Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694840761024.pdf (Malta)
IT-TLETTAX-IL LEĠIŻLATURA P.L.

7227 Dokument imqiegħed fuq il-Mejda tal-Kamra tad-Deputati fis-Seduta Numru 507 tal-1 ta’ Novembru 2021 mill-Ispeaker, l-Onor.

Anġlu Farrugia.

___________________________ Raymond Scicluna Skrivan tal-Kamra GOVERNANCE ACTION on the NAO’s Annual Report on Public Accounts 2019 and other NAO Reports 2020 Published by the Office of the Principal Permanent Secretary Auberge de Castille Valletta VLT 1061 Tel.
: (+356) 2200 0000 Website: www.publicservice.gov.mt Cataloguing‑in‑Publication Data Malta.

Office of the Principal Permanent Secretary Governance Action on the NAO’s Annual Report on Public Accounts 2019 and other NAO reports 2020 Valletta: Office of the Principal Permanent Secretary 29.7, 21 cm ISBN: 978‑9918‑9523‑4‑2.

This publication can be purchased from the Department of Information 3, Castille Place, Valletta Tel.
: (+356) 2200 1700 Price: €5.00 GOVERNANCE ACTION on the NAO’s Annual Report on Public Accounts 2019 and other NAO reports 2020 FOREWORD I will open this year’s introduction by referring to the obvious, the turmoil and the fast‑paced transformation brought on by the pandemic, which it seems is far from over.
I must say that the last eighteen months have changed the way we look at and how we do many things, bringing to the fore a range of important national strengths, one of them being the flexibility and adaptability of the public administration.

The Maltese public administration continued to provide a full range of public services while improving service delivery channels to enhance accessibility without compromising accountability and transparency.
The achievements of the public administration in integrity and governance in the last months, despite the unprecedented challenges, are notable.

In April 2021 we launched the Integrity Awareness and Assessment Programme, a means to further uphold and promote the highest standards of ethical behaviour.
Undertaking this programme is mandatory for categories of employees whose role and responsabilities to be susceptible to high risk ‑ Directive 15 sets out the governance policy for integrity promotion, awareness, and assessment.
Setting high integrity standards is essential for the Public Administration and it not only needs to endorse such standards, but it should also have the attributes to adhere to them and to be able to take appropriate decisions in the face of dubious instances and possibly unethical decisions and behaviour.

This programme is therefore an important milestone for public integrity.
considered are is essential for building Integrity strong institutions and assures citizens that the government is working in their interest.

Integrity is not just a moral issue, it is also about making economies more productive, public sectors more efficient, societies and economies more inclusive.

It is about enhancing trust, not just trust in government, but trust in public institutions, regulators, banks, and other public entities.
in the process of Hence, we are also developing a risk‑based integrity strategy and a conflict‑of‑interest resolution policy.

These two initiatives, together with the Integrity Awareness and Assessment Programme, and the already implemented Revolving Door Policy (Directive 14 – June 2020) are intended to cultivate a culture of integrity across the Public Administration and strengthen our core values.
The challenges we faced with the verification exercise of the follow up actions leading the previous governance publication were once 4 again evident in this sixth edition.

The constraints brought on by the pandemic, and limited resources within the Internal Audit and Investigations Department (IAID), necessitated a shift from onsite verification visits to a sample of desk‑based consulting activity by IAID.
During this exercise, management replies regarding actions intended to address recommendations were evaluated and reported upon by IAID, noting which of these actions added value, improved an organisation’s operations and good governance.

IAID also provided facilitation services and participated in closure meetings during which, in‑depth discussions were held with respect to feedback given by the management to the recommendations put forward by the Auditor General in his report for 2019.
The full account of how the Public Administration is implementing recommendations made by the National Audit Office on the management of national public funds can be found in this publication.

The report also tackled the performance and investigative audits carried out in 2020, where one can find a high‑level account of any actions being taken or already taken.
The Report by the Auditor General on Public Accounts 2019 made 331 recommendations, of which 12 were not accepted, while another 4 were partially accepted.

From these recommendations the public administration designed 714 actions to address risks and shortcomings arising from the various audit findings.

643 of these actions were fully implemented as at the end of September 2021.

Only 71 actions were still pending at this same date.
Despite the many challenges, the evidence shows that the public administration still managed to successfully implement 90% of all actions designed to address the recommendations in the Report by the Auditor General on Public Accounts 2019.

The drive to continue to develop a greater and more mature public accountability has not waned.

The Public Administration sought to improve accountability through robust regulations and directives, along with structures which give permanence to such measures.
5 The strategy will build on our strengths, particularly resilience and adaptability.

It will promote innovative solutions to the challenges we face, both through emerging technologies as well as through collaborative working.

It will support development of new capabilities and the application of strategic foresight throughout the entire governance infrastructure, leading to better policy development and decision making.
Thus, transforming the Public Service into an organisation well equipped to meet the expectations of our country and its citizens.

MARIO CUTAJAR Principal Permanent Secretary and Secretary to Cabinet recruitment procedures within Unfortunately, the same cannot be said for certain institutions entrusted with public scrutiny.
Trust would be stronger if certain institutions of oversight focused on their remit and made public their operating standards including those relating and procedures these to institutions, and on the procedures adopted to conclude investigations.

Conclusions should invariably be based on facts not perceptions and should be made within acceptable timeframes.

Such standards are lacking in the institutions at present, or at best these are not readily available to the public.
The example of the National Audit Office should be a beacon to lead other institutions to reach high standards in both oversight operations and organisational ethics.

I cannot conclude without referring to the Strategy for the Public Service for the coming five years and which enters into effect as from 2022.

This Strategy aims to lead the Public Service to new heights, foremost amongst these is to deliver a service of excellence as the default option.
The strategy will focus on three important elements Technology, People and Service.

The three key principles underpinning the strategy are Quality, Accountability and Sustainability.
6 7 CONTENTS List of Abbreviations Follow-up Action on the NAO Annual Report 2019 Office of the Prime Minister Malta Financial Services Authority – Expenditure (now under the Ministry for Finance and Employment) Ministry for Health Mater Dei Hospital – Maintenance and Medical Equipment – Expenditure Mater Dei Hospital – Purchase of Supplies and Medical Equipment – Expenditure Primary Health Care Directorate – Creditors and accruals (2018 NAO report) Refunds from the European Union Health Scheme – Revenue (2018 NAO report) Ministry for the Economy, Investment and Small Businesses (now Ministry for the Economy and Industry) Malta Industrial Parks Ltd ‑ Inventory Ministry for Education and Employment (now Ministry for Education) Foundation for Tomorrow’s Schools – Capital expenditure Institute for Education – Revenue and expenditure Malta College of Arts, Science and Technology – Personal emoluments Malta National Shooting Range – Capital expenditure (now under the Ministry for Inclusion and Social Wellbeing) Ministry for Energy and Water Management (now Ministry for Energy, Enterprise and Sustainable Development) Energy and Water Agency – Expenditure Water Services Corporation – Expenditure Ministry for European Affairs and Equality Now Ministry for Foreign and European Affairs Malta‑European Union Steering and Action Committee – Financial and Compliance (now under the Office of the Prime Minister) Ministry for Finance (now Ministry for Finance and Employment) Duty on Documents – Revenue Commissioner for Revenue – Collection of Class Two Social Security Contributions Department of Customs – Debtors and prepayments Financial Intelligence Analysis Unit – Expenditure 8 12 17 19 21 31 33 39 47 57 65 67 75 77 89 95 109 119 121 127 137 139 145 147 157 163 169 Ministry for Tourism (now Ministry for Tourism and Consumer Protection) Licences to Hotels and Catering Establishments – Revenue Ministry for Home Affairs and National Security (now Ministry for Home Affairs, National Security and Law Enforcement) Police Department
 – Capital expenditure Agency for the Welfare of Asylum Seekers – Expenditure Malta Police General Fund – Expenditure (2018 NAO report) Ministry for Justice, Culture and Local Government (now Ministry for the National Heritage, the Arts and Local Government) Heritage Malta – Capital expenditure Local Enforcement System Agency – Revenue (now under the Ministry for Home Affairs, National Security and Law Enforcement) Ministry for the Environment, Sustainable Development and Climate Change (now Ministry for the Environment, Climate Change and Planning) Waste Separation – Organic Bag – Expenditure Ministry for the Environment, Sustainable Development and Climate Change – Store items and fixed assets Veterinary and Phytosanitary Regulation Department – Compliance (now under the Ministry for Agriculture, Fisheries, Food and Animal Rights Ministry for Foreign Affairs and Trade Promotion (now Ministry for Foreign and European Affairs) Trade Malta Limited – Expenditure: Trade Promotion Scheme (now under the Ministry for the Economy and Industry) Madrid Embassy – Revenue and expenditure Ministry for Transport, Infrastructure and Capital Projects Infrastructure Malta – Expenditure Infrastructure Fees – Revenue (now under the Ministry for the Environment, Climate Change and Planning) Planning Authority – Cash management (now under the Ministry for the Environment, Climate Change and Planning) 175 177 185 187 197 205 213 215 221 235 237 245 257 265 267 275 285 287 293 299 9 Lands Authority ‑ Expenditure (now under the Ministry for the Economy and Industry) Ministry for Transport, Infrastructure and Capital Projects – Creditors and accruals Transport Malta ‑ Debtors Ministry for Gozo Residential Services in Gozo for Older People – Expenditure Ministry for the Family, Children’s Rights and Social Solidarity (now Ministry for Social Justice and Solidarity, the Family and Children’s Rights) Energy Support Measures – Energy benefits Aġenzija għall‑Ħarsien tat‑Tfal – Revenue and
 expenditure St Vincent de Paul Residence – Personal emoluments (now under the Ministry for Senior Citizens and Active Ageing) Elderly and Community Care – Debtors and prepayments (now under the Ministry for Senior Citizens and Active Ageing) Elderly and Community Care – Creditors and accruals (now under the Ministry for Senior Citizens and Active Ageing) Follow-up Action on other NAO audits conducted during 2020 Performance audit: Community care for older persons Performance audit: Assessing the public transport contract and Transport Malta’s visibility on the service A review of the ethical framework guiding public employees Performance audit: Tackling child abuse Performance audit: A follow‑up on the 2016 analysis on OHSA’s operations – a case study on the construction industry An audit of matters relating to the concession awarded to Vitals Global Healthcare by Government tender process Information Technology audit: Planning Authority Performance audit: An analysis of Malta Medicines Authority recruitment process Information Technology audit: Malta Industrial Parks Ltd A review of implementation of Sustainable Goal 1 – Malta’s efforts at alleviating poverty 10 305 313 321 327 329 335 337 345 355 365 373 381 382 384 385 386 387 388 389 390 391 392 Follow-up on pending actions reported in 2020 Ministry for the Economy and Industry Ministry for Education Ministry for Health Ministry for Gozo Ministry for the National Heritage, the Arts and Local Government Ministry for Home Affairs, National Security and Law Enforcement Ministry for Inclusion and Social Wellbeing Ministry for Justice and Governance Ministry for Social Justice and Solidarity, the Family and Children’s Rights Ministry for Tourism and Consumer Protection Ministry for Transport, Infrastructure and Capital Projects 397 398 399 400 401 402 404 405 407 408 409 410 11 LIST OF ABBREVIATIONS AACC AĦT AHWD ARMS ARR ASM AWAS AWPSD Active Ageing and Community Care Aġenzija għall‑Ħarsien tat‑Tfal Animal Health and
 Welfare Department Automated Revenue Management Services Ltd Arrears of Revenue Return Assessments Application Agency for the Welfare of Asylum Seekers Animal Welfare, Promotion and Services Directorate BICC CA CAP CCTV CEO CFMS CfR CNF CPS CPSU CSS CTD DAC DAS DC DLG DO DOC DSS EB EBU EPPS EU FAR FIAU FMS FSWS FTS GL GRN Building Industry Consultative Council Contracting Authority Chapter Closed‑Circuit Television Chief Executive Officer Corporate Financial Management System Commissioner for Revenue Construction Notification Form Child Protection Services Central Procurement and Supplies Unit Child Safety Services Capital Transfer Duty Department Directorate, Alternative Care Departmental Accounting System Department of Contracts Department for Local Government Direct Order Department of Customs Department of Social Security Energy Benefit Energy Benefit Unit Electronic Public Procurement System European Union Fixed Assets Register Financial Intelligence Analysis Unit Foundation for Medical Services Foundation for Social Welfare Services Foundation for Tomorrow’s Schools General Ledger Goods Received Note 12 AACC AĦT AHWD ARMS ARR ASM AWAS AWPSD Active Ageing and Community Care Aġenzija għall‑Ħarsien tat‑Tfal Animal Health and Welfare Department Automated Revenue Management Services Ltd Arrears of Revenue Return Assessments Application Agency for the Welfare of Asylum Seekers Animal Welfare, Promotion and Services Directorate BICC CA CAP CCTV CEO CFMS CfR CNF CPS CPSU CSS CTD DAC DAS DC DLG DO DOC DSS EB EBU EPPS EU FAR FIAU FMS FSWS FTS GL GRN Building Industry Consultative Council Contracting Authority Chapter Closed‑Circuit Television Chief Executive Officer Corporate Financial Management System Commissioner for Revenue Construction Notification Form Child Protection Services Central Procurement and Supplies Unit Child Safety Services Capital Transfer Duty Department Directorate, Alternative Care Departmental Accounting System Department of Contracts
 Department for Local Government Direct Order Department of Customs Department of Social Security Energy Benefit Energy Benefit Unit Electronic Public Procurement System European Union Fixed Assets Register Financial Intelligence Analysis Unit Foundation for Medical Services Foundation for Social Welfare Services Foundation for Tomorrow’s Schools General Ledger Goods Received Note HC HCFD HM HO HR IAID IM IMU IPSAS IRD ISC IT LA LC LEP LES LESA LSE MAFA MBO MCAST MCH MCRB MDH MEAE MECP MEDE MESDC MEUSAC MEW MFCS MFEA MFH MFIN MFTP MFSA MG2I MGOZ MHAL Health Centre Health Care Funding Directorate Heritage Malta Head Office Human Resources Internal Audit and Investigations Department Infrastructure Malta Information Management Unit International Public Sector Accounting Standards Inland Revenue Department Infrastructure Services Contributions Information Technology Lands Authority Local Council Locally Engaged Personnel Local Enforcement System Local Enforcement System Agency Learning Support Educator Ministry for Agriculture, Fisheries and Animal Rights Malta Based Officer Malta College of Arts, Science & Technology Mount Carmel Hospital Minor Care Review Board Mater Dei Hospital Ministry for European Affairs and Equality Ministry for The Environment, Climate Change and Planning Ministry for Education and Employment Ministry for the Environment, Sustainable Development and Climate Change Malta‑European Union Steering and Action Committee Ministry for Energy and Water Ministry for the Family, Children’s Rights and Social Solidarity Ministry for Foreign and European Affairs Ministry for Health Ministry for Finance Ministry for Foreign Affairs and Trade Promotion Malta Financial Services Authority MCAST Gateway to Industry Ministry for Gozo Ministry for National Heritage, the Arts and Local Government 13 MHAS MHSE MIP MIS MITA MJCL MMA MOU MPF MPU MS MTA MTCP MTIP MUT NAO NGO OHSA OPM PA PCRB PD PHC PML PO POYC PPR PS PSMC PSP RfP Ministry for Home Affairs and National
 Security Ministry for Home Affairs, National Security and Law Enforcement Malta Industrial Parks Ltd Management Information System Malta Information Technology Agency Ministry for Justice, Culture and Local Government Malta Medicines Authority Memorandum of Understanding Malta Police Force Ministerial Procurement Unit Member State Malta Tourism Authority Ministry for Tourism and Consumer Protection Ministry for Transport, Infrastructure and Capital Projects Malta Union of Teachers National Audit Office Non‑Government Organization Occupational Health and Safety Authority Office of the Prime Minister Planning Authority Public Contracts Review Board Police Department Primary Health Care Projects Malta Limited Purchase Order Pharmacy of Your Choice Public Procurement Regulations Permanent Secretary Public Service Management Code Public Social Partnership Request for Proposals 14 SABS SAMB SAV SCSA SL SOP SSC SVPR TM TML TMS TOIL TR UĦM VAT VL VO VRD WAN WRA WSC WSM Social Assistance and Benefits System State Aid Monitoring Board Supervised Access Visits Social Care Standards Authority Sick Leave Standard Operating Procedure Social Security Contributions St Vincent de Paul Residence Transport Malta Trade Malta Limited Traffic Management System Time Off In Lieu Treasury Union Ħaddiema Magħqudin Value Added Tax Vacation Leave Voluntary Organisation Veterinary Regulation Directorate Wide Area Network Work Resources Allowance Water Services Corporation WasteServ Malta Ltd 15 16 O A N E H T N O N O I T C A P U - W O L L O F 9 1 0 2 T R O P E R L A U N N A 17 18 I I I R E T S N M E M R P E H T F O E C F F O I M P O 19 20 I I E R U T D N E P X E – ) ( 21 22 , , s t e k r a m l i a c n a n fi f o y t i r g e t n i , s r e m u
i a c n a n fi f o y t i r g e t n i , .
s e i t i v i t c a s e c v r e s l i i a c n a n fi l l a f o n o i s i v r e p u s e h t d n a , y t i l i b a t s l i a c n a n fi n o i t c a p u - w o l l o F , 4 9 9 1 n i d e h s i l b a t s e s a w ) A S F M ( – ) ( M P O i n a m s t I .
a t l a M n i i s e c v r e s l l i a c n a n fi .

R P P e h t h t i w e n i l n i , .
y r t s u d n i i s e c v r e s l i a c n a n fi , ’ , .
‑ , ) R P P ( .

 .

 .
i d e n r e c n o c e r e w s e i r a c fi fi i t n e d i o s l a 23 fi , , s e r u d e c o r p e s e h T .
s l o r t n o c , ) R P P ( .

 .

e c n a n r e v o g t n e m e r u c o r p i g n o g n O .
, s u h T f i , , d e fi .
24 Office of the Prime Minister fi .
✓ , / d n a , s e i l p p u s .

 .
, 0 0 0 5 € r e v o t n e m e r u c o r P .

 .
s n o i t i d n o c , ‑ d d a n a .

 .
d e t a i t i n i n e e b ✓ , R P P e h t .
Malta Financial Services Authority 25 , s t c a r t n o c l l a f o n o i t a d i l o s n o C .

s e r i p x e t c a r t n o c a e r o f e b i h c h w , , t e e h s d a e r p s .
( ) fi , fi 26 Office of the Prime Minister ‑ d d a e h T d e t n e m e p m l I .
y l r a e y — , .

 .

 .
l a w e n e r s e r i u q e r ✓ , .
fi ’ s y t i r o h t u a e h T i .

 .
.

s e n i l i e d u g l e v a r t s ’ fi .
.

s s e c o r p n o i t a t n e m u c o d l a c s fi e h t i g n d r a g e r n e k a t r e d n u .

 .
✓ ✓ ✓ ff e n e h w s e m i t s i y t i r o h t u a e h T .

s d n u f c i l b u p m o r f , , .
e s o p r u p s i h t r o f d e t a e r c y l l i a c fi c e p s i h c h w , s n o i t a n o d h c u s t a h t s l e e f O A N , i m u m n m a i o t t p e k e b y l l a e d i l d u o h s .

 .
fi .

n o i t a l s i g e l T A V h t i w e n i l Malta Financial Services Authority 27 s i h T .
s n o i t a i r a v i g n d u c n l i , fl e r s i t n e m e r i u q e r .
fi , fi , .
t n e m t r a p e D T A V e h t f o .

 % 5 n a h t e r o m y b .

e t t e z a G i g n o g n O .


 ✓ ✓ , .
e t t e z a G t n e m n r e v o G 28 Office of the Prime Minister 29 30 H T L A E H R O F Y R T S N M I I H F M 31 32 I I E R U T D N E P X E – T N E M P U Q E L A C D E M F O E C N A N E T N A M I I : I L A T P S O H I E D R E T A M H F M 33 34 , n o i t a c fi i r e v n a , r e v o e r o M .
i s e c o v n i f o g n i t t e v e h t d n a , s N R G e h t f o g n i l fi e h t , .
ff o o s l a l a t i p s o h e h t , i s e c v r e s y n a m , i s e c v r e s c i t s o n g a d i d n a , t n e i t a p t u o , e r a c y a d , y c n e g r e m e s a l l e w s a .
- ) H D M ( l a t i p s o H i e D r e t a M e r u t i d n e p x E – t n e m p u q e i l a c i d e m f o e c n a n e t n i a M : ) g n i r e e n g n E i l i a c d e m o B ( .
R P P ( fi , r e v e w o H .

R P P e h t f o s t n e m e r i u q e r .


s t n e m y a p g n i t c e ff e o t r o i r p i s e c o v n i f o n o i t a c fi i t r e c 35 fi , ) s N R G ( i s e t o N d e v e c e R s d o o G e h t f o g n i l fi n e e b s a h P O S e h T .
.

d e n r e c n o c ff a t s l l a o t d e t a c n u m m o c i i g n o g n O .

 , .

 .
n o i t c a f s i t a s s ’ .
/ s e i i l p p u s / s k r o w e h t ✓ ✓ ✓ .

