscription to Commonwealth Agencies 30421 Personal Allowance Cont.
& Subscription to Caribbean 03 Cabinet 390302 Activities of State 30201 Salaries 30401 Duty Allowance 30405 Entertainment Allowance 30406 Travelling Allowance 0504 Public Service Board of Appeals 390429 Public Service Appeals 31602 Computer Supplies 06 Audit 350310 Auditing 30101 Salaries 30301 Duty Allowance 30306 Travelling Allowance 30701 Payment of Honorarium to staff 07 Pension & Gratuities 900368 Pensions Management 30901 Civil Pension 30907 Supplementary Allowance to Eligible Persons 08 Public Debt | OFFICE OF THE DIRECTOR OF AUDIT 901424 Charges on Account – Public Debt 38001 Interest Payments 38002 Principal Repayments 09 Electoral Commission 390366 Parliamentary Process 30201 Salaries 30401 Duty Allowance 30406 Travelling Allowance 34416 Election Expenses 390428 Registration Services 30201 Salaries 30418 Acting Allowance 30425 Voluntary Unattached & Reserved Personnel 33701 Conference & Workshops 10 Prime Minister’s Office 390510 Ancillary Services 31001 Subsistence Allowance 30201 Salaries 37011 Grants to Individuals 33001 Advertising & Promotion Costs 33801 Electricity cost 34101 Rental or lease - office space 390508 Special Events & Activities 31102 Food, water & refreshments 8,000,000.00 15,000,000.00 23,000,000.00 183,000.00 1,000.00 13,252.00 109,635.00 18,100.00 23,661.00 25,000.00 6,000.00 379,648.00 20,703.00 96,340.00 492,000.00 17,000.00 10,500.00 48,356.00 28,200.00 713,099.00 1002 External/Foreign Affairs 283510 Ancillary Services 30315 Other allowances & fees 30401 Duty Allowance 33902 Contribution & Subscription to Commonwealth Agencies 27,500.00 12,500.00 160,000.00 37015 Grants to Statutory Bodies and Corporations 350,000.00 550,000.00 1006 Public Information & Broadcasting 410380 Public Broadcasting Services 30306 Travelling Allowance 30713 Payment in lieu of vacation leave 30801 Gratuities & Terminal Grants 33001 Advertising & Promotion Costs 410486 Subsidiary Services to Education 33101 Security Services 33707 Training Costs 33807 Internet Connectivity Costs 3,600.00 18,500.00 25,500.00 139,000.00 17,000.00 53,500.00 542,000.00 72 | OFFICE OF THE DIRECTOR OF AUDIT 33401 Computer Hardware 36101 Repairs & maintenance of vehicles, bus & trucks 410379 Public Awareness 30401 Duty Allowance 30406 Travelling Allowance 410498 Janitorial Services 30701 Honorarium 1011 O.N.D.C.P 290509 Monitoring, Regulations & Enforcement 33508 Household Sundries 30201 Salaries 30406 Travelling Allowance 30401 Duty Allowance 30404 Housing Allowance 30415 Other Allowance and fees 31601 Office Supplies 31604 Maintenance Contract- Photocopiers 31605 Repairs & Maintenance of Furniture& Equipment 33103 Investigative Expenses 33206 Insurance –n.e.c.
33604 Air Freight Expenses 290417 Money Laundering Prevention 30201 Salaries 30401 Duty Allowance 30406 Travelling Allowance 30208 Severance pay 1013 Information Technology Center 410493 E-Government 30201 Salaries 30406 Travelling Allowance 410510 Ancillary Services 34109 Rental & Lease – n.e.c.
1014 Telecommunications Division 410514 E911 Initiative 30201 Salaries 30401 Duty Allowance 30406 Travelling Allowance | OFFICE OF THE DIRECTOR OF AUDIT 15 Finance Headquarters 390510 Ancillary Services 30103 Overtime 30203 Overtime 30701 Honorarium 30709 Stipend 37011 Grants to Individuals 30201 Salaries 30802 Compensations & Indemnities 37011 Grants to Individuals 37014 Grants to Municipalities 33701 Conference & Workshops 390516 National Student Loan Scheme 34420 Student Loan 10,000.00 12,600.00 86,703.00 10,000.00 355,259.00 15,000.00 202,201,543.00 880,559.00 500,000.00 400,000.00 1,100,000.00 204,471,664.00 900441 Economic Policy, Planning & Development 34007 Consulting Services 600,000.00 900690 40301 Purchase of air conditioning 40402 Purchase of construction supplies and equip.
90,000.00 53,500.00 1,843,500.00 1502 Treasury 900301 Accounting 30103 Overtime 30203 Overtime 30321 Personal Allowance 30501 Social Security Contribution 30502 Medical Benefits Contributions 30701 Honorarium 30709 Stipend 30713 Payment in lieu of vacation leave 1503 Inland Revenue 900690 40310 Purchase of Equipment n.e.c.