 .
s n o i t a c fi , r e v o e r o M n o i t a c fi 36 Ministry for Health d e fi i t r e c d n a d e fi i r e v l y b a i r a v n i e b s r e c ffi o l e b i s n o p s e r e h t y b t c e r r o c .

 , y l l a e d I i g n o g n O .
.

l s e fi , s k c e h c i g n d u c n l i , s d r o c e r i g n c o v n i I .

i d e v e c e r n e e b y l l a u t c a .
/ d n a s d o o g l l a t a h t g n m r fi n o c i , 37 38 I I – : 39 40 e h t d e n e h t g n e r t s s a h H D M , .
s e s o p r u p g n i t e g d u b r o f i s g n d n fi .

 .
, ff o l a t i p s o h e h t , , t n e i t a p t u o , e r a c y a d , y c n e g r e m e s a l l e w s a , i s e c v r e s d e s i l i a c e p s .
R P P ( s n o i t a u g e R l i i e c v r e s n a m e h t g n e b ) H D M ( i l a t i p s o H i e D r e t a M h t i w , d e s a b ‑ l a t i p s o h i .

r e d v o r p e r u t i d n e p x E – : l a t i p s o H i e D r e t a M H F M n o i t c a p u - .
, s n o i t p e c x e w e f a h t i w , t a h t d e fi .
41 , .

 .
fi .

s r e g a n a M g n e b i e r a i s g n d n fi e h T .

s r e d n e t r o f s l l a c i g n h s i l b u p .
fi fi e h T .

 .
fi ) H D M ( fi c e p s i o t s e i r a t e r c e S .
✓ fi fi c e p s i l i a c n h c e t e c n O , .

d e u s s i s i r e d n e t w e n .


 42 Ministry for Health .
l e b a c i l p p a s a s e s r u o c p u ‑ ffi o d n a i l y g n d r o c c a d e fi i t o n / , s r e c ffi O t n e m e r u c o r P s e c i i l o p n e h W d e w o .
.

 fi i t o n a , s t c a r t n o C .
‑ , fi , i t n a e m e h t n I .

e r i p x e .
, d e t n e m e p m l i y l l u f s i ) S M F C ( ffi ffi o k s e d e c n O .
t n e m e g a n a m t c a r t n o c f o n o i t c n u f ✓ , i l y g n d r o c c a d e fi .
Mater Dei Hospital 43 fi fi n o c d n a t c a r t n o c .
.

0 2 0 2 n i d e l t t e s s a w e c o v n i i s i h T .

n o i t a c fi , .

9 1 0 2 t s u g u A .


 ff , , t c a r t n o c .

9 1 0 2 e n u J l e c a p k o o t e h t r e t f a ✓ ff e t n e m e r u c o r P t n e m e e r g a d e r i p x e .
.

t n e m t i m m o c l a u t c a e h t , , , l e b i s s o p .
i d e n a t b o e r a 44 Ministry for Health fi ) O D ( r e d r O t c e r i D e h T .

 .
fi , ✓ o t s i t i , .
l s n o i t a u g e r g n d n a t s i .

l s n o i t a u g e R t n e m e r u c o r P c i l b u P 45 46 I – E T A R O T C E R D E R A C H T L A E H Y R A M R P I ) T R O P E R O A N 8 1 0 2 ( S L A U R C C A D N A S R O T D E R C I 47 H F M 48 l a n r e t n i d n a t n e m e g a n a m l i a c n a n fi , ff a t s l l A .
- ) C H P ( , .

i e c v r e s h t l a e h d n a l i a c n a n fi e h T j .
t c e o r p ) S M F C ( .

a n a i r o F n l i e c ffi , r e v o e r o M .

t n e m t r a p e d .


 , d n e ‑ .
, d e fi fi fi .
.

e t a r u c c a n i e r e w .
l e g d e w o n k g n i t n u o c c a 49 ) t r o p e r O A N 8 1 0 2 ( s l a u r c c a d n a s r o t i d e r C – fi ff .
s l a o g t n e m e v o r p m i i e v e h c a o t .

 .

 ffi , t l u s e r a s A .
8 1 0 2 r e b m e c e D 1 3 t a s a d n a , s s e n e t e p m o c l , .
d e m r fi ff a t s f o k c a l ✓ ‑ l l e w e b o t e r a e g r a h c n i s r e c ffi O , fi ✓ ’ 50 Ministry for Health d e t n e m e p m l I d n a s t n u o c c A ( .
d e u s s i i e r e w ) e c n a n F d n a s t n u o c c A ( I r e g a n a M d n a ) , , e r o m r e h t r u F .

d e w o l l o f l y b a i r a v n i e b o t s i ff ffi u s .
fi , .

y e n o m .
y e n o m .

k r o w f o n o i t a c fi i t r e c e c n a t p e c c a e h t .

 , , , s l a u r c c a , / 3 .
o N l r a u c r i C h t i w e c n a d r o c c a .

 ✓ ✓ ✓ .
i e c o v n i f o e t a d e h t n o i t i s n a r t s ’ t n e m n r e v o g e h t f o w e v n i I e h t , ’ .
, .

l e b i s s o p .
l e b i s s o p .

 ‘ – 3 0 0 2 / 3 o N l r a u c r i C r o f s e r u d e c o r P : g n i t n u o c c A l a u r c c A , s t n e m y a p e r P f o t n e m e g a n a M e h t , ’ s t n e m t i m m o C l a t i p a C d n a s l a u r c c A .
, , y l l a n fi , d n a l e b a c i l p p a .
r e s u d n e e v i t c e p s e r e h t y b d e fi .

d e r e v i l e d e r a i s e c v r e s d n a s d o o g Primary Health Care Directorate 51 fi , r e t r a u q h c a e f o d n e e h t t A .
, .

 , s i s a b y l r e t r a u q a n O .

S M F C e h t h t i w d e l i c n o c e r i g n o g n O .
, g n i t r o p e r f o e m i t e h t t A .

s t e e h s .
s t e e h s .

s t e e h s l e c x e m o r f d e t c a r t x e ✓ ✓ ✓ ✓ ✓ o t s i n o i t c e s e c n a n fi e h t , , r e n n a m l y e m i t a n i d e d r a w r o f e r a .
’ fl e r .

 , n o i t i d d a n I i g n w o h s , d e t s i l y l l .
e t a d d n a , t n u o m a i a u d v d n i i e b o t e r a , .

 ‘ – 1 0 0 2 / 0 1 .
o N l r a u c r i C r o f s e r u d e c o r P : g n i t n u o c c A l a u r c c A , ’ .
t s i l ’ fi n o c y t r a p - fi .
e t a r o t c e r i D C H P e h t 52 Ministry for Health fi , d e fi i t n e d i e r a i s e c n a p e r c s i d n e h W .

 .
S M F C e h t n i d e g g a fl g n e b e r a i s t n u o m a d e t s e t n o C .

 .

 , S M F C e h t h g u o r h T .
( ) — e b a y a p s t n u o c c A ‑ .
, ) d o i r e p y r o t i s n a r t e h t g n i r u d ( .

s t e e h s l e c x e ✓ ✓ ✓ ✓ ✓ .
; .

 , n m u o c l e t a r a p e s a n i n o i t a t s e t n o c .
, , , e m i t .

 .
Primary Health Care Directorate 53 fi .

 .
✓ ✓ , , d e fi i t r e c l y u d .
54 Ministry for Health .
, s e t a m i t s E l i a c n a n F e h t i 55 56 I – ) T R O P E R O A N 8 1 0 2 ( E U N E V E R H F M 57 58 a n o k r a b m e o t d n e t n i C H P e h t , .
.

 , m e t s y s ) R P E ( d r o c e R t n e i t a P .
/ ) H C M ( fi .

s t n e i t a p i n g e r o f f o .


 , l a t i p s o H i e D r e t a M d n a , l a t i p s o H l a r e n e G o z o G g n i r u d d n a , .

l a t i p s o h n i y a t s r i e h t .


 ‑ n i ‑ s t fi .
s n o i t a u g e r l ) U E ( , ) s C H ( .
, ) s S M ( .
, , e m e h c s e h t i e c v r e s o t d e p p u q e i .
a t a d ’ , , H D M t a n o i t c e S e t a g e r g g a n a , t c e ff e s i h t o T .

 .

0 2 0 2 d n e o t p u d e m a c l i e b o t e u d , s a w 0 0 0 0 2 € y e t a m x o r p p a l i f o t n u o m a .
s p e t s t o o f ’ 59 ) t r o p e r O A N 8 1 0 2 ( e u n e v e R – - w o l l o F s a 5 0 0 2 n i p u t e s s a w ) D F C H ( fi .
, i g n d n a t s h t i w t o n , ) a t s o M d n a , a n a i r o F l , l a o a P ( / .
, e v i t i a t i n i s i h t m o r f .
, ffi o n A .
) R P E ( / s m a c l i r o f d e r i u q e r ✓ ✓ ✓ ) s C H ( .
60 Ministry for Health e b o t s i l i a c ffi o n a , .
, p e t s t s r fi a s A , e r a c h t l a e H y r a m i r P , .
s r o t c a r t n o c e h t d n a .

e m m a r g o r p g n n a r t ‑ ‑ b u s s ’ r e t t a l e h t y b i d e d v o r p g n e b i ff a t s e h t t a h t e r u s n e o t , .
fi , n o i t a c fi i r a c y r a n m l i i l e r p a s A , .
fi , , i a t e d s n a t b o H C M y r t n u o c s ’ .
.

 fi i t r e c d i l a v o n f i n e v e , t n e i t a p e h t o t d e d n a h d n a d e u s s i .

i d e d v o r p s i .

e c n a i l p m o c d e t n e m e p m l I r e c ffi ‑ .
s y a d i l o h c i l b u p / s d n e k e e w g n i r u d r o s r u o h e c ffi ffi o g n i l l i b e h t , r e v o e r o M r o f s t s e u q e R .

 .

 fi i r e v t i n U .
fi i t r e C o h w r e n o i s n e p i n g e r o f a : fi , s e s a c e s e h t n I .

 .
i d e d v o r p e r a c e h t r o f e c o v n i i .

e u d s d n u f e h t ✓ ✓ ✓ ✓ , , s t n e i t a p ‑ .
l i y g n d r o c c a d e s a h c d n a t s i l ’ s r o t b e d t r o ff , , .
ffi .
t n e m n r e v o g e h t Refunds from the European Union Health Scheme 61 fi fi , s e s a c h c u s n I .
ffi o g n i l l i b .
” t s r i F t n e m t a e r T “ , y a t s l a t i p s o h s ’ , .
s l i a t e d ’ .

 .
✓ , ’ s r o t b e D E U S S I L O R T N O C e r a y e h t , l e b i s s o p r e v e n e h w , .
s e s i m e r p e h t e v a e l o t d e w o l l a 62 Ministry for Health fi .
l e b i s s o p s a y l r a e s a t c e ff ffi o t a h t d e m r o f n i s a w O A N e h t , , e u d s a w 0 0 0 0 2 € , n o i t a c i l b u p s i h t f o e t a d e h t o t p u , t c e ff e s i h t o T .
8 1 0 2 o t 6 1 0 2 .

e .

i , s r a e y e e r h t i s u o v e r p e h t g n i r u d .

 .
, n o i t u t i t s n i s ’ r o t i d e r c e h t h g u o h t l A i .

r a e y s u o v e r p e h t o t d e r a p m o c n e h w , % 8 .
ff e e h t , , ff e e r o m .

i g n g a r u o c n e e r e w .
Refunds from the European Union Health Scheme 63 64 D N A T N E M T S E V N I , Y M O N O C E E H T R O F Y R T S N M I I ) I E M w o n ( B I E M ) ( I S E S S E N S U B L L A M S 65 66 Y R O T N E V N I ‑ D T L S K R A P L A R T S U D N I I A T L A M ) a t l a M S D N I I w o n ( ) I E M w o n ( B I E M 67 68 e h t k o o t d t L a t l a M s i d n I , .
t i d u a e h t n i d e fi .

 , e r o m r e h t r u F .
ffi e i .

s t c a r t n o c n i d n a , 1 0 0 2 r e b m e v o N n i ) 6 8 3 .

p a C ( .
‑ , .

o z o G d n a a t l a M n a h t e r o m h t i w , .
69 n o i t c a p u - ) P M ( d t L I s k r a P l a i r t s u d n I a t l a M ) d t L a t l a M s i d n I w o n ( y r o t n e v n I - d t L s k r a P l a i r t s u d n I a t l a M ) I E M w o n ( fi ✓ , .
, 1 1 9 6 2 2 2 1 , € .
l a v o r p p a ’ , a t l a M t r o p s n a r T h t i w d e n g i s e b ✓ ✓ .

l y e v i t c e p s e r , , d n e n o i t a m r o f n i e h t m o r F .
s e s o p r u p h s i l b a t s e t o n l d u o c O A N , .
.

y c n a p u c c o n e h w n e v e , t n a n e t n i e g n a h c a s i e r e h t .

 70 Ministry for the Economy, Investment and Small Businesses n i l d e t a p m e t n o c s i n o i s n e t x e n a f I .
, .

 , s e r i p x e t c a r t n o c a n e h W .
, fi , t c a r t n o c l i a n g i r o e h t o t d e m r fi n o c s i t n a n e t e h t t a h t i d e d v o r p , s n o i t i d n o c e m a s .
.

 , t n e m p o e v e d l r o f s e m a r f e m i t d n a ✓ .
h t i w d e i l p m o c e r a , t c a r t n o c t a h t m r fi n o c o t g n i r o t i n o m e v i t c e ff .

 fi .

t c a r t n o c .
t c a r t n o c .

 Malta Industrial Parks Ltd 71 .

d e n r e c n o c ff .
fi .

 .
, fi n o c l l i w s i h T .

 .
72 Ministry for the Economy, Investment and Small Businesses fi fi .
✓ .

 fi .
fi d e t i d u a e h T .
d e n g i s e r a 9 1 0 2 r o f s t n e m e t a t s e h t Malta Industrial Parks Ltd 73 74 ) D E F M w o n ( E D E M ) n o i t a c u d E r o f i y r t s i n M w o n ( 75 76 ’ S L O O H C S S W O R R O M O T R O F N O T A D N U O F I ) D E F M w o n ( E D E M I E R U T D N E P X E L A T P A C ‑ I 77 78 d e t p o d a d n a p u n w a r d e v a h S T F , , , s e r u d e c o r P f o l a u n a M A .
R P P e h t o t e c n e r e h d a e h T .

 .

 , s t e s s a s t i l l a i g n d u c n l i , .
, ’ , r e v e w o H .
.

 , e r o m r e h t r u F .
ffi , , .

9 1 0 2 y r a u r b e F n i d e t a r u g u a n i .
79 n o i t c a p u - w o l l o F y b 1 0 0 2 y a M n i p u t e s s a w ) S T F ( s l o o h c S ’ .

 – s l o o h c S s ’ w o r r o m o T r o f n o i t a d n u o F ) D E F M w o n ( E D E M P O S e h T .
fi fi , ✓ .
, .

 , s r e c ffi o l l a y b d e v o r p p a , i d e t u n m g n e b i e r a s g n i t e e m .
g n i t e e m j t c e o r p h c a e g n w o i l l o f d e fi l d e t n e m e p m l I n w a r d n e e b s a h ) P O S ( ‑ d v o C i , .
, e t i s ‑ n o r e c ffi O n o s i a L e h t i , l s s e e h t e n o N .

 .
✓ .

 , s u h t ; d e d u c n o c l s a w .
, , 5 6 3 6 4 € o t g n i t n u o m a , g n i r o o fl t f o s s t n e m y a p l a t o t f o % 3 4 g n i t n e s e r p e r .

 .
, .

 - 80 Ministry for Education and Employment l l a o t l d e t a u c r i c n e e b s a h P O M e h T .
, ) P O M ( s e r u d e c o r P f o l a u n a M A s a h , .

 fi .
- d n a h l a i c ffi , ✓ .
l d e t e p m o c n e e b s a h , E D E M n e h t , , , fi i t r e c l y n o e r a ) s Q O B ( s n o i t a c fi i t r e c l l i a g n d u c n l i , e t a c fi i t r e c t n e m y a p l a n fi .
.

s Q O B .

 , .

 , s u h T s i t s i l y r o t n e v n i e h T .
s s e c o r p r e v o d n a h , , ’ .
.

D E F M h t i w s t s e r s l a s o p s i d d n a , s ff o ‑ e t i r w , .
, s e i t i l i b i s n o p s e r , s n o i t a g i l b o , .

 .
✓ fi e n e b i l d n a , s n o i t a g i l b o t s l i h w , d e w o l l o f , .
s e t u p s i d l a i t n e t o p g n c u d e r i Foundation for Tomorrow’s Schools 81 fi ff a t S f o e g a t r o h S d e t n e m e p m l I e v fi , .
‑ 3 e h t i d e t a c n u m m o c d n a d e s i l a n fi S T F ‑ y t i c a p a c e h T .

 .
, s t c e t i h c r a l a n o i t i d d a , .
l i y g n d r o c c a ✓ , e d u t i n g a m t c a r t t a d n a r e v o n r u t ff a t s s s e r d d a o t e h t l e b a n e l l i w s i h T .

 .

 .
e v i t c e ff e ‑ t s o c e r o m e b o t y e k l i l 82 Ministry for Education and Employment ✓ .
e v o b a d e n i l t u o s a , .

d e w o l l o f e r a t n e m e r u c o r p .


 .
.

 , n o i t i d d a n I .

s k r o w l a n o i t i d d a f o .
R P P e h t h t i w e n i l n i d n a d e fi ff fi ✓ fi .
.

r a e y e h t .
r a e y e h t .

 , d e r i u q e r f i , .
, , , s l a i r e t a m j .

 .
.

d e w o l l o f .
d e w o l l o f .

 .

e v o b a d e n i l t u o s a , .

e c n a v d a n i y l l a u n n a .


 fi e n e b e v a h d u o c S T F l , .

 .

 ✓ .
, fi .
Foundation for Tomorrow’s Schools 83 fi .
‑ b u s e h t r o / d n a s r o t c a r t n o c r o / / .
.

 ff e i g n d n a h ( .

s k r o w e h t l l a f o ) r e v o .


n o i t a t n e m e p m l i r o f e c ffi .

i m u m e r p ✓ ✓ .

 .
, d e r u o n o h g n e b i n o i t a d n u o F e h t , e c n e H .
, s k s i r y r a s s e c e n n u o t d e s o p x e .
, , s u h T .

r e t t a l e h t y b d e m a c l i e b .


 .

 .
84 Ministry for Education and Employment fi .
, s P O S , .

 .
ff .
s e m i t l l a i g n m r o f r e p ‑ .

e c a p n l i t u p n e e b e v a h , s r o t c a r t n o c .

d e n r e c n o c l l a o t d e t a u c r i c l ✓ ✓ ✓ fi u f l t n e n i t r e p h t i w e n i l n i , e c n e H .
, , t c a r t n o c e h t f o e s a c n i e c ffi u s s y a w a l t o n o d .
Foundation for Tomorrow’s Schools 85 fi .
fl p o t e h t n o t l i u b l l a H .
l a c i t c a r p e r o m g n e b o s l a i e l i h w 86 Ministry for Education and Employment i g n y r r a c s r e c ffi , e m i t r e v o e h t t u o .

l s i s a b y h t n o m a n o n o i t c e s e c n a n fi e h t ‑ e r p g n e b i s i e m i t r e v O .
C M S P e h t h t i w e n i l n i d e v o r p p a ‑ , d e v o r p p a e m i t r e v o l a u t c a i g n m r fi n o c s t e e h s e m T i .
’ s D E F M d e t p o d a s a h S T F ✓ , e r o m r e h t r u F .
, ff , i y r t s i n m e h t n h t i i w s r e c ffi o .
t r o p p u S & y g e t a r t S ( fi .
n o i t a t n e m u c o d l a c s fi , n o i t a t n e m u c o d l a c s fi .

s i s a b y l r e t r a u q .


t l u a f e d n i d n u o f e r a s r e i l p p u s o n ✓ s a n r u t e r l i n a r o , , .
d e fi i t c e r s i r e t t a m e h t l i t n u Foundation for Tomorrow’s Schools 87 88 I E R U T D N E P X E D N A E U N E V E R – N O T A C U D E R O F E T U T T S N I I I 89 ) D E F M w o n ( E D E M 90 .

O A N e h t e m o c n I .


 , , ) O E C ( r e c ffi O e h T . )
E D E M ( ‑ n o n d n a d e t i d e r c c a l e v e l ‑ - w o l l o F t I .

 – n o i t a c u d E r o f e t u t i t s n I ) D E F M w o n ( .
, s e g e l l o c , , s e s r u o c n o i t a t n e m u c o d l a c s fi , .
l a t r o p s t i n o Q A F n a s a l l e w s a , .
, i p h s r e d a e l f o s l e v e l l l a t a i t n e r e ff d h g u o r h t d e d v o r p e r a d n a i , i l e b x e fl e r a s e m m a r g o r p s t I .

s e m m a r g o r p .


i g n n r a e l d e d n e b d n a l , e n i l n o , s e r u t c e l e c a f ‑ o t ‑ e c a f s a h c u s , , .
, s n o i t a g i l b o l i a c s fi , fi i r e v i t n e c ffi , e r o m r e h t r u F .

s t n e m y a p r e v o n i d e t l u s e r h c h w i .
91 fi .
d a o r b a r o y l l a c o l s e c n e r e f n o c / s e s r u o c / s r a n m e s i d e t n e m e p m l I .

s e r u d e c o r p l e v a r t n o ff .

y c i l o p i g n d n u f e h t f o e g r a h c n i r e c ffi o e v i t a r t s i n m d a i d e t n e m e p m l I .
‑ e c v r e s d n a s r e i i i l p p u S .
i e c o v n i x a t d n a i s t p e c e r l a c s fi , ✓ ✓ ✓ ✓ , , ffi o e l i h w s r e c ffi o r o f s t n e m e l t i t n e .
y t u d l i a c ffi , y l l a e d I .

 .

 .
t p e c n o c t a h t e r u s n e o t e r a s r e c ffi o g n i t n u o c c A l a c s fi .
92 Ministry for Education and Employment fi fi n o c i s t p e c e r e v i t c e p s e r h t i w .
, 2 1 0 2 / .

 ‑ .
‑ , .

y l l a u n n a .
y l l a u n n a .

r a e y e h t t u o h g u o r h t ✓ ✓ ✓ fi n o c i , t p e c e r f o e p y t .
R P P h t i w Institute for Education 93 94 – Y G O L O N H C E T D N A E C N E C S I , ) D E F M w o n ( E D E M 95 96 .
. )

U R I ( , , r e v o e r o M .
, , ‑ t r a p d n a e m i t ‑ l l u f h t o b s r e ff o e g e l l o c e h T .
’ r e t s a m o t s e t a c fi i t r e c m o r f .
T U M ( .

 .
, .

 , ) A R W ( e c n a w o l l A .
k r o w r i e h t o t d e t a e r l 97 n o i t c a p u - w o l l o F d e h s i l b a t s e s a w ) T S A C M ( y g o o n h c e T d n a e c n e c S l i , – l y g o o n h c e T d n a e c n e i c S , s t r A f o e g e l l o C a t l a M ) D E F M w o n ( fi .
U R I ( .

 , t n e m e e r g a e v i t c e l l o c w e n a e s i l a n fi d n a n o p u e e r g a .
3 2 0 2 y r a u n a J m o r f e v i t c e ff fi e v i t c e p s e r .
2 2 0 2 r e b m e c e D f o ✓ ✓ ✓ i h c h w , , s e i t r a p t o n l d u o h s , i g n k a e p s y l l a r e n e g , .
, 98 Ministry for Education and Employment .

 .
, y t i l i b a v i e h t , , .
, , r e v o e r o M .
fi n o c d n a , d e t c e e s l n e e b s a h r e c ffi , C A R W e h t h g u o r h t i t n e m t n o p p a r o f .
, i s g n d n fi , d e d u c n o c l s i e s i c r e x e s i h t n e h W .
, s k s i r t n a v e e r l e h t , y t i l i b a v i e h t , .

e t i s b e w t e n a r t n i T S A C M .

 .
s e e y o p m e l d e t n e m e p m l I ) A B C ( l s i s y a n A t fi , .
fi ) P O S ( e h t i g n d r a g e r h c a o r p p a d e s a b ‑ e p m a s l a n o s n o i t a c fi i r e v . )
A R W ( e c n a w o l l A e c r u o s e R k r o W ✓ .

s d n u f c i l b u p Malta College of Arts, Science and Technology 99 .
fi fl e r .
t n e m e e r g a e v i t c e l l o c ✓ , e c n a w o l l a s i h t f o t n e m y a p e h t f I , , d e fi ff .

y c n e r a p s n a r t f o 100 Ministry for Education and Employment .
l e b a y a p s t n u o m a g n d u c n l i i , e c n a w o l l a s t n u o m a , y t i l i b g i i l e , s e t a d e v i t c e ff e .
y c i l o p e v i t c e p s e r e h t h t i w e n i l n i , s e s o p r u p t i d u a r o f , .
fi ) A B C ( l s i s y a n A t fi ✓ i g n y f i r e v t a h t l s e g d e w o n k c a O A N .
d e u s s i n e e b , , l y g o o d o h t e m , , s k s i r t n a v e e r l e h t , .

t i d u a e h t r o f d e r i u q e r e z i s .


 , , r e v o e r o M .
% , r e v o e r o M .

 fi n o c d n a , d e t c e e s l n e e b s a h r e c ffi , C A R W e h t h g u o r h t t n e m t n o p p a i .
, , i d e d v o r p s i n o i t a c fi i t s u j a f I .
r a e y r a d n e a c l e m a s e h t n h t i i w ‑ y b ‑ .

 .

 .

t n u o c c a A R W e h t m o r f n w a r d h t i w .
✓ ✓ , r e v e w o H .

 .
, d e s a h c r u p e h t s a h c u s , y r o g e t a c e m a s e h t r e d n u .
fi / .

 .
d e t p o d a s i Malta College of Arts, Science and Technology 101 fi fi , , .
fl e r o t d e t a d p u n e e b s a h y c i l o p e h T .

 .

 , e v a e l y t i n r e t a m , .
e m i t l a e r n i l i y e t a d e m m i d e t c e ff , n o i t o m o r p r o n o i s s e r g o r p , t n e m y o p m e l f o e t a d e v i t c e ff e .

s r u o h n i e g n a h c r o d e t n e m e p m l I .

e r u d e c o r p t n e r r u c e h t t c e fl .
’ .

0 2 0 2 r o f t n e m e l t i t n e A R W .

 .
s s e c o r p l l o r y a p ✓ ✓ ✓ , .
.

d e r u s n e l y b a i r a v n i e b o t 102 Ministry for Education and Employment .

 , ‑ e h t ‑ n O i i d e t n e m e p m l I .

t e n a r t n i T S A C M e h t n o ff .
ffi .

n o i t a r a p e r p a t a d r o f .

r e c ffi ffi O l l o r y a P e h t n i s e i t u d .
fi fl , .
l e b a t e m i t ’ , ff a y t i l i i b x e fl .
t n e m e e r g a d a s i e h t Malta College of Arts, Science and Technology 103 ‑ .
.

 , s r u o h e r o c r o f d e i l p p a e b l l i w t a h t .
fi ’ .
‘ A .
’ ‑ y a d s t i o t s n o i t a g i l b o s t i s l fi u f l T S A C M t a h t ✓ .

s e r u t c e l d e s s i m y n a g n d v o r p y b i i .
l s r u o h d e c a p e r d n a d e s s i m n e e w t e b , , T S A C M t a d e y o p m e l ff ‑ l l u f , s e c n a t s n i h c u s n i t a h t .
r o t a n d r o ‑ o c 104 Ministry for Education and Employment .

k n a b e h t o t n o i t a m r o f n i .


t e n a r t n i T S A C M e h t n o ff fi e n e b ‑ t s o c A .
d e s i l a n fi , l i e p c n i r p e y e ‑ fi .
t e n a r t n i T S A C M e h t n o ff .

 .
p u t e s n e e b s a h t i n U l l o r y a P A .

e c ffi O R H d n a e c n a n F e h t i .

 .
✓ ✓ fi ff d i .
.

i d a p s t n u o m a s t n e m y a p e t a r u c c a n I Malta College of Arts, Science and Technology 105 d e t n e m e p m l I .
d e fi fi i t n e d i T S A C M , t u o d e i r r a c e s i c r e x e n a m o r F , fi i t s u J r o d e t p e c c A e s i w r e h t o ✓ e b o t s i t r o ff e y r e v e , e r o m r e h t r u F , .
, ’ .

s t n e m y a p r e v o l a g e l f o s i s a b e h t n o , s t n e m a t s n l i y b k c a b i d a p g n e b i e r a .
.

e r u d e c o r P .
e r u d e c o r P .

 .

ff , s e s a c 7 i i g n n a m e r e h t r o f e l i h w .
e c n a i l p m o c ✓ e h t h t i w e n i l n i , y c i l o p l a n r e t n i n A , ffi o e h t y b d e s r o d n e l y u d d n a n i , ffi e n a h s i l b a t s e o t r e d r o s a l l e w s a , ff e e s i c r e x e o t .
106 Ministry for Education and Employment fi .

m k r e p .
m k r e p .

2 3 0 € : .

 .
ff a t s l l a o t l e b a l i a v a s i ✓ n e h w t n e m e s r u b m e r i f o e t a r t n e r e ff D i s e i t u d l a i c ffi , ffi o i g n y a p f o t a h t h t i w , t n e m n r e v o G y b d e h s i l b a t s e .

t c e ff e i e t a d e m m i .


e c n a i l p m o c Malta College of Arts, Science and Technology 107 108 I E G N A R G N T O O H S L A N O T A N A T L A M I ) D E F M w o n ( E D E M I E R U T D N E P X E L A T P A C – I ) ( 109 110 n e k a t s a h a t l a M t r o p S , - w o l l o F j t c e o r P .
, e r u d e c o r p l l u f e h t g n i l i a t e d , p u n w a r d n e e b e v a h s P O S t n e m e g a n a M .
i i i w e ġ ġ S f o s t i m i l , j a d n a K ’ fi i t r e c s i e g n a r e h t d n a , .

 , , a t l a M t r o p S .
, , fi e h t d n a , .
, t n e m e r u c o r p o t g n i t a e r l d e fi .
fi l s e r u d e c o r p g n d u c n l i i , R P P e h t f o s n o i s i v o r p e h t g n i t c e fl e r , s P O S p u n w a r d s a h .

l i g n n n a p t n e m e r u c o r p r o f r e d n u , .
, , 0 2 0 2 n I .

 ‑ g n i t t e s e h t d e l i a t n e i h c h w j , t c e o r p e h t f o e s a h p d n o c e s e h t .
, .

 .

t c e o r p j .
t c e o r p j .

 .
s t n e m y a p e v i t c e p s e r e h t g n i t c e ff e o t r o i r p n o i t a c fi i t r e c f o y c a u q e d a e h t 111 e r u t i d n e p x e l a t i p a C – e g n a R g n i t o o h S l a n o i t a N a t l a M ) D E F M w o n ( E D E M ) ( fi ✓ d e r e t n u o c n e O A N e h t , ff .
l s e fi e s e h t n i l d e fi g n e b s i i j t c e o r p a o t g n i t a e r l d e fi fi y p o c d r a h A l .
s k r o w a s a ; , e c n e u q e s n o c , s d r o c e r r o f s t s e u q e r i c fi c e p s s u o i r a v y b d e t t i m b u s s r e ff o e h t s a h c u s , s t r o p e r n o i t a u a v e l , s r o t c a r t n o c e h t l a n o i s i v o r p , s r e d r o e v i t a r t s i n m d a i s a l l e w s a , s e t a c fi i t r e c e c n a t p e c c a O A N e h t h g u o h t l A .
, n o i t a m r o f n i d e r i u q e r e h t f o .
, , , s r e d d b i h c t a b t s a l e h t e l i h w , — — .
.

 112 Ministry for Education and Employment fi .
, e s i c r e x e s i h t f o d e t n e m e p m l I n i ) P O S ( .
fi o t g n i t a e r e r u d e c o r p w e n e h t t c e fl .

n o i t a t n e m u c o d f o .

 .
d e n r e c n o c ff ffi .

s e i t r a p d r i h t m o r f s a w e t a d p u s i h T .

 .
.

 ff e g n e b i e r a s t n e m y a p o N .

 .
s e i t u d d e t a e r ‑ ✓ ✓ ✓ ✓ .
, t c e o r p j , s r e g a n a m e t i s , s t n a t l u s n o c y b l d e h e h t y b d e g a g n e .

c t e , s t c e t i h c r a s u h t , d e s i l a r t n e c e b o t s i , y c n e g a .
ffi .
d n a h e r o f e b Malta National Shooting Range 113 fi .
/ ) D P S ( .
s e r u t a n g i s r i e h t r o f ) C o D ( .

ff a t s d e n r e c n o c l l a o t d e t n e m e p m l I ’ s a t l a M t r o p S .

 , r e v o e r o M .
.

e n o d i g n e b s k r o w r o t i n o m .


d e t n e m u c o d g n e b i d e t n e m e p m l I ‑ t s o p r o t i n o m o t r e c ffi fi .
l e fi y p o c d r a h s ’ .

 .
fi ✓ ✓ .
P O S d e t a d p u e h t n i d e t c e fl , , , s k r o w f o .
( ) r o t c a r t n o c s u h t , i d e fi .
ff e o t t o n s i a t l a M t r o p S , s d n o b i .

r e d v o r p e c v r e s i e h t o t t n e m y a p 114 Ministry for Education and Employment .
fi , s n o i t a c fi d o m i , fi .
.

ff .

r a e y i g n w o l l o f .

P O S t n e n i t r e p e h t n i d e t n e m u c o d .
fi , n o i t i d d a n I .
✓ ✓ , s n o i t a c fi d o m i r o f s l a v o r p p a y r a s s e c e n d n a , , , t c a r t n o c .
, e r o m r e h t r u F , ffi o i g n o g n O i g n d u c n l i , ffi .
s k r o w / , n o i t a t n e m u c o d t c a r t n o c ‑ t s o p e h t l l a d n a d e n g i s s i n e e b e v a h , .

c t e s n a p l e t i s , s k r o w f o e m m a r g o r p e h t s a .

 , i s r e d v o r p i e c v r e s d e c r u o s t u o .
s t c a r t n o c e v i t c e p s e r h t i w e n i l n i , fl .

 .
.

s e r u d e c o r p e v o b a e l i p m o c o t e r a , .

 fi l l y u d d n a a t l a M t r o p S y b .

e c n e r e f e r e r u t u f Malta National Shooting Range 115 .
, fi .

t u o d e i r r a c s a w s n o i t a c fi d o m d n a i s n o i t a i r a v .
fi n o c a t l a M t r o p S , a t l a M t r o p S y b d e fi i t n e d i e s o h t d n a O A N e h t y b d e fi i t n e d i .
, fi i t s u j y l l u f s i , y r a s s e c e n f i .
✓ ✓ , t c e o r p j s t n e m y a p y n a y f i t n e d i , , s n o i t a c fi d o m i .
, r e v e w o H .
116 Ministry for Education and Employment ’ s t c e o r p j e h T .

 .
fi fi i t o N t n a v e e r l e h t h t i w e n i l n i , d e t n e m u c o d d n a d e u s s i g n e b i .

 , e c n e r e f e r e r u t u f .
s d r o c e r f o n o i t e p m o c l r o f d e fi fi ’ ) r e d a e l j t c e o r p ( r e c ffi .
✓ n i l d e t a u p i t s s a , y r a s s e c e n f i , i i s r e d v o r p e c v r e s n o s e i t l a n e p .
, s k r o w t r a t s o t n o i t a c fi i t o n e n i l e h t n i f o , s e t a c fi .
fl Malta National Shooting Range 117 118 ) D S E M w o n ( W E M l ) , y g r e n E r o f i y r t s i n M w o n ( 119 120 I E R U T D N E P X E ‑ Y C N E G A R E T A W D N A Y G R E N E ) D S E M w o n ( W E M 121 122 l e v a r t g n i l d n a h s r e c ffi o e h t , ( ‘ n o i t c a p u - – 6 1 0 2 / – y c n e g A r e t a W d n a y g r e n E ) D S E M w o n ( W E M d n a , t c e b u s j e h t n o i g n n a r t i i c fi .
, 4 1 0 2 n i p u t e S .

’ 6 1 0 2 , r e d r O ) t n e m d n e m A ( ) y c n e g A e h t n i s e c i i l o p l a n o i t a n s ’ , y t i l i i b a n a t s u s , y t i r u c e s g n i r u s n e t a d e m a i , s r o t c e s r e t a w d n a y g r e n e .
ff a l y e m a n , ’ s y c n e g A e h t , 9 1 0 2 g n i r u D , .

s a G d n a , y g r e n E , r e t a W .


i n o n U n a e p o r u E e h t y b d e c n a n fi ffi O t i d u A l a n o i t a N e h T . )
R P P ( ) O A N ( .
fi , , s e s n e p x e l e v a r t o t t c e p s e r h t i w .
123 fi ffi o e h t , fi .
, s r e c ffi .

e c n a w o l l a m e d i s a l l e w s a , s r e c ffi ‑ e n fi e m o s .
s t n e m u c o d l e v a r t 124 Ministry for Energy and Water Management 125 126 I I E R U T D N E P X E – N O T A R O P R O C S E C V R E S R E T A W I ) D S E M w o n ( W E M 127 128 e r e w s e r u d e c o r p l a n r e t n i , .

 .
.

 .

 , 4 0 0 2 n I .
, 9 1 0 2 r e b m e c e D t a s A .

 .
l l o r y a p s t i n o s e e y o p m e l 2 6 1 , - ) C S W ( – n o i t a r o p r o C s e c i v r e S r e t a W ) D S E M w o n ( W E M e h t r o f n o i t a c fi , s d a e h o w t m o r f , ) R P P ( ‑ r a c a , e r o m r e h t r u F .
fi i r e v t n e c ffi .

 , C S W y b .

9 1 0 2 g n i r u d .

s e c n a w o l l a f o t n e m y a p ) O A N ( e c ffi O t i d u A l a n o i t a N e h T .
ff .
129 fi .
n o i t a m r o f n i ✓ , s r e i l p p u s o t e h t t h g u o r b n e h W .
d e t o n e r e w , n o i t n e t t a ’ , s l i a t e d .

 , r e v e w o H a t a l y n o s a w t I .
, … “ s e t a r l e b a c i l p p a e h t d n a l i e c h e v .
” … ; d e t s e u q e r t o n s a w e s a b a t a d s i h t , e s o c l o t n o i t i s o p a n i t o n s a w O A N , 130 Ministry for Energy and Water Management .
e v a e l t n e m e r i t e r ‑ fi , .
i i s l a c ffi o r e h g h t n e r e ff , d e w o l l o f e r a e v a e l t n e m e r i t e r ‑ ‑ .
, s u h T .

 ✓ ✓ .
fi .
t n e m y a p o t s i t n e m e g a n a m e h t , , e v a e l t n e m e r i t e r ‑ e r p f o , t n e m e e r g a e v i t c e l l o c ’ s n o i t a r o p r o C .
d e w o l l o f l y u d e r a Water Services Corporation 131 fi .
.

o t d e r e h d a d e t n e m e p m l I .

S P P ‑ .
i s e c n e g x e i ’ ✓ ✓ ✓ , e r u s a e m y r a r o p m e t a s a , , fl e r y u d l , d e d n e t x e e b o t e r a s t n e m e e r g A .
n o p u d e e r g a l r o f d e fi , ff e ‑ .

e c n e r e f e r e r u t u f E U S S I L O R T N O C .
.

e r u t i d n e p x e e m i t r e v o o t g n i t a e r l ) s r u o h i g n k r o w g n i t f i h s , l e p m a x e r o f ( .
d e r e d i s n o c e b o t o s l a e r a 132 Ministry for Energy and Water Management fi fi i r e v d n a s t e e h s e m i t .
e c ffi o e c n a n fi , fi i r e v e r a s e c n a w o l l a i .
r e c ffi fi .

 ✓ ✓ ✓ r e v o l o r t n o c e c n a h n e o t , e r o m r e h t r u F m o r f s e c n e g r e v d i , .
d e s i r o h t u a l y u d d n a e b o t e r a s r e c ffi .

 fi i r e v t n e i c ffi u s n I s e c n a w o l l a f o t n e m y a p .
ffi O l l o r y a P e h T n i d e n o i t n e m y l l i a c fi , t n e m e g a g n e f o t c a r t n o c e h t r o , .
fi i r e v , e r o m r e h t r u F .

d e t n e m u c o d g n i s r o d n e o t r o i r p ; .

 , ffi o .
, ’ s r e c ffi o .
l d e h n o i t a m r o f n i e h t Water Services Corporation 133 fi ff , s e t a r .
‑ o c .

 .

 fi .
’ i s e c v r e s d e t c a r t n o c r e h t o ‘ e h T .
✓ ✓ ✓ - , s e i t r a p g n i t c a r t n o c , s e t a r r o / , t n e m y a p f o d o h t e m .
e c n e r e f e r e r u t u f l r o f d e fi fi 134 Ministry for Energy and Water Management e r o m o t d e fi i s s a c ‑ .
fi ’ s n o i t a r o p r o C .
i g n k a m n o i s i c e d r o f 135 136 ) A E F M w o n ( E A E M ) s r i a ff ( 137 138 ‑ A T L A M I ) A E F M w o n ( E A E M I E C N A L P M O C D N A L A C N A N F ‑ I I ) r e t s i n M e m i i r P e h t f o e c ffi O e h t r e d n u a t l a M ’ f j e p o r w E i i z z v r e S w o n ( 139 140 n a o t g n i t a l e r , ‑ w o l l o f r e h t o o N .
d e t n e m e p m l i n e e b s a h , e s a c l i a u d v d n i i .

d e r i u q e r s a ’ , 8 0 0 2 n i d e t a v i t c a e R . )
U E ( ‑ ‑ .
– - a t l a M i ) r e t s i n M e m i i r P e h t f o e c ffi O e h t r e d n u a t l a M ’ f j e p o r w E i i z z v r e S w o n ( ) A E F M w o n ( E A E M n o i t c a p u - w o l l o F s a w ) C A S U E M ( ‑ , I g n i r e e t S U E ‑ a t l a M 7 1 0 2 f o 4 5 1 e c i t o N l a g e L , 1 ) 7 9 4 p a C ( t c A n o i t a r t s i n m d A i .
7 1 0 2 , r e d r O ) y c n e g A n a s a t n e m h s i l b a t s E ( C A S U E M ‑ e e t t i m m o C n o i t c A d n a d n a , s n e z i t i c , , l a t a d d e t a e r ‑ U E g n i t a u c r i c l , .
ff e d n a f o y c a u q e d a e h T .