900439 Revenue Collection Services 30701 Honorarium 30101 Salaries 30103 Overtime 30301 Duty Allowance 30306 Travelling Allowance 30203 Overtime 900510 Ancillary Services 270,000.00 50,000.00 1,000.00 1,512,751.00 441,601.00 77,000.00 22,500.00 14,306.00 87,960.00 386,405.00 229,204.00 31,000.00 43,750.00 98,466.00 18,000.00 74 | OFFICE OF THE DIRECTOR OF AUDIT 30202 Wages 56,242.00 951,027.00 1505 Customs & Excise 900439 Revenue Collection Services 30103 Overtime 33403 Computer Software Licensing & renewal 30203 Overtime 30101 Salaries 30315 Other allowance and fees 30415 Other allowance and fees 34101 Rental or lease - office space 30716 Uniform Allowance 1508 Statistics Division 309370 Population Census 30709 Stipend 31304 Photocopying & Binding Services 34001 Project Management 34007 Consulting Services 33403 Computer software licensing & renewal 37034 Expenses of Boards & Committees 34422 Contingency costs 2,000,000.00 192,351.44 115,000.00 131,100.00 800,000.00 25,000.00 26,898.00 17,330.00 35,900.00 5,836.00 5,000.00 88,200.00 17,000.00 9,200.00 7,000.00 3,307,679.44 168,136.00 1509 Trade &Economic Development 280408 Trade & Investment Promotion 30201 Salaries 37012 Grants to Organizations and Institutions 53,048.00 131,000.00 184,048.00 1510 Bureau of Standards 281369 Policy, Planning & Implementation 30201 Salaries 281414 Weights & Measures Regulations 30201 Salaries 281379 Public Awareness 30201 Salaries 281397 Standards Development & Monitoring 30201 Salaries 770.00 770.00 2,310.00 3,850.00 7,700.00 1513 Establishment Division 390344 Human Resource Management 30318 Acting Allowance 31001 Subsistence Allowance 31002 Ticket Expenses 33901 Contribution & Subscription to Caribbean Organizations 128,169.00 276,815.00 45,833.00 13,773.00 75 | OFFICE OF THE DIRECTOR OF AUDIT 391344 Human Resource Management 30713 Payment in lieu of vacation leave 30,966.00 495,556.00 2001 Agriculture Headquarters 300510 Ancillary Services 30101 Salaries 30201 Wages 30406 Travelling Allowance 30106 Arrears of salaries 30401
 Duty Allowance 33903 Contribution & Subscription to United Nation Agencies 33901 Contribution & Subscription to Caribbean Organizations 33904 Contribution & Subscription to Other International Organizations 36006 Maintenance of Buildings 36010 Repair or Maintenance of roads, streets & drains 30202 Wages 30206 Arrears of salaries 33705 Course Costs & Fees 37011 Grants to individuals 300508 Special Events & Activities 33101 Security services 250690 346.45 43,502.94 4,430.95 8,208.00 3,701.61 27,109.00 60,624.00 8,000.00 50,000.00 294,000.00 5,712.00 11,760.00 13,585.00 27,169.00 6,500.00 40310 Purchase of equipment n.e.c 14,596.00 579,244.95 2002 Agriculture Division 300301 Accounting 30206 Arrears of salaries 36010 Repair or maintenance of roads, streets & drains 33101 Security Services 37015 Grants to Statutory Bodies & Corporations 300320 Conservation Management 30202 Wages 30203 Overtime 30709 Stipend 304455 Risk Analysis 30,627.00 110,400.00 196,000.00 80,000.00 340,740.00 9,738.00 3,653.00 541,767.00 354,131.00 31502 Laboratory Supplies 28,507.00 28,507.00 2003 Veterinary & Animal Husbandry 307301 Accounting 31102 Food, water & refreshments 1,752.00 76 | OFFICE OF THE DIRECTOR OF AUDIT 31605 Repairs & maintenance of furniture & equipment 31601 Office Supplies 31602 Computer Supplies 22,450.00 8,734.00 8,852.00 41,788.00 2004 Fisheries Division 303667 Construction of Artisanal Fishing Port - Barbuda 41206 Project Initiation Costs 5,508.00 5,508.00 2005 Cotton Division 300388 Research & Development 30203 Overtime 2006 Lands Division 250354 Land Distribution management 30101 Salaries 30202 Wages 30306 Traveling Allowance 30206 Arrears of salaries 250626 Land Development 30,000.00 30,000.00 77,881.00 1,904.00 6,036.00 3,920.00 40515 Purchase of Utilities Infrastructure 1,200,000.00 1,289,741.00 2007 Agriculture Extension Division 309301 Accounting 30101 Salaries 33001 Advertising & Promotion Costs 309472 Teaching, Training & Development 30202 Wages 30106 Arrears of