 , , s s e c o r p l l o r y a p e h t n i s e r u d e c o r p .
fi s i t a s s a w O A N e h T .
C A S U E M t a , n o i t a r e p o d n u o s n i d n a , , 9 1 0 2 n I 1 141 fi ✓ .
o t d e r e h d a 142 Ministry for European Affairs and Equality 143 144 ) E F M w o n ( N I F M I E C N A N F R O F Y R T S N M I I l ) ( 145 146 E U N E V E R – S T N E M U C O D N O Y T U D ) E F M w o n ( N I F M 147 148 g n i s s u c s i d e r a D T C , t i d u a e h t g n i r u d d e fi . )
D T C ( t n e m t r a p e D y t u D r e f s n a r T D T C .
- – s t n e m u c o d n o y t u D ) E F M w o n ( N I F M , ff , .
s e i r a t o n y b g n i l fi e t a l d n a , s e i t l a n e p , , r e v o e r o M .

 .
s e i t u d t n e m e c r o f n e , ’ s O A N e h t h t i w e n i l n I .
.

t n e m u c o d ) P O S ( s e r u d e c o r p f o s d r a d n a t s l i a c ffi ffi u s n I .

s r a e y t s a l e h t g n i r u d l y e v i t c e ff , n o i t i d d a n I .
i d e v e c e r h s a c d n a .

 .
149 fi ffi , , .
.

s r o r r e f o k s i r e h t g n c u d e r i , ‑ k s i r d e b m e o t ) R f C ( e u n e v e R r o f .

t n e m t r a p e D e h t n i i g n o g n O .


 .

ff .

 , .
, 150 Ministry for Finance .
l o o t t n e m e c r o f n e e v i t c e ff e e r o m .
fi .
d e r r a b ‑ ’ .

 , n o i t c a n o i t a g i t i m a s a , ffi .
.

 fi i t c e r ✓ .

d e fi .
d e r r a b ‑ .

d e t a r e n e g e b o t s t r a t s t r o p e r .
k c e h c y t i r u c e s l a n o i t i d d a Duty on Documents 151 fi .

1 2 0 2 y r a u n a J 1 m o r f s a .


 .
, g n i r o t i n o m , g n i t a d p u , .

s t n e m e e r g a e v i t c a .


d e n r e c n o c ff .

 .
ffi .

 .
d e n r e c n o c ff fi .

s t n e m e e r g a e a s l f o .


ff a t s l e c ffi o ‑ .

 .
n o i t a l s i g e l e h t n i s e g n a h c ✓ ✓ , , s e s o p r u p l o r t n o c d n a g n i r o t i n o m .
152 Ministry for Finance .
fi fi , s t n e m u c o d .
, .

e n i l n o s t c a r t n o c d e t n e m e p m l I d e fi .
ff a t s e c ffi o ‑ k c a b y b d e t n e m e p m l I d n a a t a d , .
, y a m e u n e v e R r o f r e n o i s s i m m o C e h t , , .
, e m i t y n a ✓ ✓ .
, l e b i s s o p d e d d e b m e f o s n a e m y b d e fi i r e v e b e h t i g n c u d e r s u h t , s l o r t n o c m e t s y s .
s r o r r e f o y t i l i b i s s o p Duty on Documents 153 fi , s t n e m y a p e n i l n o f o p u ‑ e k a t e h t g n i t o m o r p s i D T C .
, s e i t i l a n o i t c n u f n r e d o m g n v a h i , e f a s r e h t o n A .

e c ffi .
, i s e c v r e s ’ s t c e t i h c r a r o f r e d n e t r o f l l a c .
l s n o i t a u g e R t n e m e r u c o r P ✓ ✓ ✓ , 154 Ministry for Finance .

 .
’ , s u h T .

y c n e r a p s n a r t d n a s l l a c , t s a e l t a , y t i n u t r o p p o l a u q e e v g i .
155 156 I S S A L C F O N O T C E L L O C – E U N E V E R R O F R E N O S S M M O C I I ) E F M w o n ( 157 158 .
) S S D ( y t i r u c e S l i a c o S , ) C S S ( .
‑ f l e s l t c a e m a s e h t r e d n u d e n fi ) R f C ( – e u n e v e R r o f r e n o i s s i m m o C ) E F M w o n ( N I F M n o i t c a p u - w o l l o F d n a i d e p u c c o ‑ f l e s , 7 8 9 1 , t c A y t i r u c e S l i a c o S e h t f o ) 1 ( .
‑ b e w a , e r u s a e m m r e t ‑ .

 , i l s m a c x a t l a n o i s i v o r P .
, t s u g u A , , .
, R f C w o n , ) D R I ( t n e m t r a p e D e u n e v e R d n a n l I e h t , ) S S D ( .
C S S .

 .

 .
s r a e y e e r h t t s a l 159 fi ) S S D ( y t i r u c e S l i a c o S r o f t n e m t r a p e D ✓ .
n o i t c a t n e m e c r o f n e .

 , s r a e y n i n w o d r e h t r u f d e l i a t e d s a , t i d u a e h t .
p u ‑ , .
i d a p l y u d l i a c o S e h t f o e u t r i v y b , e s u a c e b i h c h w C S S o w T s s a C l , t c A y t i r u c e S e r a s r a e y e v fi n a h t e r o m r o f e u d e r a 160 Ministry for Finance .
l e b i t c e l l o c t o n s u h t , d e r r a b ‑ fi .
.

 fi .
d e t a m o t u a s e m o c e b s s e c o r p ✓ ✓ a t l a M d n a S S D , ) A T M ( .
t n e m t r a p e D p u ‑ w o l l o f o t s i R f C , .
m e t s y s e n i l n o n o m m o c n o h g u o r h t Commissioner for Revenue 161 162 S T N E M Y A P E R P D N A S R O T B E D – S M O T S U C F O T N E M T R A P E D ) E F M w o n ( N I F M 163 164 .
, - ) C O D ( , – s m o t s u C f o t n e m t r a p e D ) E F M w o n ( fi ‑ i t l u m a s a h o s l a t I .
s t c a .

 , .

y r a s s e c e n f i , n o i t c a l a g e l i g n d u c n l i , .
, ) O A N ( e c ffi O t i d u A l a n o i t a N e h T .
9 1 0 2 r e b m e c e D 1 3 t a s a , s r o t b e d d e d r o c e r d e fi fl e r l y e t a r u c c a e r u g fi .
.

m e t s y s i g n p e e k ‑ ’ r a e y e h t t a s m o t s u C n o i s i v o r p e h t , r e v o e r o M .
d e t a d i l a v e b t o n l d u o c s e c n a a b l ’ ffi u s t o n s a w s t b e d l u f t b u o d r o f .

y t i l i b a r e v o c e r f o .
165 fi , ‑ e u n e v e r l l a g n o m a r e d o f l d e r a h s a ✓ .
s e c n a a b l ’ .

 , s e c n a a b l ’ s r o t b e d l l a f o d e s i l a r t n e c a n i , s e i r o g e t a c e u n e v e r l d u o h s i h c h w , m e t s y s i g n p e e k ‑ .
r e n n a m m e t s y s i g n p e e k - 166 Ministry for Finance ✓ h c a e i g n m r fi , n o i t u o S l E U S S I L O R T N O C .
d e t a t i l i c a f e c n a l a b d n e - r a e y l a i t n a t s b u s s ’ r o t b e d i g n m r fi n o c n o i t a t n e m u c o d f o k c a L .

 fi d n a d e n a t n a m s i i i s e u d ’ s r o t b e d l l a i f o g n p e e k ‑ .
’ s r o t b e d n e h w y l l i a c e p s e , .
fi .

 .
✓ t n e m e g a n a M , ) s r i e h e v i t c e p s e r r o ( .
l e b a t c e l l o c t o n s a d e t a m i t s e n i , , n e k a t s i n o i t c a l a g e l r e t f a .

y r a s s e c e n f i n e k a t s i n o i t c a l a g e L .
fi .

t n e m n r e v o G o t .
Department of Customs 167 168 I I E R U T D N E P X E – 169 ) E F M w o n ( N I F M 170 , l e v a r t d n a e v a e l f o n o i t a u m u c c a l , : r o f l e b i s n o p s e r n o i t c a p u - – ) E F M w o n ( N I F M y c n e g a t n e m n r e v o g e h t s i ) U A F ( , t c A .
; fi ; s a e s r e v o d n a y l l a c o l h t o b , • • • .
, fi i r e v o s l a s a w t I .

 ) R P P ( .
171 fi .

 .
9 1 0 2 / .

 .
d r a w r o f e h t o t l d e t a u m u c c a L V e h t , s n o s a e r , .
d n e ‑ r a e y o t r o i r p , s n o i t a u g e r l ✓ ✓ ff a t s t s l i h W , 172 Ministry for Finance m o r f d e c n a n fi e r a e s e h t f i m u m n m i i .
y e n o m s ’ ’ s U A F I s a m t s i r h C ‘ – 9 1 0 2 / 3 1 .
l o N r a u c r i C M P O ✓ e r e h w , ffi o d n a s d r a c s a m t s i r h C , s e i t r a p ff a t S s e i t r a p ff a t s t a h t s e t a t s i h c h w , ’ , f o t u o d a p t o n i e r a e s e h t s a .
s d n u f c i l b u p , .
fi , k o o b d n a H ff a t S U A F I e h t h t i w e n i l n I .
fi .

 ✓ ✓ .
’ s U A F I .

 .
.

s r e c ffi .
s e c i i l o p d n a Financial Intelligence Analysis Unit 173 174 I M S R U O T R O F Y R T S N M I I ) P C T M w o n ( T O M ) ( 175 176 I I ‑ ) P C T M w o n ( T O M E U N E V E R 177 178 , l d e p o e v e d s a w m e t s y s g n i l fi d e t a d i l o s n o c e r o m A .
‑ d u o c l a g n i s u s i A T M .

O A N e h t y b .

n o i t a t n e m u c o d t n e n i t r e p d n a , ’ . )

9 0 4 .
9 0 4 .

p a C ( i t c A s e c v r e S m s i r u o T A T M .

t c A e h t r e d n u s e c n e c i l e u s s i o t d n a , .
, ff o ‑ fi .

s r a e y e v fi r e v o r o f e u d n e e b e v a h h c h w i .
l e o r s t i l l j fi , s e u s s i d e t a e r ‑ , , .
, r o f d e t n u o c c a , , d r a g e r .

 , ff e ’ .
t n e c ffi u s e r e w s e c n e c i l i g n d n a t s t u o ‑ fi .

0 2 0 2 h c r a M .
d e fi 179 n o i t c a p u - ) A T M ( – ) P C T M w o n ( fi fi .
e c a p n l i s i d e r r u c n i e r u t i d n e p x e ✓ ✓ ✓ , ) O A N ( e c ffi , e s i w r e h t o r o l a u n a m r e h t e h w , g n i l fi ff e d n a y l t n e c ffi e i d e r o t s d n a e h t , t l u s e r a s A .
, 180 Ministry for Tourism .
fi , ’ e m e h c S t r o p p u S r a B k c a n S & s t n a r u a t s e R ‘ ff o ‑ t e s a d e h c n u a l s a h y t i r o h t u a e h T .
.

 fi i r e v g n e b s i i t i , .

t n e m n r e v o g e h t o t .


 .
fi .
’ s O A N s r a e y e v fi ‑ , r a e y t s a l , r a e y t n e r r u c : ’ s r a e y r o i r p ‘ e h T .

r a e y r o i r p d n a r a e y .


l s e c n a a b e v i t a g e n d n a ✓ ✓ .
fi i t n e d i y l r a e e h t , .
s n o i s i v o r p y r a s s e c e n e h t Licenses to Hotels and Catering Establishments 181 fi ’ .
’ s r o t b e d t a h t g n i r u s n e s i A T M .

 .

d e n r e c n o c s r e c ffi o g n o m a d e t a u c r i c l i g n o g n O .
.

 , ’ s A T M e h T .
fi c e p s s ’ ✓ ✓ ✓ ✓ .

j s e v i t c e b o s y t i r o h t u a ’ , y l l a n o i t i d d A o t s i A T M , ’ s r o t b e d l l a t a h t e r u s n e .
s e s a c t n e r e ff .
n o i t c a l y e m i t l e b a n e ’ j s e v i t c e b o s y t i r o h t u a e h t , , s t e g r a t i c fi c e p s o t n i d e g r e v n o c e r a s t r o ff e s ’ t n e m t r a p e d h c a e t a h t .
l a o g n o m m o c a s d r a w o t d e n g i l a 182 Ministry for Tourism .

 .
s r o t a r e p o g n m r o f r e p ‑ .
l i a r t t i d u a l e t e p m o c a r o f d e fi fi ✓ .
Licenses to Hotels and Catering Establishments 183 184 ) E S H M w o n ( S A H M ) , s r i a ff A e m o H r o f i y r t s i n M w o n ( 185 186 I I E R U T D N E P X E L A T P A C ‑ T N E M T R A P E D E C L O P I ) E S H M w o n ( S A H M 187 188 d n a , , , 0 0 0 0 5 2 € - ) D P ( , ) R P P ( – t n e m t r a p e D e c i l o P ) E S H M w o n ( , ffi .
, 9 1 0 2 g n i r u D .

e s a h c r u p h c a e r o f ) T A V ( .
, , n o i t a c fi , / .
, r e v o e r o M .
ff o e r a p m o c o t k r a m h c n e b s s e n e v i t c e ff , , d e n fi .
, s n o i t a u g e r l e h t h t i w e n i l n i s a w .

 fi n g S i i .
fi d n a , d e fi , .
, s d e e n f o n o i t i n fi e d e h t l y e m a n , .

g n i r o t i n o m s t i d n a , t c a r t n o c f o d r a w a 189 , l s s e e h t e n o N .
.

 .

7 1 0 2 / , s s e c o r p .
€ i g n d e e c x e t n e m e r u c o r P .
, r e v o e r o M g n i t s i l , , e u a v l n i 0 0 0 5 € fi i t s u J r o d e t p e c c A e s i w r e h t o , s i s a b e s a c ‑ y b ‑ fi , t n e m t r a p e d y c n e g n i t n o c a i g n e B ✓ .
l 3 1 0 2 / 3 r a u c r i C N F M h t i I w e n i l n i ✓ , .

 .
- , , , s k s i r l d u o w i h c h w , e g a m a d l a n o i t a t u p e r e s u e h T .
e c n a i l p m o c ‑ 190 Ministry for Home Affairs and National Security i e d v o r p o t s a o s , .
, f o e r e h t g n i r o t i n o m .

 .
fi i t s u J r o d e t p e c c A e s i w r e h t o ✓ e r a s r e c ffi o t n e m e r u c o r p , , , ff ffi ‑ t n e m e r u c o r p d e fi i t n e d i t i n U R H e h T .
ffi o e v F i .
‑ ffi o n a e l i , ‑ e v fi e h t r o f F Q M t a d e fi , / .
ff , r e v o e r o M .

 .
.

4 l e v e L d n a , .

l e fi 1 2 0 2 r e b o t c O , , .
.

 .

 ✓ ✓ , fi d o m d n a n o i t a c fi .
, .

 , fi d o m i t o n s i e r u d e c o r p s i h t , s e c n a t s m u c r i c .
s n o i t a t i m i l t u o h t i w d e s u e b o t Police Department 191 , , .

i s k r o w g n h s i b r u f e r / n o i t c u r t s n o c e r e h T .
fi , .
fi d n a , d e fi , l s s e e h t e n o N .

 , s s e c o r p .
0 0 0 5 € , fi ✓ ✓ ✓ l y e m i t a n i d e fi , r e n n a m .
192 Ministry for Home Affairs and National Security fi ff o / ff O .
e c ffi o t n e m e r u c o r p e h t y b d e g a n a m .

e m i t d n a e t a d d e x fi a t a d e n e p o ✓ ✓ d e v o v n l i t o n r e c ffi o n a o t d e t t i m b u s e r a e r a e s e h t d n a , .

 .
s e s s e c o r p t n e d n e p e d n i y l l a e d i , ff ff d i n e e w t e b i n o i t a c n u m m o C ✓ .

 , s t c e t i h c r a , s r e e n g n e i , e u a v l .
/ , fi .
l i a r t t i d u a e t a u q e d a d n a , .
e c n e r e f e r e r u t u f r o f d e fi d n a l s r e d i v o r p e c i v r e s t n e r e ff fi d n a , d e fi , fi t n a c fi .
l i y g n d r o c c a p u n w a r d e r a s n a p l .

i n a g a e s i r a t o n o d , fi .

e c n a n F i f o y r t s i n M i .


 Police Department 193 fi ffi O s i h t n I .
, , r e v o e r o M .
s e e t t i m m o C d e t n e m e p m l I k e e w ‑ fi fi e h t g n i r u d .

 .
P O S e h t n i d e d u c n l i i g n o g n O , s r e c ffi , r e v o e r o M .

 .

i n o i t a n m o n n o p u t i m i l e m i t k e e w ‑ r u o f e h t .
l e b i s s o p r e v e n e h w ✓ ✓ ✓ d e t a e r l e s o h t y l l i a c e p s e , s e n i l d a e D e b o t e v a h , s t c e o r p j d e c n a n fi ‑ .
, s d n u f n o n U i a s a t e g d u b s ’ .
s d n u f l a c o l e h t , fi e b o t e r a y t i l a i t n e d fi fi e h t l .
194 Ministry for Home Affairs and National Security fi i t n e d i e h t l e b a n e y n a d n a e h T .
, fi fi fi d o m i .
.

r e g a n a M t n e m e r u c o r P r o n e S e h t i ✓ fi i t n e d i .
ffi u s n i – fi i t n e d i i s e c n a p e r c s i d e h T ✓ .
, e s a b a t a d i s r e c ffi / 4 1 i l r a u c r i C .

 ‘ – 9 9 / 4 1 o N l r a u c r i C y r o t n e v n I d e s i v e R : g n i t n u o c c A l a u r c c A i g n o g n O .
fi .

t n e m e g a n a M y b t u o d e i r r a c e b o t l .

r a u c r i c t n e n i t r e p Police Department 195 .
s e n i l i e d u g s a , ’ s n o i t a u g e R l l o r t n o C 196 – ) E S H M w o n ( S A H M 197 198 , .
s r e k e e s l m u y s a d n a , , p u t e s i s a w g n y u b ‑ k u b l , h t l a e h , g n i s u o h , - , ) S A W A ( s r e k e e S m u y s A l e r u t i d n e p x E – ) E S H M w o n ( S A H M .
, R P P .

n o i t a c u d e d n a , .
, ) O A N ( e c ffi O t i d u A l a n o i t a N e h T .

s e c i i l o p l a n r e t n i ’ .
9 1 0 2 n i d e t c e ff .

 fi i t n e d i o s l a t i d u a e h T .

 .
199 fi ‑ .

d e h s i l b a t s e n e e b d e t n e m e p m l I .
, .

 , t n e m e e r g a n a f o m r e t e h t f o y r i p x e .
, f I s d e e n y c n e g A e h t , , 200 Ministry for Home Affairs and National Security , l e b a c i l p p a s a , i d e n a t b o e b o t s i .
, r e v o e r o M .

 fi fi .
, , i s e c v r e s h c u s r o F t n e n i t r e p l l A .
.

l e b a c i l p p a s a , s n o i t a t o u q g n n a t b o i i .

e c n e r e f e r e r u t u f l r o f d e fi , e r i p x e o t e u d s t n e m e e r g a r o F .
.

 fi , y c i l o P t n e m e r u c o r P e h t f o .

d e n r e c n o c s e e y o p m e l i g n o g n O .
ff , .
Agency for the Welfare of Asylum Seekers 201 fi fl h s a c y t t e p e h t , y c i l o p d e t a d p u e h t h t i w e n i l n I ✓ e b o t s i t a o fl h s a c y t t e p e h t , y l l a e d I i e v a h s e h s a c y t t e p t n e r e ff , .
.

s h t n o m o w t .

 ‑ k u b l t a h t g n i r u s n e s i S A W A ✓ .
, s d n u f f o o t d e t c e p x e s i S A W A .

 .
.

d e s r o d n e y u d d n a l o t s i y c n e g A e h t , ’ s t n e d i s e r e h t i g n v a h s m e t I .
h s a c y t t e p h g u o r h t e r a i h c h w d n a , e f i l f l e h s g n o l a d e s a h c r u p e b n a c , .

s d e e n l y e k i l o s l a s i S A W A , g n i s a h c r u p r e v o .
s e t a r d e t n u o c s i d m o r f t fi ✓ .
s n a e m n a c e s e h t n e h w y l l i a c e p s e , , r a e y e o h w a r o f d e d e e n n o i t a c d e m i l .

 , e c n e i r e p x e t s a p n o d e s a B .
y c a m r a h P e h t ‑ .
202 Ministry for Home Affairs and National Security fi , , s t n e d i s e r f o x u fl n i .
fi i r e v t u o i g n y r r a c s i S A W A d e b d n a , s t e k n a b l , s e s s e r t t a m , s d e b f o t n e m e r u c o r p t a h t d n a , .

 .
y r a s s e c e n s a s ff , , d e m r o f r e p e b o t s i n o i t a c fi .
s e t a r l y h t n o m r e v o n o i t a c fi i r e v t n e i c ffi u s n I s l l i b e l i b o m .
y c n e g r u f o e s a c Agency for the Welfare of Asylum Seekers 203 204 I E R U T D N E P X E – D N U F L A R E N E G E C L O P A T L A M I ) E S H M w o n ( S A H M ) 8 1 0 2 T R O P E R O A N ( 205 206 ‑ ‑ g n o l d n a ‑ , ) F P M ( e c r o F e c i l o P a t l a M e h t n o i j e h T .
.

s h t n o m e e r h t n o i t c a p u - w o l l o F n I .

9 1 9 1 r e b m e v o N n i p u ‑ t e s s a w ) F G P M ( d n u F l a r e n e G e c i l o P a t l a M e h T ) 8 1 0 2 t r o p e r O A N ( e r u t i d n e p x E – d n u F l a r e n e G e c i l o P a t l a M ) E S H M w o n ( S A H M .

e m e h c S d n u f e R 0 8 9 1 f o 9 7 .


 , ff e l y n o e r a s t n e m y a p d n a , s e t o n i .
t p e c e r l a c s fi a h t i w r e h t e g o t , d e c u d o r p n e e b f o t fi , e c n a t s i s s a e r i u q e r d n a s e m i t .
, , fi , .
, r e v e w o H .

 fi e h t n i g n i t l u s e r , s u h t ; .
207 d r a h h g u o r h t s s a p , r e h t o r o n o s a e r e m o s r o f , o h w s l a c ffi .
fi ‑ g n o l d n a ‑ t r o h s e h t .
‑ g n o l d e c u d o r t n i e c r o F e c i l o P e h T ✓ – , s n o i s i v o r P o t s i n o i s i v o r p a , s t e s s A t n e g n i t n o C : ; fl t u o n a i e c v r e s r o s t fi • • s n o i t a d n e m m o c e R E U S S I Y E K d n a ; • .
208 Ministry for Home Affairs and National Security fi .
ff , .
.

 ) C R O ( n e e t n a C s k n a R .
r. e t l u a f e d h c a e f o ✓ .
t n e m y a p e v i t c e p s e r e h t o t Malta Police General Fund 209 fi .
ffi o t n e r e ff .

n o i t c n u f l i a c o s a r e t f a d n a .

 .
n o i t a t n e m u c o d l a c s fi fi .

l s n o i t a u g e r g n d n a t s h t i i w e n i l n i , .
i n o i t a c o s s A e c i l o P a t l a M e h t ✓ ✓ ✓ fi i r e v i g n c n e d v e i , .

t p e c e r l a c s fi a y b d e t r o p p u s .


 fi e n e b j t c e o r p a d e c n a n fi F P M e b o t l s d e e n n a p n o i t c a n a , e c i l o p e h t d e c n a n fi .
l i y g n d r o c c a 210 Ministry for Home Affairs and National Security 211 212 T N E M N R E V O G L A C O L D N A E R U T L U C , I E C T S U J R O F Y R T S N M I I ) L A H M w o n ( L C J M ) t n e m n r e v o G l a c o L d n a s t r A e h t , ( 213 214 I I E R U T D N E P X E L A T P A C – A T L A M E G A T R E H I ) L A H M w o n ( L C J M 215 216 , , .
’ s y c n e g A e h t , 5 0 0 2 n I .

 ffi o d n a .
fi , .
- w o l l o F , ) M H ( .
2 0 0 2 e r u t i d n e p x e l a t i p a C – a t l a M e g a t i r e H ) L A H M w o n ( , t n e m e g a n a m y c n e g A e h T .

 fi f o d a e h w e n a , r e v o e r o M .
, s e r u t c e l c i l b u p , .
s t n e v e d e s i l i a c e p s r e h t o r o , ffi e e r u s n e o t d n a , , s n o i t a u g e r l , , e c a p n l i s e r u d e c o r p e h t , d r a g e r s i h t n I .
s e c i i l o p , s s e n e t e p m o c l , y c a u q e d a s s e s s a o t d e s y a n a l e r e w , t n e m e g a n a m t c a r t n o c o t .

e c n a i l p m o c d n a , r e v o e r o M .

 .
217 fi , s e g a t s x i s f o g n i t s i s n o c , l n a p n o i t c a n a p u n w a r d e v a h M H .
.

s e s o p r u p 2 2 0 2 e n u J e g a t S .

d e t n e m e p m l i y l l u f n e e b e v a h e v fi .
, m e t s y S s ’ .
m e t s y s w e n e h t n i s t e s s a d e x fi .

 .

d e n r e c n o c s r e c ffi o e h t g n o m a .


 , .
✓ ✓ ✓ ✓ , ) M H ( fi , e r o m r e h t r u F .
k c o t s o t g n i t a e r l e s o h t , , .

r e n n a m .
r e n n a m .

i n o i t a c e r p e d ’ fi i t n e d i .
s t c a f e t r a , , .
e c n e r e f e r e r u t u f r o f d e fi l 218 Ministry for Justice, Culture and Local Government fi .
‑ — A R I J – .

 , n o i t i d d a n I .
s w o fl , A R I J , m e t s y s e h T .

s t n e m t r a p e d d e s a b ‑ e c v r e s i l l a f o s s e n e v i t c e ff , fi f o d a e h A .
t c a r t n o c e h t , y c n e c ffi e i , y t i l i b a t n u o c c a g n i s a e r c n i s u h t , s t s e u q e r i e c v r e s ✓ ✓ ✓ , .
, s u h T .

 .
t c a r t n o c e h t f o l e n n o s r e p ’ .

 fi .
s k s i r s u o i r a v Heritage Malta 219 220 E U N E V E R – Y C N E G A M E T S Y S T N E M E C R O F N E L A C O L ) , s r i a ff A e m o H r o f i y r t s i n M e h t r e d n u w o n ( ) L A H M w o n ( L C J M 221 222 .

 .
m e t s y s g n i l fi , ’ 5 1 0 2 , r e d r O ) y c n e g A n a s a t n e m h s i l b a t s E ( i s e c v r e s r o f s t s e u q e r l l , .
1 7 9 4 r e t p a h C , - w o l l o F y c n e g A e v i t u c e x e n a s i ) A S E L ( ‘ – ) , s r i a ff A e m o H r o f y r t s i n M i r e d n u w o n ( e u n e v e R – y c n e g A m e t s y S t n e m e c r o f n E l a c o L ) L A H M w o n ( fi s i l y p o c d r a h a d n a y l l i a t i g d d e fi e r a l e h t , l w a e y b r o , n o i t a u g e r l , .
l y e v i t c e p s e r r e b m u n l a c o L , , s l i c n u o C .
s e s i m e r p n o s e u q e h c c ffi .
3 6 3 r e t p a h C , t c A t n e m n r e v o G l a c o L s s e c o r p e h t , t n e m e g a n a m c ffi , ) S M T ( m e t s y S t n e m e g a n a M .

s d n a l s i e s e t l a M e h t .


 ff , fi r e h t e h w d e t a g i t s e v n i o s l a t I .
.

e u d e r a s t n u o m a l a i t n a t s b u s .

 .
, s e n fi ffi d i d e c n e i r e p x e A S E L .

 , .
, .

n o i l l i m 9 € n a h t e r o m d e l l a t o t .
’ 223 fi ffi , .
d e d a r g p u n e e b s a h m e t s y s g n i l fi e h T s u h t , m e t s y s T I e m a s e h t h g u o r h t s r e c ffi o f o g n i r e t s o r .

i s t c fl fi s i l y p o c d r a h a d n a y l l l i a t i g d d e fi e r a s e c v r e s i .
, m e t s y s r e p a p / g n e b i e r a S M T r o f s t s e u q e r l l A .

 , m e t s y s T I e h t h g u o r h t d e l l e n n a h c .
ffi a r t n o ) P O S ( .

i g n k o o b S M T r o f s s e c o r p .

d e n r e c n o c ff a t s r e b m u n a n I .


 , .

 ) O A N ( e c ffi O t i d u A l a n o i t a N e h T t c e ff e s i h t o t s n o i t a c fi , 0 2 0 2 t s u g u A ‑ d m y b i , r e v e w o H .
.

i d e v e c e r t e y .

m e t s y s g n i l fi e h t , 9 1 0 2 h c r a M .

e .
i , , e r a w t f o s S M T e h t i g n d a r g p u y b , i g n m o c t r o h s ✓ t n e m e g a n a M c ffi ) S M T ( i s e c v r e S 224 Ministry for Justice, Culture and Local Government fi .
, , s u h T .

s l e v e l r e h g h i .


 , .
.

 .

r e d v o r p e c v r e s i e h t y b ) S E L ( .
.

d e u s s i n e e b ✓ ✓ , , 4 5 3 3 7 € , r e v e w o H .
, s r e t u p m o c l a n o s r e p .
e c n e r e f e r e r u t u f r o f d e fi ffi , i s e n fi ffi O l i a g e L r o n u J a f o n o i t i s o p w e n A .
t i n u s i h t n e h t g n e r t s o t .

 .

e c n a i l p m o c ‑ n o n r o f d e c r o f n e y t l a n e p Local Enforcement System Agency 225 .

 ffi fi o t s s e c o r p e h T .
ff fi .

 .
ff .

O A N h t i w .

 , ‑ n a e c l t n e u q e r f .
ff o c ffi , l s r e d o h e k a t s r e h t O .

 , t n e m t r a p e D e c i l o P .
, n o i t u o s l m r e t ‑ t r o h s a s A ) U o M ( , s u h t d n a , s e m a r f e m i t i g n n fi e d , .
‑ g n o l e h t e c n o d e t c a r t e r ✓ ✓ .

 , .
, i a t a d w e v e r d u o w h c h w i l , .
ff o c ffi .

 , l s r e d o h e k a t s l l a y b d e t p o d a s i h T .
l o r t n o c l a n r e t n i 226 Ministry for Justice, Culture and Local Government fi : s r e c ffi ffi O s n o i t a c n u m m o C i ) t i n U t b e D ( k r e C l l s k r e C s t n u o c c A 2 r e c ffi O T I r e c ffi O g n n a r T i i • • • • • i g n o g n O .
fi , n o i t a c u d e o t d e t a e r l s e n fi i g n d u c n l i , s e n fi l l a .

 .
s e c n e ff .
ff .
s e n fi ff .

 .
✓ ✓ ✓ y t i c a p a c e c r u o s e r n a m u h t n e i c ffi , , t n e m t r a p e D t s i s s a s a l l e w s a , p u t e s l o r t n o c t s l i h w , .
fi , .
, , i g n d n e p i n a m e r i h c h w .
s e n fi f o n o i t c e l l o c l y e m i t Local Enforcement System Agency 227 , s t c a r t n o c w e n r e h t i e n d n a , ff o t n e r r u c e R • : e d u c n l i d e t p o d a s e r u s a e M .
d e r o t i n o m g n e b e r a i .

d e l t t e s e r a s t c a r t n o c s r e d n e ff o t n a i l p m o c ‑ n o n n o e s i c r e x e p u ‑ w o l l o f s u o r o g i r A • .

 ✓ .
.

 fi .
ffi O l i a g e L r o n u J a f o n o i t i s o p w e n A .

 ffi fi o t s s e c o r p e h T .
d e t a i t i n i n e e b s a h .

 , fi .
i d a p s e c n a a b l ✓ e r a A S E L d n a a t l a M t r o p s n a r T h t o B 228 Ministry for Justice, Culture and Local Government .

e m i t f o d o i r e p t e s a .


 fi .
, e c n a n d r O i s n o i t a u g e R l c ffi a r T f o 6 5 e h t t a h t l s e t a u p i t s i h c h w , fi f o t n e m e l t t e s g n d n e p f o e s a c e h t i .
fi .

 ‑ .
.

 .

l i y e t a d e m m i ff , c i l b u p .
.

h t n o m e n o n h t i i w .
i p h s d r a h l i a c n a n fi i f o e c n e d v e s e c u d o r p r e d n e ff , ✓ ✓ ✓ .
ff ’ y c n e g A y l l i a c fi c e p s o t p u t e s y c n e g A e h t s A r o f s e n fi , .
, ‑ o w t .

 , m u m n m i i a o t .
n o i t i s o p w o fl h s a c s t i e c n a h n e Local Enforcement System Agency 229 fi ✓ .
€ .

0 0 5 , 1 € o t t a h t d e d n e m m o c e r s i t i , w o l o o t .

 .
’ , e r o m r e h t r u F .

 .
.

d e c u d o r t n i n e e b e v a h s m r e t e h t .

f o 1 .

 .
e c n e r e f e r f o e h t t a h t d e m r fi n o c s i t I .

 , e r o m r e h t r u F .
, ffi a r T e h t o t d e t a e r l e r a w t f o s ✓ o t t s e r e t n i ’ .
k c a b o t e l t i t s a h t i t a h t 230 Ministry for Justice, Culture and Local Government fi .
.

 , e m i t n a e m e h t n I .
i i d e n a t n a m g n e b i s i , ffi o y t i n u m m o c f o .

 , .
ffi a r t .

 ffi o n A .
d e t n e m u c o d g n e b i ✓ ✓ ✓ , l o r t n o c l a n r e t n i s e d i s e B .
i n g i r o m o r f r e h t o f o r e b m u n a r e ff , y c n e r a p s n a r t i g n d u c n l i , s t fi .
w o fl h s a c m e t s y S t n e m e g a n a M c ffi , .
Local Enforcement System Agency 231 fi . )
e r a w t f o s ( .

 , .
l d e v o s n e e b s a h , , y l t n e u q e s b u S .

0 2 0 2 r o f s t n e m e t a t s l i a c n a n fi 1 2 0 2 r e b m e c e D d e fi .

9 1 0 2 d n a 8 1 0 2 , 7 1 0 2 s r a e y r o f .
r e l l o r t n o C l i a c n a n F e m i i t ‑ fi ✓ ✓ ✓ , y c n e c ffi , y c a r u c c a s n o i t a d n e m m o c e R s r e h t O , .
fi .
‑ o t ‑ y a d e h t n i t n e m e g a n a M t s i s s a .
y c n e g A e h t f o s n o i t a r e p o 232 Ministry for Justice, Culture and Local Government fi fi ✓ .
, s t h g i r l a i t n e t o p g n c u d e r i t s l i h w , d e w o l l o f e b .
e t u p s i d e r u t u f Local Enforcement System Agency 233 234 E L B A N A T S U S I , ) P C E M w o n ( C D S E M i ) g n n n a P d n a l e g n a h C e t a m i l C , t n e m n o r i v n E e h t r o f i y r t s i n M w o n ( 235 236 I E R U T D N E P X E – G A B C N A G R O I : I N O T A R A P E S E T S A W ) P C E M w o n ( C D S E M 237 238 , 9 1 0 2 g n i r u D .
, i g n g a n a m , - w o l l o F ‑ t n e m n r e v o G a s i , 2 0 0 2 r e b m e v o N n i d e h s i l b a t s e , ) M S W ( d t L a t l a M v r e S e t s a W e r u t i d n e p x E – g a B c i n a g r O : n o i t a r a p e S e t s a W ) P C E M w o n ( C D S E M , .
) P O S ( , .

e g n a h C e t a m i l C d n a n I .


 , 5 1 0 2 ff o ‑ .
, , , s r a e y t n e u q e s b u s n I .
, .

R P P e h t h t i w e c n a d r o c c a n i s s e c o r p .

 , 8 1 0 2 y B .

s l i c n u o C l a c o L h t i w e r u d e c o r p . )
s C L ( s l i c n u o C l a c o L e v fi .

 .

 .
) O A N ( e c ffi O t i d u A l a n o i t a N .
9 1 0 2 g n i r u d d e t c e ff – , fi i t n e d i o s l a e r e w s g n m o c t r o h S i .
9 1 0 2 f o .
, i s e c v r e s 239 fi ) M S W ( ✓ , A C L e h t d n a o t a t a d e h t d n e s l l i w M S W .
s y a d 0 3 f o d a e t s n i s h t n o m e e r h t e h T .

 ff e e h t d n a ) A C L ( i n o i t a c o s s A s l i c n u o C , ‑ o w t e h t r e t f a t n e s i s e c o v n i , t n e m e e r g a s i h t r e d n U .
, e v i t a t n e s e r p e r ’ s C L h t i w s n o i s s u c s i d l d e h M S W ✓ ✓ , fi .
e c n a i l p m o c ‑ , , s e m a r f e m i t .
i g n n n a p l n a h s i l b a t s e o t , O A N e h t d n a ) t n e m n r e v o G l a c o L ( .

 ‑ s u d o m e h T .

s l i c n u o C l a c o L h t i w e r u d e c o r p ff o ‑ t e s d n a i g n c o v n i i .

s l i c n u o C e h t d n a M S W s d r a w o t .
240 Ministry for the Environment, Sustainable Development and Climate Change fi .
) P O M ( s e r u d e c o r P f o l a u n a M A e h T .
, fi ✓ , fi , r e v o e r o M .
.

P O M e h t n i d e l i a t e d s a , t n e m e e r g a ✓ , .
.

i d e n a t b o s i .

s e c n a t s m u c r i c s t n e m t i m m o C .

 .
d e n r e c n o c ff .

 , .
✓ fi , .
s l i c n u o C e h t h t i w Waste Separation 241 e r a , fi fi i c n o r t c e e l ’ s v r e S e t s a W .
fi .

 ffi O t n e m e g a n a M t c a r t n o C A .

 .
, .

s e t a c fi , s n o i t i d n o c t c a r t n o c h t i w e n i l n I .
s e t a c fi ✓ ✓ .
, , s r e i l p p u s y b d e t c e p s e r l y u d s ’ .

s t s e r e t n i r o f d e fi l l y u d d n a i d e n a t e r e b o t s i .
e c n e r e f e r e r u t u f 242 Ministry for the Environment, Sustainable Development and Climate Change 243 244 e h t d n a s t h g R i l i a m n A d n a d o o F , s e i r e h s i F , ( l S T E S S A D E X F D N A S M E T I I E R O T S ) A F A M w o n ( C D S E M l ) 245 246 , ffi o i g n n g i s s a s a h c u s , , , .
i i i g n n a r t g n d v o r p y b d n a i , , ) A F A M ( , y l s u o v e r P i .
, , .

 , r e v o e r o M .
fi , s t n e m t r a p e d .
.

 , s e o r l d e fi i s r e v d i r i e h t h g u o r h T .
: fi , t n e m p o e v e D l l a r u R , .
a t l a M j t n e b m A s a l l e w s a , l n o i t a u g e R y r a t i n a s o t y h P d n a , r e v o e r o M .

 , .
h t i w d e i l p m o c y l l u f t o n e r e w , s t e s s a d e x fi 247 n o i t c a p u - w o l l o F e h t , ffl , s e i r e h s i F , ( l s t e s s a d e x fi d n a s m e t i e r o t S ) A F A M w o n ( C D S E M l ) fi .
n o i t a d n e m m o c e r i c fi .
, S M F C o t n o i t a r g m i i g n o g n O .

 , , p u n w a r d n e e b .
.

y r o t n e v n I f o ✓ ffi ff .
l y g o o d o h t e m s u h t , ff e d n a i t n e c ffi , s u h T .
.

s e s i c r e x e g n k a t k c o t s i .


 ✓ .
, y r t s i n M i .

 , t c e ff e s i h t o T .
248 Ministry for the Environment, Sustainable Development and Climate Change ffi O .
fi , , .
ffi o n a y b s l a v r e t n i l r a u g e r .

y t u d c fi .
, .

s t r e p x e n a i r a n i r e t e v / .

e s a b a t a d l e c x e d e s i m o t s u c a n i .
t c e ff .

 .
✓ , s e r u d e c o r p l o r t n o c k c o t S .

 , ’ s e r u d e c o r P l o r t n o C k c o t S ‘ – 4 0 0 2 / 6 i g n d r o c e r e h T .
l s m e b o r p d e t a e r l e t a g i t i m Store Items and Fixed Assets 249 , s e s a c h c u s n I .

 , y e v r u S f o d r a o B a .
fi , .
k c o t s n i y l l a u t c a e t a d e h t g n i t a t s , , i d e n m a x e s e r o t s e h t , l d e h s a w i g n k a t k c o t s e h t i h c h w n o .

P O S e h t f o s n o i s i v o r p ✓ ✓ f o k c e h c l a c i s y h p a , , s i s a b l r a u g e r a n o l i a c n a n fi l a r e n e g e h t f o s t n e m e r i u q e r .
r a u c r i c t n e n i t r e p d n a 250 Ministry for the Environment, Sustainable Development and Climate Change fi , , p u n w a r d n e e b e v a h s P O S .
d e d r o c e r n e e b s a h s i h t ✓ .

e .
e .

i , , .
, y t r e p o r P : 7 1 S A S P I r e d n u l l a f s l a m n a i e s e h T .
, .

l d o s e b o t r o n o i t c u d o r p i g n v a h , s l a m n a i e s o h t d e fi i t n e d i e v a h a t l a M s k r a P , y r u s a e r T e v a h e s e h t d n a , t h g u o b n e h w 0 5 3 € n a h t r e t a e r g e u a v l a .