 salaries 30417 Substitute allowance 309354 Land Distribution management 30306 Travelling Allowance 30801 Gratuities and terminal grants 30802 Compensation & Indemnities 36009 Maintenance of Ponds & Dams 309418 Security Services 30203 Overtime 30207 Arrears of Wages 30417 Substitute allowance 2008 Chemistry & Food Technology Division 450690 40310 2009 Surveys Division 250400 Surveys & Mapping 3,768.00 7,750.00 1,904.00 3,920.00 3,000.00 33,000.00 9,000.00 24,910.00 12,500.00 10,500.00 6,500.00 9,000.00 251,504.00 54,000.00 54,000.00 77 | OFFICE OF THE DIRECTOR OF AUDIT 30101 Salaries 33402 Computer Software upgrade costs 1,548.00 167,673.49 169,221.49 2011 Environment Division 502334 Environmental Legislation & Monitoring 30709 Stipend 502510 Ancillary Services 11,900.00 30801 Gratuities & Terminal Grants 2,300.00 14,200.00 2012 Development Control Authority 250447 Building Regulation 30201 Salaries 31506 Protective Clothing 250510 Ancillary Services 30709 Stipend 2501 Health Headquarters 264460 Health Services Administration 48,156.00 3,000.00 3,000.00 54,156.00 30208 Severance pay 30201 Salaries 30401 Duty Allowance 30404 Housing Allowance 30406 Travelling Allowance 30713 Payment in lieu of vacation leave 37016 Specialist Treatment Abroad 35,150.00 53,000.00 2,500.00 13,500.00 2,500.00 21,906.00 1,850,000.00 1,978,556.00 2502 Medical General Division 261316 Community Health Services 30713 Payment in lieu of vacation leave 30201 Salaries 29,100.00 141,360.00 300301 37015 Grant to Statutory bodies and corporations 600,000.00 770,460.00 2503 Central Board of Health 266501 National Beautification 30713 266523 Environmental Health Risk Reduction & Sanitation 33502 Garbage Disposal Costs 266420 Drain & Street Sanitation 30203 Overtime 4,500.00 7,500,000.00 630,000.00 8,134,500.00 2505 Clarevue Psychiatric Hospital 262378 Psychiatric Health Care Services 30103 Overtime 100,000.00 78 | OFFICE OF THE DIRECTOR OF AUDIT 30201 Salaries 30306 Travelling Allowance 10,761.00 7,248.00
 118,009.00 2513 Social Transformation 430317 Community Services & Planning 30201 Salaries 30401 Duty Allowance 37012 Grants to Organizations & Institutions 17,500.00 2,500.00 50,000.00 430302 Activities of State 30709 Stipend 2517 Citizens’ Welfare Division 433395 Social Welfare Services 30101 Salaries 30406 Travelling Allowance 433323 Counseling Services 30101 Salaries 430301 Accounting 30101 Salaries 5,950.00 75,950.00 155,000.00 11,000.00 27,900.00 12,400.00 206,300.00 2518 National Office of Disaster Services 432345 National Disaster Risk Reduction 30713 Payment in lieu of vacation leave 33901 Contribution & Subscription to Caribbean Organizations 11,932.00 188,230.00 432449 Emergency Management 33901 Contribution & Subscription to Caribbean Organizations 22,000.00 222,162.00 3001 Education Headquarters 270399 Procurement 31601 Office Supplies 3002 Administration of Education Services Adm. Unit 274344 Human Resource Management 30101 Salaries 274325 Curriculum Planning 33905 Contribution & Subscription to Local Organizations 40,000.00 40,000.00 319,188.00 75,000.00 394,188.00 3003 Primary Education Division 272344 Human Resource Management 30101 Salaries 304,392.00 79 | OFFICE OF THE DIRECTOR OF AUDIT 272472 Teaching, Training & Development 30101 Salaries 3005 State College 273344 Human Resource Management 33101 Security Services 3006 Public Library 274463 Library Services 1,693,740.00 1,998,132.00 74,200.00 74,200.00 31601 Office Supplies 33401 Computer Hardware Maintenance Costs 215,000.00 455,460.00 670,460.00 3007 Antigua Archives 270490 Archiving 36206 Other Repairs & Maintenance Costs 8,200.00 8,200.00 3009 Boys’ Training School 430415 Youth Development Services 31102 Food, water & refreshments 20,000.00 20,000.00 3011 Sports 430396 National Sports Administration 30201 Salaries 30713 Payment in lieu of vacation leave 33709 Sports Development Costs 3012 National School Meals Programme 308443 School Meals Initiative 30701 Honorarium 4001 Public Works &
 Transportation Headquarters 250344 Human Resources Management 30103 Overtime 30416 Risk Allowance 30713 Payment in lieu of vacation leave 255714 Outfitting of Government Offices 40201 Purchase of Office Furniture 250399 Procurement 31204 Tyres 250445 Motor Pool Operations 40101 Purchase of Vehicles 4002 Works Division 251630 Construction or Major Upgrade of Road, Street & Drains 40,000.00 21,925.00 108,676.00 170,601.00 5,696.00 5,696.00 50,000.00 1,500,000.00 47,000.00 2,886,916.00 400,000.00 1,500,000.00 6,383,916.00 80 | OFFICE OF THE DIRECTOR OF AUDIT 41202 Purchase of Construction Supplies & Equip.