 .
e c n a d u g i e v i t c e p s e r e h t , y t l u c ffi .

 , d e e r b , e g a , , s e c i r p .

n o o s d n a t o n s e o d i h c h w k c o t s e v L i .
s d r a d n a t S t n e r r u c f o n o i t i n fi e d e h t r e d n u l l a f d e x fi s a d e t a e r t e b l d u o h s s t e s s a .

 , D S P W A e h t n h t i i W d e t n e m e p m l I .
, r e t r a u q y r e v e .

D S P W A t a r e c ffi .
l e u d e h c s g n d e e f i y l i a d Store Items and Fixed Assets 251 fi .
t n e m t r a p e d e h t f o s d e e n e h t .

D A R y b d e s u g n e b s i i d n a d e l l a t s n i , .
ffi ffi o d e s i r o h t u a f o t s i l A .

s e r o t s r e t n e o t d e s i r o h t u a .

 , .
s r o t i n o m l a n o i t i d d a .

 , ✓ ✓ ✓ , s t n e m d n e m a y r a s s e c e n .
, t f e h t d n a n o i s u r t n i t n e m e g a n a M , y t i l i b a t n u o c c a e c n a h n e l s r e c ffi o d e n g i s s a y n o t a h t e r u s n e o t s i .

s a e r a c fi .
s t e s s a d e x fi f o y r o g e t a c 252 Ministry for the Environment, Sustainable Development and Climate Change fi ( ffi o n A o t s e i t u d d e n g i s s a n e e b s a h ) e t a r o t c e r i D t r o p p u S & s r e t s i g e r s t e s s a d e x fi e h t f o e c n a n e t n a m e h t i i e t a n d r o o c .
s e t a r o t c e r i d t n e r e ff d e h t i r o f d e t n e m e p m l I s t e s s a d e x fi ffi .

e g r a h c ‑ n i d e t n e m e p m l I .

 ffi o n A .
✓ ✓ ‑ fi f o e c n a n e t n a m i s t n e m t r a p e d t n e r e ff fi s n o i t a d n e m m o c e R s t e s s a d e x i F .
s t e s s a d e x fi f o Store Items and Fixed Assets 253 , d e s s e r d d a n e e b e v a h D A R l .

 fi e h t f o e g r a h c n i e b o t .
d e r i u q e r s a r e t s i g e r s t e s s a d e x fi ffi o n A ✓ ✓ n o i t c A n o i t a c fi ffi o e h T e r u s n e o t s i s t e s s a d e x fi , fi .
s t e s s a d e x fi s t i n o i n o i t a c e r p e d o t s i 9 9 / 4 1 .

l o N r a u c r i C F M , ff e e r o m .

s m e t i d e n w o ‑ t n e m n r e v o G n o .
l i y g n d r o c c a d e d n e m a e b o t 254 Ministry for the Environment, Sustainable Development and Climate Change fi ffi o n A d e n g i s s a n e e b s a h , A F A M , ) e t a r o t c e r i D t r o p p u S & y g e t a r t S ( s i d n a , s P O S t n e n i t r e p p u n w a r d s a h , R A F i e t a n d r o o c o t .
✓ ffi .
.

 / 4 1 .

s i s a b r a u g e r l .
e c a p n l i Store Items and Fixed Assets 255 256 ) A F A M w o n ( C D S E M l ) ( I E C N A L P M O C – 257 258 , .
‑ o c , ) A F A M ( s t h g R i l i a m n A d n a s e i r e h s i F , .
w a l d o o f d n a d e e f d n a , e r a f l e w l a m n a i , , , e r a f l e W l a m n A i e h t d n a , ) D R V ( .
y t i c a p a c s t i e s a e r c n i o t , , , ) D S P W A ( .

i s g o d f o g n p p h c o r c m i i s i D R V .


e c ffi O n o i t a n d r o ‑ o C i l i a c n h c e T d n a , s n o i t a r e p O d n a n o i t a r t s i n m d A i .

 , s l a m n a i o o z d n a , i s e c e p s s u o r e g n a d , .
, s n o i t c e p s n i h g u o r h t l i y n a m , .
, , s g o d f o n o i t a c fi , s n o i t a u g e r l l o r t n o C .
s o o z n i s l a m n a d i l i w i f o g n p e e k d n a , .
, ff , .
s n r u t e r e v i t c e p s e r .

 .
t n e m t r a p e D e h t 259 n o i t c a p u - w o l l o F e h t f o t i m e r e h t r e d n u ) D W H A ( – ) ( ) A F A M w o n ( fi fi i t n e d i i g n e b s i e u n e v e r l l A .
✓ , d e fi , .
.

e g a y b d e s i r o g e t a c e r a s r a e r r a , s n a i r a n i r e t e V w e v i n i y l l i a c e p s e , .
g n i t n u o c c a .

 , .

1 2 0 2 / .
.

d e n r e c n o c s e e y o p m e l ff 260 Ministry for the Environment, Sustainable Development and Climate Change r e g a n a M a d n a k r e C r o n e S a l i , r e v o e r o M . )
e r a f l e w l i a m n A ( .
s e i t u d s t n u o c c a / t n e m e r u c o r p d e n g i s s a r e g a n a M d n a ) e r a f l e W a m n A ( i l I r e g a n a M , ) e r a f l e W a m n A ( ✓ d e t h g i l h g h i e h t e s i a r o t s i D W H A , fi .
, , s n o i t i s o p l r a u c i t r a p n i ff a t s i g n e b e r a e r a c y r a n i r e t e v d n a , s t n a t s i s s a y r a n i r e t e v , s r e c ffi o .
, s r e c ffi o y r a n i r e t e v e e r h t , r o t a r u c o r p l a g e l , r e c ffi o l a g e l a t r o p p u s y r a n i r e t e v d n a , r e c ffi .
s r e c ffi o i g n d u c n l i , 0 2 0 2 g n i r u d d e l l fi fi ( l ff ) D R V ( t n e m t r a p e D .
.

 ) D R V d n a D S P W A d e t i d e r c c a e r a c ‑ r e m o t s u c e d a m ‑ r o l i a T .
d e t n e m e p m l i e v a h l s e e y o p m e 4 2 .

 .

 , s n o i t a c o l l a i p h s r a o h c s l s ’ r a e y t x e n r o f , e r o m r e h t r u F .

 .
i s g n k a t r e d n u f o ✓ ✓ , E D E M h t i w s n o i s s u c s i d e t a i t i n i o t , .

i l y g n d r o c c a o t f o , .
i g n k a t r e d n u n a Veterinary and Phytosanitary Regulation Department 261 fi .

s t n u o c c a k n a b .


 fi , d e t f a r d g n e b s i i e c i t o n l a g e l A .

d e t a d p u e b o t .


s e c n e ff o c fi c e p s i r o f s e n fi . )
S W A ( ✓ ✓ ✓ .
fi , s n o i t a t i m i l s u o i r a v , fi , s u h T .
, , l y a e d e u d n u .
e c a p n l i s n o i t a r e p o d n a s l o r t n o c 262 Ministry for the Environment, Sustainable Development and Climate Change 2 2 0 2 h c r a M l l a c A .

d e c a p e r l g n e b i s i ) D L N ( , .
.

 , r e v o e r o M .
, fi ffi o d n a , .
.

e c a p n l i e r e w s e t a r o t c e r i D s i h T .

 , .
ffi O .

 , n o i t i d d a n I .
, r e b o t c O ‑ d m n i I , e r o m r e h t r u F .
, r e v o e r o M , .
’ fi c e p s s a w e e t t i m m o c A .
s t a c f o t fi .
fi y d a e r l a s a w d r a g e r s i h t n i Veterinary and Phytosanitary Regulation Department 263 264 ) A E F M w o n ( P T F M ) s r i a ff ( 265 266 I E R U T D N E P X E – D T L A T L A M E D A R T ) ( ) A E F M w o n ( P T F M 267 268 ff e r i e h t n i s e s s e n i s u b d e s a b ‑ fl k r o w s t i d e t a d p u L M T , s e s s e c o r p n o i t a c fi i r e v ’ s L M T h g u o r h T .
ffi o e h t g n i r i u q e r , , e m e h c S n o i t o m o r P e d a r T n o i t c a p u - ‑ : e r u t i d n e p x E – d e t i i m L a t l a M e d a r T ) ( ) A E F M w o n ( P T F M s i ) L M T ( d e t i m L i a t l a M e d a r T , , ‑ o t ‑ s s e n i s u b n i i e t a p c i t r a p o t y b d e fi .
.

l d e fi g n e b e r a i s n o i s i c e d l l A .

O E C e h t y b d e v o r p p a d n a s r e c ffi .
s n o g e r i t n e r e ff .
t e k r a m c fi .
’ , s e u r l .
s e s s e c o r p l a n r e t n i , ‑ a t l a M g n i t s i s s a n o , s t l u s e r e v i t i s o p h t i w , , , s r e h t o t s g n o m a , d e d u c n l i e s e h T .
s e s s e n k a e w l o r t n o c , s e s s e c o r p l a n r e t n i ’ , fi i r e v e t a u q e d a n i .
g n i r o t i n o m r o o p 269 fi fl fl , t n e v e e h t t n a i l p m o c d n a .
.

i s g n k a t r e d n u l ‑ , s e s s e c o r p n o i t a c fi i r e v l a n r e t n i s t i .
.

l o r t n o c ’ fi .

d e fi s i t a s e r a t s i l k c e h c .


i l y g n d r o c c a d e fi e r a l l i s m a c d n a s n o i t a c i l p p a ✓ .

 .
270 Ministry for Foreign Affairs and Trade Promotion fi fi , .
i s l a c ffi o e t a r a p e s o w t y b d e t t e v , , .
, e t a c fi ✓ , e g a t s n o i t a c i l p p a ✓ o t d e g a r u o c n e o s l a s i t I .
t n a i l p m o c d e r e d i s n o c e r a , .

 .
d a o r b a n o i s s i m e d a r t a d n e t t a Trade Malta LTD 271 fi / .
d e fi i r a c l d r a o b d e l i a t e d a , 0 0 0 0 1 , € , 0 0 0 0 1 , € .

 .
, , .

s e s o p r u p g n i t i d u a r o f d e fi e r a l , l ’ , s r e b m e m d r a o B .
, s t e e h s e t u n m i , r e v o e r o M 272 Ministry for Foreign Affairs and Trade Promotion , O A N e h t y b d e g g a fl fi .
e m m a r g o r p h c a e r t u o .

 , fi e n e b e h t d e m r o f n i .

 .
, p u n w a r d n e e b s a h s m a c o t d e t a e r l i l .

 .
‑ ✓ ✓ e h t f o n o i t a t n e m u c o d l a m r o f e h T ’ i s e i r a c fi e n e b o t s t i s i v f o s e m o c t u o s u h t , .
, s u h T .
ffi .
i s e i r a c fi e n e b y b d e h s i l b a t s e t a h t g n i r u s n e , fi i r e v i g n d u c n l i , L M T n o y b n o i t c A n o i t a c fi , d u a r f f o e s a c n I .
’ s t n e i l c l a m r o f d e s a e r c n I .

 .

 .
d r a g e r s i h t n i l l p e h y e t i n fi e d Trade Malta LTD 273 274 I E R U T D N E P X E D N A E U N E V E R – Y S S A B M E D R D A M I ) A E F M w o n ( P T F M 275 276 , r e d n a t n a S , a c r o l l a M e d a m a P l , o d e v O i , o a b l i B , l a n o e c r a B n i l s e t a u s n o C n o i t c a p u - w o l l o F a d n a , y t i t n e d i n a e p o r u E a , .
– y s s a b m E d i r d a M ) A E F M w o n ( P T F M i h c h w , , .

o g V i d n a , i a c n e a V l , e l l i v e S , n o i t i d d a n I .
e c ffi O d a e H d n a s n o i s s i M n i h t o b s r e c ffi o o t e c n e r e f e r a s a s e v r e s , i p h s n e z i t i c , s t r o p s s a p l i y n a m , , , s a s i v , a t l a M n i e g a i r r a m , n o i t a s i l a g e l , , I s P E L r o f L O T g n d u c n i l i d n a , , s e t a c fi i t r e c y r t s i g e r l a n r e t n i n a , O A N e h t y b d e fi .
.

s t i v a d ffi a d n a s h t a o f o n o i t a r t s i n m d a i .

 , r o d a s s a b m A e h t m o r f t r a p a , 9 1 0 2 n I .
l e n n o s r e p d e g a g n e y l l a c o l x i s d n a , ) O B M ( r e c ffi , l s e u d o m 6 2 f o g n i t s i s n o c , .
ffi , s e c i i l o p d n a s n o i t a u g e r l , , ffi .
s n o i s s i M d n a e c ffi O d a e H t a s t e s s a d e x fi d n a y r o t n e v n i f o t n e m e g a n a m e h t .

t n e m n r e v o G o t e u d o t d e u n i t n o c e c ffi O d a e H e h t t a h t l d e a e v e r t i d u a e h t , .
r e t t a l l e h t y b d e fi , .
u e i l n i ff o ‑ e m i t d n a e c n a d n e t t a f o 277 • 2 2 0 2 1 Q a , s t n u o c c a ’ • ) s t n u o c c A s n o i s s i M ( .
• , , s e n i l d a e d t e s y b .

 .
t n e m e r u c o r p d n a i t n e r e ff d n o e c ffi O d a e H t a s r e c ffi O k s e D ’ s n o i s s i M e h t s n o i t a u g e r l l i a c n a n fi t n e m n r e v o g i g n d u c n l i , : .

l y e s o c l e r o m s n o i t a r e p o A E F M , O H e h t n h t i i .
’ ffi o ’ s n o i s s i M .

 .
, d a o r b a d e t s o p e b l l a h s o h w s r e c ffi , l i a c n a n fi g n d u c n l i i , l s e u d o M 6 2 f o p u .
d a o r b a d e t s o p s r e c ffi fi , ffi O d a e H d n a s n o i s s i M n i h t o b s r e c ffi . )
O H ( .

s r a e y e h t t u o h g u o r h t d e u s s i ✓ .
ffi O d a e H y b g n i k c e h c d e t i m L i 278 Ministry for Foreign Affairs and Trade Promotion , , , d e k r o w .
ffi , y t i l a t i p s o H – 1 .

8 4 .
8 4 .

n o i t c e s , € r e v o l i . )

s e c v r e S e t a r o p r o C ( .
s n o i t a r e p o ’ s e i s s a b m E h t i w d n a , .

s P E L f o e s a c n i , ’ ffi o i ’ ffi o R H .
, .

d a o r b a d e t s o p s r e c ffi o c i t a m o p d l i l l a r o f .
m e t s y S g n i t n u o c c A S M F C : , 0 2 0 2 / X X o N r a u c r i C l n o i t c A n o i t a c fi ✓ ✓ .

d e fi .
Madrid Embassy 279 fi .
5 n o i t c e s , ffi o ’ s n o i s s i M h g u o r h t d e n r e c n o c s r e c ffi o l l a o t l d e t a u c r i c s a w e t a d p u .
1 2 0 2 / ffi o l y e s o c l e r o m s n o i t a r e p o ’ s e i s s a b m E c i t a m o p d i l l l a r o f , , 0 2 0 2 / 3 l r a u c r i C E F M h t i w y t i m r o f n o c n i , .
d a o r b a d e t s o p .

 .

 fl e r o t d e t a d p u .
’ i d e v e c e R s e n o M i ‘ – 5 n o i t c e S h g u o r h t d e t n e m e p m l I ✓ ✓ , .
e c ffi .

s e r u d e c o r p d e h s i l b a t s e ✓ , 0 2 0 2 y r a u n a J h s a c l d e t a u p i t s e h t , .
‑ l l e w e b o t e r a e g r a h c n i s r e c ffi .
, g n i t i r w n i n e v g i .
n o i t a u g e r l e v i t c e p s e r e h t 280 Ministry for Foreign Affairs and Trade Promotion ffi o ’ fi , .
, g n i t i r w n i l a u n a M e h t f o ’ e u n e v e R ‘ – 1 .

5 n o i t c e S h g u o r h t d e t n e m e p m l I .

 .
/ / t n e m t r a p e D t n e m n r e v o G .

 .
.

e u n e v e r f o n o i t c a s n a r t h c a e n o .

O H o t .

 ffi o c i t a m o p d l i e h t o t e s e h t , i g n n a r t i g n i r u D .
l y e s o c l e r o m s n o i t a r e p o ’ , 0 2 0 2 / , .
n o i s s i M e h t y b d e t a u g e r l ✓ ✓ , .

 , .
.

 ff ✓ , l o r t n o c r o f y s s a b m E .
s e s o p r u p t i d u a Madrid Embassy 281 fi ffi O d a e H s t e e h s e c n a d n e t t a d e fi .

3 9 e s u a c l h t i w e n i l n i .


0 2 0 2 / X X d e t n e m e p m l I s a w ’ t i n U y t i r u c e S d n a e r u t c u r t s a r f n I ‘ , .

 / y r o t n e v n i , s g n d i l i u b , e r u t c u r t s a r f n i .

 .
d a o r b A s n o i s s i M t a t n e m e r u c o r P – , , s n o i t a u g e r l .
, d a o r b a d e t s o p e b l l i w o h w s r e c ffi o s i h T .

 ’ t n e m e r u c o r P ‘ – .
fi c e p s , , ✓ s n o i s s i M , l e b a c i l p p a e r e h w , e r o m r e h t r u F ✓ ✓ y c n e u q e r f e h t , , n o i t a c fi i r e v f o .
, s t e s s a d e n w o ‑ .
, l e n n o s r e p d e g a g n e y l l a c o l 282 Ministry for Foreign Affairs and Trade Promotion fi , .
.

 ’ s t n e m y a P ‘ – , s s e c o r p .
t n e m y a p i g n o g n O s r e c ffi , .
3 2 l e u d o M n i y l l i a c fi c e p s ✓ ✓ , s n o i t a u g e r l i g n d n a t s .
s n o i s s i M t n e r e ff d i Madrid Embassy 283 284 E R U T C U R T S A R F N I , 285 286 I E R U T D N E P X E ‑ A T L A M E R U T C U R T S A R F N I P I T M 287 288 a a d e g a g n e I P T M , s k r o w f o n o i t a c fi , e c n a n e t n a m i , t n e m p o e v e d l r o f n a p l n o i t c a p u - ) M I ( - a t l a M e r u t c u r t s a r f n I P I T M s ’ , ) 8 8 5 .
p a C ( t c A a t l a M e r u t c u r t s a r f n I .

i , .

 .
fi fi , e t a r o t c e r i d .
fi .
ffi ‑ , d e fi ff e .
s k s i r y r a s s e c e n n u g n i r r u c n i s u h t 289 fi fi ✓ .
r e n n a m y e m l i t a n i d e fi i t r e c g n e b s i i j t c e o r p h c a E .

 , fi i t r e c e h t r e t f a e d a m .

 .
.

d e n g i s s a w M T d n a M I , , 0 2 0 2 f o I V t c A h t i w e c n a d r o c c a n i . )
8 8 5 p a C ( ✓ ffi u s s a h t i t a h t s e d i s e B .
e t a r u c c a d n a d e fi , .
d e t c e ff .
290 Ministry for Transport, Infrastructure and Capital Projects fi .
, k s i r e h t e t a g i t i m o T .

 .
.

r e d o f d e r a h s e h t i g n o g n O , .
r e n n a m y e m l i t s i t n e t n i f o r e t t e l a , ’ s M I s i t I ✓ ✓ .
r o t c a r t n o c e h t ✓ e b o t s i n o i t a t n e m u c o d l a c s fi , i s e c v r e s r o n o i t a t n e m u c o d l a c s fi .
l s n o i t a u g e r T A V Infrastructure Malta 291 292 i ) g n n n a P d n a l E U N E V E R – , ( P I T M 293 294 e t a u q e d a p u t e s s a h A P e h t , n o i t a d n e m m o c e r ’ s O A N e h t s s e r d d a o t r e d r o n I ) s e e F ( i g n n n a P l t n e m p o e v e D l 2 1 .
, ) % 0 6 ( n o i t r o p A .
, g n i t i r w f o e m i t e h t t a I , ) P T M ( , t r o p s n a r T .

 .
s e h c n a r t y l r e t r a u q n i n o i t c a p u - ) C S I ( ) g n n n a P d n a l e g n a h C e t a m i l C , ( e u n e v e R - s e e f e r u t c u r t s a r f n I P I T M e r a d n a , ) A P ( , r e t r a u q y r e v E .
i g n n n a P d n a l e g n a h C e t a m i l C , .

 .
) O A N ( e c ffi O t i d u A l a n o i t a N e h T .

 .
, r e v e w o H .

s d r o c e r g n i t n u o c c a ’ , r e v o e r o M .
y t i r o h t u A g n n n a P i l 295 fi ✓ fl e r e r a A P e h t y b n e k a t s n o i t c a .
t r o p e r d e t n e m e p m l I e d u c n l i t a h t , .

e u n e v e r t i s o p e d .
A P e h t t a t u o d e i r r a c ’ s n o i t a r e p o t n e m e g a n a m h s a C ‘ , , s e t o v e u n e v e r t n e r e ff , .
t n e m n r e v o g o t .

r e t r a u q y r e v e , i y r t s i n M e h t o t A P e h t y b d e t c e ff e t n e m y a p .

 .
, ) A P ( .
e c a p n l i s i s l o r t n o c l a n r e t n i f o 296 Ministry for Transport, Infrastructure and Capital Projects 297 298 T N E M E G A N A M H S A C – Y T R O H T U A G N N N A L P I I P I T M i ) g n n n a P d n a l e g n a h C e t a m i l C , ( 299 300 - w o l l o F s a h t n e m e g a n a M i ) g n n n a P d n a l e g n a h C e t a m i l C , ( t n e m e g a n a m h s a C – ) A P ( .
, e s u l l e f t i , 0 2 0 2 y r a u n a J m o r f s a , d n a ) 2 5 5 .

p a C ( , n o i s i v r e p u s d n a s e i t u d f o s A .

i g n n n a P l d n a e g n a h C e t a m i l C , .
e r u t a n , l i a c r e m m o c r o , fl e r , s s e c o r p .

1 0 .
) O A N ( ’ s e c ffi , .
, s u h t ; .

e u n e v e r f o s s e n e t e p m o c l 301 ) Q f R ( s n o i t a t o u Q r o f t s e u q e R A .
, ‑ , l i a m y b t n e s s t n e m y a p .

s e c ffi .

 .
ff .

 .
d e n r e c n o c s e e y o p m e l d e t n e m e p m l I ‑ , 1 2 0 2 h c r a M n I .

 fl e r , s s e c o r p .

1 0 .
fi , .
, e u n e v e r f o n o i t c e l l o c e h t ✓ .
302 Ministry for Transport, Infrastructure and Capital Projects fi , , , r e c ffi o t n e d n e p e d n i n a .
ffi o h s a c ’ s A P e h t t a s t n e m y a P .

 .
, , s k e e w d e k o o l l y e t a u q e d a g n e b e r a i , y n a f i , i s e c n a p e r c s i D .
m e t s y s d e t n e m e p m l I r e t n u o c ‑ e h t ‑ r e v o r o f s t n e m y a p t a h t g n i t a c d n i i , , € ffi a n e e b s a h , fl e r 0 0 0 0 1 , € f o l d o h s e r h t e h T .

n o i t c e s .
n o i t c e s .

 / , e s u a c e h t i e n m r e t e d o t o t n i .

n e k a t g n e b i ✓ ✓ ✓ .
Planning Authority 303 304 I E R U T D N E P X E – Y T R O H T U A S D N A L I ) ( 305 P I T M 306 .
- ) A L ( . )
3 6 5 p a C ( ) ( e r u t i d n e p x E – , o t d e r e h d a g n e b i e r a s n o i t a u g e r l , l e t a t s e e b a v o m m i s ’ , ‑ n I .
s e s u a c l .

e s o p r u p c i l b u p r o f d e r i u q e r e b y a m .
, ) R P P ( , .
i s e c v r e s i t n e r e ff d f o n o i s i v o r p e h t r o f s t n e m e e r g A .

 .
e c n a n F r o f i i y r t s i n M e h t m o r f 307 fi .
, t n e m e r u c o r p o t n o i t a e r l n I ) C O D ( .
.

d e n r e c n o c s e e y o p m e l ✓ ✓ .
, s u h T , , d e fi .
o t n i d e r e t n e i s e c v r e s d e t c a r t n o c , .

s e i t r a p h t o b y b d e n g i s m u d n e d d a 308 Ministry for Transport, Infrastructure and Capital Projects .
fi fi .
.

 , y t r e p o r P .

 .

 .
e s i c r e x e e v i s n e t x e o t t i m e r ’ , ’ t n e m n r e v o G l l a s e fi .
s e u a v l s e t a r e t i e r O A N , .
l e b i s s o p s a y l r a e s a d e t a i t i n i s i Lands Authority 309 fi ‑ fi h t i w d e r e v o c .
’ s A L e h t f o t n e m e v o r p m i .
s e c i t c a r p ✓ fi e t a i r p o r p p a , 310 Ministry for Transport, Infrastructure and Capital Projects .
fi .

 .
, , , , s n o i t a u g e r l .
Lands Authority 311 312 , ‑ I 313 314 I P T M .

 .
n o i t c u r t s n o c d n a , s d n a l , s t c e o r p j n o i t c a p u - , t r o p s n a r T r o f y r t s i n M e h t i , t i d u a e h t f o e m i t e h t t A l a t i p a c , t r o p s n a r t , e r u t c u r t s a r f n i ’ s a t l a M r o f l e b i s n o p s e r s a w ) P T M ( I s t c e o r P j – , , , .
, s P O S d n a s u o u n i t n o c d n a , t r o p s n a r t i t n e c ffi e , s t c e o r p j e v i t a v o n n i , .

n o i t u o v e l .
n o i t u o v e l .

n r u t e r ’ ’ fi a h t i w r e h t e g o t , .
fi e h t , s s e c o r p n o i t c e l l o c ‑ .

 .
n r u t e r s l a u r c c a d n a ’ 315 fi .

 .
.

d e n r e c n o c ff a t s e h t g n o m a l d e t a u c r i c d n a p u .

 .
r e n n a m y e m l i t ✓ ✓ .
i s e c o v n i e s a h c r u p ’ , .
, , f o e r e h t s t n e m y a P d n a s t n u o c c A ’ ’ .
ff o ‑ , .

n o i t c e S .
n o i t c e S .

l e b i s s o p s a l y e t a r u c c a s a 316 Ministry for Transport, Infrastructure and Capital Projects ff ‑ o t ‑ e n O .
: ; : s r o t i d e r c r o F • r o f e u d l l i t s S M F C n i s t n e m t i m m o c : s l a u r c c a r o F • .
, ) k o o b k r o w l e c x E ( .
fi .

 .

d e n r e c n o c ff a t s e h t g n o m a l d e t a u c r i c n e e b s a h .
n r u t e r ’ s r o t i d e r c e h t ✓ , s e r u g fi ’ - r a e y ’ fi n o c t r o p e r o t P T M e b a n e I l l l i w s i h T .
n r u t e r .

e r u g fi e t a r u c c a e r o m a MTIP ‑ Creditors and Accruals 317 fi ✓ .
’ t n e m n r e v o g e h t f o w e v i n I e h t , g n i t n u o c c a l a u r c c a s d r a w o t d n e s ’ , e r a d e c o v n i i t e y t o n s t n u o m a .
r o f d e u r c c a y e t a r u c c a l , l e b i s s o p s a 318 Ministry for Transport, Infrastructure and Capital Projects 319 320 S R O T B E D ‑ A T L A M T R O P S N A R T P I T M 321 322 .

s r e t l u a f e d m r e t ‑ , .
, n o i t a u g e r l r e p o r p f o l a g e L .

 .
d a o r b a d n a y l l a c o l h t o b , s t s e r e t n i r e h t o d n a , s e s s e n i s u b , i s e c v r e s n o i t c a p u - ) M T ( , , – a t l a M t r o p s n a r T P I T M , s n o s a e r i g n d u c n l i , , s t b e d l e b a t c e l l o c .
.

 ff .
, ff , l e b i s s o p s a r a f s a , ff e n a .
323 fi / .

 ) M T ( a t l a M t r o p s n a r T s i h T .
, i l e c h e v d e r e t s i g e r d e t p e c c a s a w ) O A N ( e c ffi O t i d u A l a n o i t a N y l l a i t r a P e h t , , l o r t n o c ’ .
s r e c ffi ’ , e r o f e r e h T .

 , 9 1 0 2 r e b m e c e D 1 3 t a s a ✓ p u w o l l o f o t n a p l d e t n e m u c o d ‑ l l e w A .
, s e c n e c i l i g n v i r d o t .
ff o ‑ e t i r w f o t n u o m a e h t s a 324 Ministry for Transport, Infrastructure and Capital Projects , .

e u d s i e c n e c i l i l e c h e v r i e h t .


 ✓ .

 .
fi i t s u J r o d e t p e c c A e s i w r e h t o ✓ .
I P T M , ) t n e m e g a n a M l i a c n a n F ( ; , r e t r a u q y r e v E .
, ff o k c u r t s n e e b e v a h h c h w i t f a r d t s r fi e h T .

 ; l l i w r o .
; s n o s a e r g n d u c n i l i , .
i l y g n d r o c c a d e t r o p e r s i Transport Malta 325 326 O Z O G R O F Y R T S N M I I Z O G M 327 328 – 329 330 s i t i , r e v e w o H .

 , .

o z o G n i s n o s r e p , l s s e e h t e n o N .
s t n e m y a p r e v o t n a c fi , , ff u s y l r e d e l r o f e r t n e c y a d a d n a .
fi i r e v y r a s s e c e n t a h t d n a , .
y t i r u c e S l i a c o S f o t n e m t r a p e D 331 n o i t c a p u - w o l l o F s i ) Z O G M ( – fi , l s s e e h t e n o N w e n a f o d e fi i t o n e r a e t a t s a n i n o i s s i m d a , n o i t u t i t s n i d e c n a n fi % .
n o i s n e p s ’ ff .
, , e t a r n o i t c u d e d l i a c ffi o e h t f o , .

t n e m y a p .
s t n e m y a p r e v o e b i s s o p l 332 Ministry for Gozo fi , t n e m e e r g a .
.

n o i t s e u q e u s s i o t e c ffi O s r e d r O t c e r i D e h t r o f .
, s n o i t a u g e r l ‑ x i s e h t i g n d e e c x e t o n t u b , e m i t .
Residential Services in Gozo for Older People 333 334 ’ I S T H G R S N E R D L H C I , I Y L M A F E H T R O F Y R T S N M I I ) C F S M w o n ( S C F M i ) s t h g R s n e r d ’ , ( 335 336 I S T F E N E B Y G R E N E – S E R U S A E M T R O P P U S Y G R E N E ) C F S M w o n ( S C F M 337 338 fi e n e b s i h T .
, ) S S D ( , n o i t a d n e m m o c e r ’ .
fi s i h T t fi .

s d n u o r g n a i r a t i n a m u h n o r o , t s e t s n a e m e m o c n i n a h g u o r h t r o , s e s a c l i a c o s .
ff e e h t e t a g i t i m o t s e i l i m a f e m o c n i ‑ w o l g n i t s i s s a t a .
, , i l y e t a m x o r p p a , 9 1 0 2 r e b m e c e D 1 3 t a s a , S S D o t i g n d r o c c A .

 .
e r u s a e m s i h t m o r f g n i t t fi € , d n a 0 0 0 4 € , l i y e t a m x o r p p a s a w n o i t c a p u - w o l l o F y b d e r e t s i n m d a i , t fi e n e b y r o t u b i r t n o c ‑ n o n a s i ) B E ( t fi e n e B y g r e n E e h T s t fi e n e b y g r e n E – s e r u s a e M t r o p p u S y g r e n E ) C F S M w o n ( S C F M .
, , 5 6 7 9 5 0 5 € s a w d e s n e p x e t n u o m a l a t o t e h t , 9 1 0 2 n I .

 , .
.

s t n e m e l t i t n e t fi e n e b 339 ) B E ( t fi e n e B y g r e n E y c n a p e r c s i d e h T .

S S D o t l l i b s a w h c h w i , S A D d e s a b ‑ h s a c a g n i t n u o c c a .
, ) B E ( t fi e n e B y g r e n E r o f l e b g i i l e , .

f o o r e n o .
fi ✓ fi fi , , 0 8 4 7 0 5 4 € ff d i , 9 1 0 2 r e b m e c e D d n e t a s a S A D e h t n i a , s u h t — O A N e h T , 5 6 7 9 5 0 5 € , o t g n i t n u o m a .
, 5 8 2 2 5 5 € ) 8 5 1 , 6 7 4 € ( e c n a a b l s i h t , 9 1 0 2 y r a u r b e F n i d e t c e ff e s t n e m y a p .
‑ / d n a i s e i r a c fi .
, y l t n e u q e s n o c d n a , , fi e n e b s i h T .
d e t a t s r e v o s a w n o i t s e u q n i 340 Ministry for the Family, Children’s Rights and Social Solidarity , e v i l s e o g h t n o m ‑ ff e e h t e r u s n e o t d o i r e p .
s t fi fi fi fi e n e B .
s t fi , , i s e s a c d e t s e t ‑ s n a e m .
7 0 0 2 o t k c a b d e t a d i s e i r a c fi , s e s a c e m o s n i , r e v e w o H .
t i n U B E e h t y b y n i t u r c s ✓ .

s t fi e n e b e s e h t n o n o i t c n u f l e b a fi fi e n e b e h t , l i a r t t i d u a f o .
d e fi i r e v e b t o n d u o c l B E i g n m r fi n o c n o i t a c fi i t o n S S D a k c a l e h t o t e u D .

d e fi l s a w t n e m e l t i t n e .
Ministry for the Family, Children’s Rights and Social Solidarity Energy Support Measures 341 fi fi .
✓ ✓ o t l e b a s i v d a s i t i , , fi i r e v g n i l b a n e s u h t .
, n o i t a c i l p p a s i t i , fi e n e b t a h t d e d n e m m o c e r .
, n o i t a r a c e d l d e t n e m e p m l I , .
.

 fi n o c , r e n o i t i t c a r p .
342 Ministry for the Family, Children’s Rights and Social Solidarity l i a c ffi o / e t a c fi i t r e c l i a c d e m a t i m b u s o t i s e i r a c fi fi n o c o t n o i t a r a c e d l .

 .
9 0 0 2 y r a u n a J 0 2 d e t a d , , .
ffi o / e t a c fi i t r e c l a c i d e m a t i m b u s o t s e i r a i c fi fi n o c o t n o i t a r a l c e d .
fi e n e B y g r e n E e h t f o g n i s s e c o r p ✓ .
, n o i t a c i l p p a s i t i , fi , n o i t a r a l c e d e h t t a h t g n i m r fi n o c , r e n o i t i t c a r p .
9 0 0 2 y r a u n a J 0 2 d e t a d , , .
Ministry for the Family, Children’s Rights and Social Solidarity 343 344 I E R U T D N E P X E D N A E U N E V E R ‑ L A F T ‑ T A T N E S R A Ħ ‑ L L A Ħ G A J I Z N E Ġ A I ) C F S M w o n ( S C F M ) e r a C e v i t a n r e t l A e t a r o t c e r i D w o n ( 345 346 , , 6 4 0 3 5 0 3 € , f o e m o c n i l a t o t a d e d r o c e r T Ħ A , i w e v e r r e d n u r a e y d e s i v r e p u S .
fi f o e s a e r c n i n a , , 4 7 6 3 3 1 3 3 € , , g n i t i r w n i d e t s e u q e r g n e b i e r a ) s V A S ( s t i s i V s s e c c A r a e y l i a c n a n fi d e d n e T Ħ A , s u h T .

e r u t i d n e p x e s ’ r a e y i s u o v e r p e h t r e v o % 1 1 w o n s i e r u d e c o r p w e n A .
s t n e m n g i s s a s ’ , 9 1 0 2 r e b m e c e D t s 1 3 t a s A , .

1 2 3 0 6 2 € f o t i c fi e d a h t i w 9 1 0 2 .

s V A S f o r e b m u n g n i s a e r c n i ‑ r e v e e h t s s e r d d a o t e c a p n l i .
8 1 0 2 f o d n e t a s a 8 7 7 , 1 2 4 € m o r f e s a e r c n i n a , , 5 9 0 0 3 7 € t a d o o t s e c n a a b l d a h S W S F e h t , l s e c h e v i n e v i r d ‑ r u e ff u a h c n o n r e c n o c ’ s O A N o t n o i t a e r l n I f o s s e n e v i t c e ff .

 .
s t e s s a d e x fi s a l l e w s a , .
S W S F t a e c ffi O d a e H y b y l l a r t n e c n o i t c a p u - ) T Ħ A ( l a f T ‑ t a t n e i s r a Ħ ‑ – l a f T - t a t n e i s r a Ħ - l l a ħ g a j i z n e ġ A ) e r a C e v i t a n r e t l A e t a r o t c e r i D w o n ( ) C F S M w o n ( C S F M e h t g n i r u D .
l a f T ‑ t a t n e i s r a Ħ ‑ 347 fi ) T Ħ A ( l a f T ‑ t a t n e i s r a Ħ ‑ l l a ħ g a j i z n e ġ A ’ .
.

 ffi ’ .
y r a s s e c e n d n a , l a c i t c a r p , l e b i s s o p s i t i i g n o g n O , , , y r a v e s e h T .

d e t a i t n a t s b u s s t s o c e s a e r c n i n i , ’ t n e m n r e v o g o t .
.

s e c n a n fi ✓ , s u h T .

 .
, y e n o m e h t g n i t c e l l o c y l l i a c ffi .
l e b a l i a v a 348 Ministry for the Family, Children’s Rights and Social Solidarity s a w t I .

 .
s V A S y r a s s e c e n n u f o n e d r u b e h t : t a h t d e t n e m e p m l I n i y l t n a c fi .

 , r e d r o e r a c n i , t a h t d e e r g a s a w t i d n a ) B R C M ( d r a o B i w e v e R e v i t a n r e t l A , r o t c e r i D e h t , 2 0 6 p a C h t i w e c n a d r o c c a s i h T .
s s e c c a f o e p y t e h t i e n m r e t e d l l i w ) C A D ( .
, fi ’ s T Ħ A g n i t s e u q e r s i t r u o C e h T .
s V A S e t i n fi • • , d o i r e p l a i r t a r e t f A • .
.

 ‑ i s a u q s t i o t .
s u t a t s n i f o t n e m e e r g a t i c a t y n a , , .
t n e m y a p e v i t c e p s e r e h t d n a Ministry for the Family, Children’s Rights and Social Solidarity Aġenzija għall‑Ħarsien tat‑Tfal 349 fi .
, .

s t n e m n g i s s a s ’ r o s i v r e p u s .


 .

d e s i l i t u g n e b s i i i e c v r e s e h t d n a , d e d u c n o c l ✓ ✓ ✓ ✓ fi i r e v - n o n d n a s t s e u q e r e m i t g n i l l e v a r t .
, r e v o e r o M l l e b a r u s a e m d n a e b a fi , s c i r t e m .

n o i t a c fi , t s i l e m i t e h t s a e v r e s l d u o c i h c h w , r o s i v r e p u s .
fi - r u e ff u a h c s t i s i v s s e c c a d e s i v r e p u s , .
s n o i t a u g e r l t n e m e r u c o r p 350 Ministry for the Family, Children’s Rights and Social Solidarity m r fi .

s n o i t c i r t s e r I 9 1 ‑ , .
‑ r u e ff u a h C n o i t c A n o i t a c fi i t s u J r o d e t p e c c A e s i w r e h t o ✓ n i e b o t e r a i e c v r e s r o f s t s e u q e R , .
l i a r t t i d u a l l u f a i e d v o r p d n a , ffi o i n e r e h w , , r e c ffi .
r e b m u n t c a r t n o c e h t .

t n e m y a p r o f d e r r e f e r e r a e s e h t , t c e r r o c d e m r fi n o c s p i r t , l e b i s s o p e r e h W .

r o t c a r t n o c e h t .

 .
e c n a d n e t t a d n a e m i t d r o c e r o t .

e c ffi O d a e H h t i w g n i t r a t s , y l l a u d a r g d e t n e m e p m l i .

s e g a w f o n o i t a u c a c l l l a u n a m .

 .
Ministry for the Family, Children’s Rights and Social Solidarity Aġenzija għall‑Ħarsien tat‑Tfal 351 fi .
ff , S W S F o t d e s s e r d d a e b .
, r e v e w o h ; .
fi i t i c e r s a w i g n m o c t r o h s s i h T .
s r o t c e r i D f o d r a o B e h t y b n o i t a c fi i t a r a h g u o r h t , d e g g a fl ✓ ✓ ✓ ✓ , r e v o e r o M s e i t i t n e r e h t o g n i r e v o c , T. Ħ A f o e m a n e h t n i d e u s s i e b o t , .
.

 , d e v o r p p a e r a s n a o l h c u s f I .
e c a p n l i e b o t s i t n e m e e r g a , , s i s a b e h t g n i t a c d n i i y l r a e c l 352 Ministry for the Family, Children’s Rights and Social Solidarity .
l i a r t t i d u a l l i u f a e d v o r p o t , fi ‑ t e s s i h T d e m u s s a ) e r a C e v i t a n r e t l A ( r o t c e r i D e h t , , 0 2 0 2 , 1 y r a u n a J n o e c ffi o t e y , , i w e v e r .
t c A e h t y b d e d e s r e p u s .

 .