41204 Material Costs 10,501,311.00 10,000,000.00 255387 Repairs & Maintenance Services 30201 Salaries 30406 Travelling Allowance 34101 Rental or Lease – Office Space 36010 Repaid and maintenance of roads, streets 36206 Other Repairs & Maintenance Costs 251387 Repairs & Maintenance Services 34104 Rental or Lease – Vehicle 36010 Repairs or maintenance of Roads, streets & drains 30401 Duty Allowance 30802 Compensation & Indemnities 253665 Upgrade of the Traffic Management System 41204 Material Costs 251459 Cuban Workers Initiative 30203 Overtime 255418 Security Services 30203 Overtime 33101 Security Services 251333 Engineering Services 34007 Consulting Services 251761 Construction of roads & drains – West Palm Beach, Bolans 41202 Contractors’ Costs 251704 Construction of roads & drains – Cooks Development 40311 255611 Construction or major upgrade of Government Buildings 16,500.00 6,000.00 4,000,000.00 3,000,000.00 9,025.00 600,000.00 6,000,000.00 6,800.00 230,000.00 466,508.70 60,000.00 450,000.00 4,100,000.00 213,014.00 6,219,164.00 500,000.00 41202 Construction Costs 41204 Material Costs 2,350,000.00 1,000,000.00 49,728,322.70 4004 Equipment Maintenance & Funding Scheme 253387 Repairs & Maintenance Services 36101 Repairs or maintenance of vehicles, buses & trucks 600,000.00 600,000.00 5501 Attorney General & Legal Affairs HQ 291510 Ancillary Services 33605 Conference & Workshops 34009 Commitment Fees 30701 Honorarium 30101 Salaries 30103 Overtime 1,020.00 3,410,688.00 4,201.00 5,936.00 3,000.00 81 | OFFICE OF THE DIRECTOR OF AUDIT 30713 Payment in lieu of vacation leave 31601 Office Supplies 31602 Computer Supplies 33508 Household Sundries 291353 Judiciary 30201 Salaries 30401 Duty allowance 30404 Housing Allowance 30406 Travelling Allowance 30421 Personal allowance 30410 Allowance in lieu of private practice 30713 Payment in lieu of vacation leave 33605 Express mail services 33901 Contribution & Subscription to Caribbean Org.
33701 Conference and workshops 37034 Expenses of Board and Committees 37011 Grants to Individuals 7,363.00 16,165.00 27,345.00 4,381.00 83,388.00 18,000.00 9,600.00 8,637.00 12,000.00 18,000.00 17,442.00 600.00 292,162.00 4,400.00 56,000.00 13,585.00 49,617.00 5502 Office of the Director of Public Prosecutions 390353 Judiciary 30310 Allowance in Lieu of Private Practice 26,388.00 4,063,530.00 390510 Ancillary Services 30101 Salaries 33508 Household Sundries 5503 Printing Office 330375 Printing Services 30716 Uniform Allowance 31102 Food, water & refreshments 31601 Office Supplies 33508 Household Sundries 33501 Office cleaning 40302 Purchase of a generator 5504 Land Registry Division 390354 Land Distribution Management 30103 Overtime 30709 Stipend 30701 Honorarium 31601 Office Supplies 34007 Consulting services 5505 Industrial Court 390348 Industrial Dispute Services 30201 Salaries 1,670.00 1,000.00 29,058.00 1,000.00 900.00 500,000.00 12,173.00 9,732.00 17,000.00 10,000.00 3,000.00 19,417.00 1,595.00 4,000.00 540,805.00 38,012.00 6,581.00 6,581.00 82 | OFFICE OF THE DIRECTOR OF AUDIT 5506 Registrar & Provost Marshall 390353 Judiciary 30201 Salaries 30307 Mileage Allowance 30716 Uniform Allowance 31601 Office Supplies 31602 Computer Supplies 33604 Air Freight Expenses 30203 Overtime 30202 Wages 30101 Salaries 31605 Repairs & maintenance of furniture & equipment 30103 Overtime 30304 Housing Allowance 5507 Magistrates Court 291301 Accounting 30314 On-call Allowance 291353 Judiciary 30304 Housing Allowance 30310 Allowance in lieu of Private Practice 30307 Mileage Allowance 30301 Duty Allowance 30701 Conference & Workshops 30709 Stipend 30716 Uniform allowance 31601 Office Supplies 31602 Computer Supplies 31001 Subsistence Allowance 31002 Ticket Expenses 33101 Security servces 33508 Household Sundries 5509 Intellectual Property 291351 Intellectual Property Protection 30306 Travelling Allowance 30401 Duty allowance 31102 Food, water & refreshments 31202 Fuel & Oil 31601 Office Supplies 31605 Repairs & maintenance of
 Furniture & Equipment 33508 Household Sundries | OFFICE OF THE DIRECTOR OF AUDIT 36006 Maintenance of buildings 36206 Repaid and maintenance costs - n.e.c 520.00 150.00 53,485.00 6001 Office of the Ombudsman 390491 Parliamentary Oversight 31301 Books & Periodicals 400.00 400.00 7001 Ministry of National Security Headquarters 390418 Security Services 33103 Investigative Expenses 29,572.00 29,572.00 7002 Police 290352 Intelligence Gathering 30101 Salaries 30301 Duty Allowance 290358 Law Enforcement 30713 Payment in lieu of Vacation Leave 30716 Uniform Allowance 30709 Stipend 30704 Medical Treatment 30802 Compensation & Indemnities 30803 Compensation for Damaged Property 31002 Ticket Expenses 31004 Leave Passage Grant 31204 Tyres 31601 Office Supplies 31602 Computer Supplies 31902 Spear Parts 33103 Investigative Expenses 33403 Computer software licensing & renewal 33707 Training Costs 33904 Contribution & Subscription to Other International Organizations 34010 Legal Fees 34406 Funeral Expenses 36101 Repair or maintenance of vehicle, buses & trucks 36006 Maintenance of Building 36206 Other repairs & Maintenance Costs 40418 1,538,400.00 273,000.00 144,319.00 637,847.00 25,000.00 500,000.00 287,696.00 27,399.00 30,000.00 4,730.00 45,000.00 40,000.00 60,000.00 50,000.00 343,290.00 200,000.00 82,881.00 105,000.00 1,181,780.00 127,843.00 90,860.00 100,000.00 52,000.00 36,650.00 83,189.00 290498 Janitorial Services 30713 Payment in lieu of Vacation Leave 7,000.00 6,073,884.00 7003 Police Training School 290498 Janitorial Services 30203 Overtime 10,000.00 84 | OFFICE OF THE DIRECTOR OF AUDIT 31102 Food, water & refreshments 100,000.00
 110,000.00 1,466,374.00 438,400.00 7004 Fire Brigade 290337 Fire Protection Services 30101 Salaries 30301 Duty Allowance 30307 Mileage Allowance 30713 Payment in lieu of Vacation Leave 36101 Repair or maintenance of vehicles 33707 Training Costs 34406 Funeral Expenses 7005 Prison 290469 Prison Management 30316 Risk Allowance 290432 Penal Reform 30103 Overtime 30201 Salaries 30203 Overtime 30311 Shift Allowance 30411 Shift Allowance 30401 Duty Allowance 30701 Honorarium 30716 Uniform Allowance 7006 Military 290510 Ancillary Services 30716 Uniform Allowance 33508 Household Sundries 30418 Acting Allowance 33901 Contribution & Subscription to Caribbean Organizations 290636 Renovation & Upgrade of Military Facilities 40310 Purchase of Equipment 290327 National Defence 30201 Salaries 30401 Duty Allowance 31001 Subsistence Allowance 31202 Ticket Expenses 290364 National Youth Cadet 33707 Training Costs 290690 923,040.00 163,800.00 100,000.00 18,534.00 150,000.00 90,000.00 21,000.00 12,000.00 10,000.00 230,000.00 50,000.00 25,400.00 12,000.00 23,000.00 60,000.00 16,000.00 244,000.00 52,000.00 7,800.00 1,300,000.00 38,107.00 184,000.00 126,200.00 102,000.00 256,000.00 26,500.00 40203 Purchase of office equipment 24,443.00 2,361,050.00 7008 Immigration Unit 292346 Immigration & Nationality Services 85 | OFFICE OF THE DIRECTOR OF AUDIT 40202 Purchaser of Office Equipment 1,691,488.00 1,691,488.00 7010 Labour 392509 Monitoring & Enforcement 30716 Uniform Allowance 34007 Consulting Services 34101 Rental or lease – Office Space 37034 Expenses of Boards & Committees 30406 Travelling Allowance 30201 Salaries 392421 Work Experience Initiative 30202 Wages 8001 Tourism & Civil Aviation Headquarters 500510 Ancillary Services 30401 Duty Allowance 30709 Stipend 500324 Cultural Development Services 30201 Salaries 30405 Entertainment Allowance 30406 Travelling Allowance 30712 Grants to Organizations & Institutions 8003 Antigua Tourist Office 500451 Sports Tourism 30401 Duty Allowance
 500405 Tourism Promotion & Marketing 30401 Duty Allowance 8010 Culture 390324 Cultural Services 30201 Salaries 390479 Social & Cultural Events 31001 Subsistence Allowance 31002 Ticket Expenses 390690 6,000.00 60,000.00 104,000.00 50,300.00 5,000.00 35,000.00 630,000.00 890,300.00 7,800.00 2,500.00 110.000.00 10,000.00 10,000.00 750,000.00 9,000.00 890,300.00 9,000.00 18,000.00 65,541.33 237,407.00 177,591.00 40316 Purchase of printing equipment 25,000.00 505,539.00 Total $342,425,152.68 86 | OFFICE OF THE DIRECTOR OF AUDIT APPENDIX (F) AUDIT OF MINISTRIES/DEPARTMENT DURING THE FINANCIAL YEAR 2012 No.
Entity Date of Issue Summary 1.

Examination of the High Commission 20.09.13 Records were well maintained - London 2012 2.

Examination of the Consulate General 01.07.13 Miami 2010 – 2013 Records were well maintained & readily available 3.

Cash Survey Report of the Immigration 26.11.13 Department Jan. 2009 - March 2013 - Partial compliance with the FA Regulations - Officers exercise more vigilant in performing their duties 4.
Examination of the Government Printery 31.12.13 The Printery was not equipped with Feb.2006 – July 2013 the necessary updated equipment and tools to operate in an efficient and timely manner.

5.

Examination of the Consulate in Cuba 01.07.13 2007 - 2013 6.

The Antigua & Barbuda Institute of 31.12.13 Continuing Education (ABICE) National Solid Waste Management Authority 2009 - 2012 21.11.13 7.

8.

Gender Affairs – Fiennes Institute 2010 – 2012 26.11.13 9.
Reports of Public Account [2008,2009 30.12.13 & 2010] The operation of the National Solid Waste Management Authority (NSWMA) is in many areas in violation to the stipulation of the Act and the Organizational chart.

There is a need for the administration of better Accountability and Transparency to enhance the daily operation of the Institution.

10.

Report – Permanent Mission to the UN Jan. 2011 – Dec. 2012 30.12.13 Records were maintained in a satisfactory manner 11.
Examination of Accounts Paris – 1/1/10- 17.09.13 31/8/13 87 - Records were well maintained.

- Office will be officially closed by Dec. 2013 | OFFICE OF THE DIRECTOR OF AUDIT 88 | OFFICE OF THE DIRECTOR OF AUDIT