 ) C A D ( e r a C C A D . )

2 0 6 p a C ( t c A ) e r a C e v i t a n r e t l A ( .
) e r a C e v i t a n r e t l A ( 2 0 6 r e t p a h C ( t c A o t n i e m a c ) a t l a M f o s w a L e h t f o .

t c e ff ‑ .
y g e t a r t s d n a ’ ‑ g n o l , s e i t i t n e r a l i m i s f o Ministry for the Family, Children’s Rights and Social Solidarity Aġenzija għall‑Ħarsien tat‑Tfal 353 354 I – E C N E D S E R L U A P E D T N E C N V T S I i ) ( S T N E M U L O M E L A N O S R E P 355 ) C F S M w o n ( S C F M 356 g n i t t e s i g n d u c n l i , .
- w o l l o F d e d n u f ‑ e t a t s t s e g r a l ’ s a t l a M s i ) R P V S ( e c n e d i s e R l u a P e d t n e c n V i t S i ) ( s t n e m u o m e l l a n o s r e P – e c n e d i s e R l u a P e d t n e c n V t S i ) C F S M w o n ( ff o t I .
y l r e d e e h t l r o f e c n e d i s e r .

ff a t s f o s e i r o g e t a c t n e r e ff fi e n e b ‑ t s o c A .
.

 , 9 1 0 2 g n i r u d .
, d e s s e s s a o s l a e r e w ) L O T ( I u e L i n I ff O e m T i f o s e c n a a b l i g n d r a g e r .

l d e t a u m u c c a s r u o h f o r e b m u n t n a c fi n g i s i a d a h s e e y o p m e l f o r e b m u n .

 .
d e t o n o s l a s a w u e i l n i ff o e m i t l f o s e c n a a b f o n o i t a u m u c c a l 357 fi .

e r u d e c o r p d e s i v e r e h t .


 .

d e n r e c n o c ff .

 ✓ s e i t l u c ffi d e h t i i d e t a c o s s a I 9 1 ‑ D V O C h t i w .
‑ , , O A N g n i t s e t , d e t c e p x e s a , .
e v i t s u a h x e p u ‑ .

 , , .
358 Ministry for the Family, Children’s Rights and Social Solidarity , e r o m r e h t r u F .
, s d e e n e c n e d i s e r o t i g n d r o c c a ff ff , s s e n e v i t c e ff e t s o c e r u s n e o T .
fl r o f s w o l l a t n e m e e r g a .
fi e n e b ‑ , .
.

 fi i t n e d I .
fi i t s u J d e t n e m e p m l I m r e t ‑ .

 .
N M U M h t i w t s e r .

s r e g a n a M i t h g N d n a ) t h g n ( ✓ ff e m r e t ‑ .
l e b i s s o p m u m n m i i ✓ ✓ .

 .

 .

 ) 1 ( 7 .
d o i r e p t s e r y l i a d m u m n m i i St Vincent de Paul Residence 359 , ffi .
‑ ) O C ( I d e t n e m e p m l I , .
, , d r a g e r .

s e c n a w o l l a l e b a i r a v d n a d e x fi e h t l l a f o n w o d k a e r b y r e v e g n i r u D .
t s i l y a P l i a n F e h t d n a , .

 .
, s e c n a w o l l a n o i t a c fi i s s a c l e h t r o / d n a t n e m e g a g n e f o t c a r t n o c e h t .
r e c ffi ‑ e e y o p m e l i g n d u c n l i , i d a p y r a a s e h t l t a h t e r u s n e o t , ‑ y r a a s l e h t , d o i r e p y r a a s l .
, g n i t i r w n i d e s i l a m r o f s a h P V S .
fi ✓ ✓ ✓ .
s e c n a w o l l l a e b a i r a v d n a d e x fi , , y r a s s e c e n s a d n e m a d n a n u r l l o r y a p .

y l l a t s t n u o m a l l a t a h t e r u s n e o t .
l i a r t t i d u a l e b a i l e r d n a l e t e p m o c 360 Ministry for the Family, Children’s Rights and Social Solidarity fi .
l i a v e r p s n o i t i d n o c i t n e r e ff d s s e n u l , .

 .
, .

s n o i t a e R l P V S e h t , .
, , k r o w .

r o r r e n a m u h e t a g i t i m ✓ .
ff , l e b i s s o p s a r a f s a , o t r e d r o 1 2 0 2 r e b m e c e D .

 .
l o r t n o c r e d n u n o i t a u t i s St Vincent de Paul Residence 361 2 2 0 2 h c r a M r e c ffi fi , e m i t n a e m e h t n I .
, l e c n a a b L O T I e b l l i w h c h w i , e c n a a b l I L O T ’ .
d o i r e p k e e w ‑ .

I L O T f o .

 .
o t d e r e h d a i g n o g n O e r a s w e v e r i d n a , , m e t s y s R A K A D e h t e t a d p u o t ) A C S M ( .

l i y g n d r o c c a t u o d e i r r a c i g n o g n O .
, y c n e r a p s n a r t d n a .
l i a r t t i d u a l e b a i l e r d n a l e t e p m o c 362 Ministry for the Family, Children’s Rights and Social Solidarity fi ’ .
.

 fi .
i n o n U e v i t c e p s e r e h t d n a St Vincent de Paul Residence 363 364 I – ) ( ) C F S M w o n ( S C F M 365 366 i g n d u c n l i , , y t i r a d i l o S l i a c o S d n a s t h g R i ’ , 6 3 1 , 0 3 € f o s e s n e p x e d a p e r P i .
1 6 2 , 1 8 2 € o t .

 , .

 , .
ff .
s e c i t c a r p r e h t o d n a , .

t n e m y a p l a u t n e v e d n a n o i t s e u q .
fi i t n e d i e h T e n i l n i t e g d n a s n o i t a c fi .

g n i t n u o c c a l a u r c c a h t i w .
367 n o i t c a p u - w o l l o F e v i t c A s a n w o n k , – e r a C y t i n u m m o C d n a y l r e d E l i ) ( ) C F S M w o n ( S C F M , y l i m a F e h t r o f y r t s i n M i e h t i n h t i w ) C C A A ( fi .
fi .

 € .
, ✓ ✓ fi .
e e r g a d n a g n i s o l c n e e w t e b e c n e r e ff D i s e r u g fi , n o i t a c fi , .

R P V S y b s a f o r e f s n a r t e h t t c e fl e r o s l a l d u o h s .
, 368 Ministry for the Family, Children’s Rights and Social Solidarity i h c h w 0 0 0 0 1 , € r e v o d e p u o c e r e v a h C C A A e h t , n o i t c a s i h t .
fi ff ✓ e r a s t n e m e g n a r r a n o i t c u d e d , .
n o i t c e s s n o i s s i m d a e h t f o t a h t .

 fi i r e v s i h T .

r o t c e s s i h t n i s e m e h c s .


 .
✓ .

e t a d h t a e d e v i t c e p s e r .


d e r r a b ‑ Elderly and Community Care 369 .
, e t a t s e h t y b d e c n a n fi fi fi i r e v s i h t , 0 2 0 2 g n i r u D .
, e m i t n a e m e h t n I .

 .
✓ ✓ ✓ o t s i C C A A e h t , e m i t n a e m e h t n I y f i t n e d i o t t s i l ’ , .
d o i r e p t c e r r o c e h t n i 370 Ministry for the Family, Children’s Rights and Social Solidarity .

 , r e n n a m s i h t n I .

s r a e y d e t n e m e p m l I i t n e r e ff .
n r u t e r ’ s r o t b e d e h t n i d e t c e fl fi ff d i o w t g n i s u e r e w C C A A e h t , 1 2 0 2 l i r p A o t r o i r P ✓ , s e r u g fi f o s s e n e t e p m o c l e r u s n e o T s A .
i s e c n a p e r c s i d n i d e t l u s e r i h c h w , , , r e t t a m e h t i g n v o s e r l o t s i C C A A , d n e s ’ .
r a u c r i c F M .

 ✓ .

 fi .
ffi .
s e m a r f e m i t Elderly and Community Care 371 372 i ) ( I – ) C F S M w o n ( S C F M 373 374 i g n y f i l p m i s y b , fi r i e h t n o n o i t a m r o f n i e t a r u c c a d n a , y l e m i t , , , ) C C A A ( .
, , 2 3 1 , 4 6 9 6 2 € , o t d e t n u o m a .

 .

s l a u r c c a d n a s r o t i d e r c h t i w , e r u t i d n e p x e d e u r c c a s a 6 2 3 0 2 7 € r o f d e t n u o c c a o s l , a t I .
ff ’ s r o t i d e r c , e r o m r e h t r u F .

 , d e t a d p u y l l r a u g e r t o n e r e w .
r a e y e n o i n h t i w e u d 375 n o i t c a p u - ) ( s l a u r c c a d n a s r o t i d e r C – e r a C y t i n u m m o C d n a y l r e d l E ) C F S M w o n ( fi ’ , r e v e w o H .
t h g i s r e v o i e n u n e g a f o t l u s e r e h t .

 .
, S M F C e h t h g u o r h T .
✓ ✓ ✓ d e t s e u q e r O A N e h t , 0 2 0 2 t s u g u A 4 n O ’ , , r e v e w o H .

 .
, fi n o c t o n o t g n i t n u o m a , s e c n a a b l ’ s r e i l p p u s , l d e p m a s 8 1 e h t f o t u o , , 2 7 6 6 4 1 , 9 € fi n o c k c a b d e e f d e t t i m b u s t e y , .
.

e r u g fi ’ s r o t i d e r c ’ ’ .
r o t i d e r c 376 Ministry for the Family, Children’s Rights and Social Solidarity d e t n e m e p m l I r e h t o n a d n a ) e c n a n F i & s t n u o c c A ( ffi o h t i w t n e m e t a t s ’ .

i d e v e c e r i s e c o v n i .


 .

 .
n o i t c a s n a r t f o e t a d e h t m o r f i r e ff .

 , s i s a b y l r e t r a u q a n O .
, , fi i t s u J e b n a c s n o i t a i l i c n o c e r , .
y l i s a e e r o m d e m r o f r e p .

 ✓ C C A A e h t , fi e h t d n a s r o t i d e r c .
✓ , s e r u g fi - r a e y ’ fi n o c E U S S I L O R T N O C .
Elderly and Community Care 377 fi .
, s u h T .

t n e m e r u c o r p y n a o t .

 ffi o l l A .
.

 .

 ✓ ✓ ✓ ✓ s i i e c o v n i n a f i , s d r o c e r e t a r u c c a r o F l d u o h s t i , d n e s ’ r a e y e h t e r o f e b d e t a d f i , r e v e w o H .
r o t i d e r c s a d e d u c n l i e b s ’ , d o i r e p l i a c n a n fi .
’ r a e y e h t t a d n e - .
, t a h t o s d n e s ’ , .
r o t i d e r c a s a r o 378 Ministry for the Family, Children’s Rights and Social Solidarity .

d e n r e c n o c ff a t s .


 fi fi i l p m i s a d e t p o d a s a h C C A A e h T .
r e n n a m y e m l i t a n i d e fi , r a e y e h t f o r e t r a u q t s a l e h t g n i r u D .

 , d e fi .
S A D n o d e d r o c e r e r e w i s e c o v n i , , s d r a w n o 1 2 0 2 l i r p A .

 .

 .
ffi o r e h t o n a d n a ) e c n a n F & s t n u o c c A ( r e g a n a M r o n e S e h T i ✓ ✓ ✓ .
s n r u t e r s t i n i s e r u g fi ’ , d n e s ’ .
l e b a c i l p p a s a , , ‘ – 1 0 0 2 / 0 1 .

l o N r a u c r i C F M r o f s e r u d e c o r P : g n i t n u o c c A l a u r c c A .
s e g n a h c y r a s s e c e n e h t Elderly and Community Care 379 380 FOLLOW-UP ACTION ON OTHER NAO AUDITS CONDUCTED DURING 2020 381 PERFORMANCE AUDIT: COMMUNITY CARE FOR OLDER PERSONS JANUARY 2020 – MSCA Active Ageing and Community Care (AACC), in consultation with all stakeholders, has drawn up a detailed community care strategy document covering the period 2019‑2022, guided by two national policy documents, namely the “National Strategic Policy for Active Ageing, Malta 2014‑2020” and “A National Strategy for Dementia in the Maltese Islands, 2015‑ 2023”.
The measures that were included in this document were further broken down into specific key performance indicators (KPIs), thus ensuring that measures are translated into measurable outputs.

AACC is actively monitoring these outputs.

Looking forward, a new national strategy is being drafted by a key expert and will be open for public consultation later this year.

The AACC finalised its Quality Service Charter (QSC) for all its services.
This charter includes timeframes, from receipt of application till the delivery of service.

Servizz.gov and local councils will assist in the provision of AACC applications while there is also an arrangement with the local councils to help the elderly with the filling of the respective application forms.

A manual of procedures pertaining to the Social Work Unit was finalised, which introduced and implemented the concept of case load management and monthly supervision for all employees.
The Social Work Unit has been strengthened with respect to holistic social work intervention so that these professionals can devote more time to cases and ensure proper follow‑ up.

Additionally, individual social care plans are being devised for long‑term cases.

to identify gaps and ensuring the highest standard.

AACC has several internal protocols for every service, together with a Complaint Standard Operating Procedure (SOP).
AACC has set up a new quality assurance section which is responsible for monitoring all sections.

A new officer was assigned to the Meals on Wheels team to further enhance the monitoring function.

Monitoring processes were also introduced to improve the Meals on Wheels service.

The call for tender for the Meals on Wheels service includes the recommendations put forward by the NAO.

This will ensure a more reliable, cost‑effective and user‑friendly service.
The contract with the prospective winning bidder will also provide for the imposition of penalties if service delivery is not made within established timeframes.

With regard to the CONVERGE EU‑funded project, the AACC is fully collaborating with the Information Management Unit (IMU) to finalise the project by the first quarter of 2022, in line with the contract.

The AACC has strengthened its Procurement Unit and recruited two additional employees.

Thus, this unit now has a complement of five employees.
A module within the CONVERGE IT system is being developed for the Procurement Section to monitor and issue accurate, relevant, and timely reports.

This module will be operational by the end of 2021.

The integrated IT system will also allow professionals to have access to clients’ information that will eliminate procedural and administrative overlaps.

A Quality Assurance (QA) team of three professionals was set up in the past year to conduct internal ‘system audits’.
The QA team is carrying out client satisfaction surveys, spot checks, and acting as mystery shoppers AACC reengineered the Home Help Service where a number of changes were effected such as revising the elderly services application form to include a medical report of all individuals over the age of 65 years 382 residing within the same household and accepting assessments carried out by multiple professionals.
Moreover, the service provider increased the number of helpers to ensure that all applicants benefit from the Home Help service within a reasonable time.

The CommCare Unit has access to medical files and IT systems maintained by hospitals and health centres.

The unit is using such systems to maximise the efficiency and effectiveness of its services.

In addition, in line with the NAO’s recommendations, the Unit is seeking to minimise futile visits by contacting clients prior to the visit.
The AACC commissioned a client satisfaction survey regarding CommCare which established that 97% of its clients were satisfied with the overall service whilst 87% of the clients claimed that they either never encountered or very rarely had problems in communicating with the professionals.

In May 2021, the AACC started carrying out regular visits to all new clients and, by September 2021, all clients who require diabetes services will be regularly followed up by the diabetic link nurse.
In addition, by the end of 2021 a new tender for domiciliary nursing and caring will be issued which will address timing and language barriers concerns.

383 PERFORMANCE AUDIT: ASSESSING THE PUBLIC TRANSPORT CONTRACT AND TRANSPORT MALTA’S VISIBILITY ON THE SERVICE FEBRUARY 2020 – MTIP Transport Malta (TM) has reviewed the classification of health and safety non‑conformities with the service provider and re‑classified them with a more objective penalty structure.
The official list has been discussed and agreed with the operator and formalised through an addendum to the contract.

By October 2021, TM will publish a tender for the development of software and supply of 10 electronic devices that are able to communicate with other hardware operated by the Authority.

Public Transport inspectors will record their on‑the‑bus inspection findings on such devices.

Through the proposed software, the inspections will be more streamlined.
This will enable the backend to identify shortcomings in both the vehicles inspected, and in instances of non‑conformities.

Detailed technical specifications have been prepared for inclusion in the tender to be issued.

Consequently, the Public Transport Unit (PTU) will then be able to focus on high‑risk areas and carry out inspections without prior notice.

The system will be able to flag health and safety issues immediately to the bus operator.
This will expediate the time required to raise the alert, and considerably reduce the respective risks.

Once the application is in hand a risk matrix will be drawn up.

With such devices and software, there will be additional benefits such as reducing back‑office processing, standardisation of inspections, remote monitoring of the inspectorate staff, and obtaining better‑focused results.

The PTU is drafting standard operating procedures detailing all the processes in place once the system is introduced.
In addition, officers are requested to attend related training from time to time.

Following internal analysis, TM implemented the recommendation put forward by the NAO and increased the number of inspectorate staff.

As a result, on‑the‑ground monitoring hours have been extended.

Monitoring days have also been extended to weekends and public holidays.
Between January and June 2021, the PTU conducted a total of 1498 of monitoring hours, representing an increase of 52 per cent when compared to the hours put in prior to the increase in the number of inspectorate staff.

Once the full complement of inspectorate staff is achieved, TM intends to explore the benefits of engaging non‑uniformed inspectorate staff to enhance its monitoring efforts.
The PTU reduced the reliance on information processed by the service provider so as to secure a higher level of comfort on the integrity of such data.

As a result of the increase in inspectorate staff, information on route movement is gathered by TM officers.

Monitoring points are determined by PTU management and are not communicated to the operator.

Notwithstanding, TM ensures that the data provided by the service provider is reviewed and corroborated with the on‑ the‑ground monitoring data.
TM has introduced a new procedure whereby all queries and complaints received are registered.

The replies to complaints or queries are also being registered, to ensure adequate audit trail, enabling progress tracking of registered complaints.

Moreover, the Customer Care Unit follows up with the person raising the complaint or query.

In order to ensure that all queries/complaints are followed up by the PTU with seven days, a second check is carried out to identify any open queries.
384 A REVIEW OF THE ETHICAL FRAMEWORK GUIDING PUBLIC EMPLOYEES - APRIL 2020 – OPM With respect to restrictions regarding the acceptance of gifts, it is considered that acceptance of gifts may give rise to conflict of interest, therefore restrictions are extended also to family members of public employees, in accordance with the Code of Ethics in the PAA.
IPS is providing regular training on how the 2019 Public Administration Act (PAA), the Code of Ethics, and the Public Service Management Code (PSMC) integrate with one another to better guide public employees and provide a clear ethical framework.

OPM concurs with the NAO’s recommendation and has included further details in the PSMC on the conditions related to post‑public employment in line with the provisions of Directive 14.
With reference to NAO’s observation regarding conflict of interest, Section 6.2 of the PSMC has been amended to reflect the provisions of the PAA, with particular reference to ‘close relations of public employees’.

In line with article 17(1)(b) of the PAA, the overseeing role of the respective Permanent Secretary is a safeguard in place to ensure that conflict of interest is duly declared or reported.
Other effective safeguards are the establishment of units, such as the One Stop Shop, which are open to receive notifications and complaints of any ill practice, as well as the declaration forms which are required to be filled‑in by board/committee members and officers in headship positions, wherein they declare any conflict of interest.

Moreover, an Integrity & Ethics Awareness‑Learning Programme (IEAL) has been launched in April 2021 by means of Directive 15 issued under the PAA.
385 PERFORMANCE AUDIT: TACKLING CHILD ABUSE MAY 2020 – MSFC The Minors Protection (Alternative Care) Act ‑ Cap 602 came into force in July 2020.

In anticipation of this, the Child Protection Services (CPS) re‑structured its processes to be in line with the requirements of this Act.

CPS is now in a better position to attain greater efficiency.

The new CP procedure includes three phases.


In Phase 1, after receiving a report, a preliminary inquiry is carried out to decide whether or not to accept the case within 5 days.

If the case is accepted, it is referred to Phase 2 where an assessment is carried out within 60 to 90 days.

Each investigation must be concluded with a decision; whether the application conforms to article 19 of Cap 602, or for closure, or for further treatment in the community.
In the latter case, the case of referred to Phase 3 and an intervention for treatment and monitoring is instigated.

All Phase 3 cases are regulated by bespoke social contracts that are specifically designed on a case by case basis.

With the enactment of Chapter 602, the onus of issuing orders was transferred from the Minister to the judicial system.

While this was a positive change, there were cases where the interpretation of the law proved to be challenging.
However, professionals from all jurisdictions collaborated to resolve the matter.

In mid‑2021, further amendments were made to Cap 602, which resolved the technical legal glitches.

New resources have been allocated by the judiciary.

The Directorate for Child Protection adjusted and enhanced its competence to be more in line with the forensic needs of the Court.

As acknowledged by NAO in its report, the CPS managed to reduce the waiting list by December 2019.
In July 2021, the CPS managed to reduce its backlog completely and is now managing the cases that are received in a shorter period by 15 – 20 days.

The challenge to allocate cases immediately in Phase 2 is related to issues of human resources, following an increase in the demand on the service, especially following the activation of article 9 of Cap 602; the Mandatory Reporting Clause.

As noted also within the NAO report, shortage of workers in the labour market is a real problem.
It is to be noted that CPS has filled all the vacant positions reported by the NAO.

There is also a focus on improving motivational factors within the service.

CPS is continuously working to enhance retention of its employees, who albeit the challenging nature of the work, feel that no other service can offer them the same level of motivation.
386 In its report the NAO remarked that there was a lack of sufficient homing facilities for children on care orders and thus, in order to provide accomodation, FSWS will have to rely on third parties such as NGOs and the Church.

FSWS highlighted that while this issue did not fall within its remit, it has managed to increase the budget for the NGOs providing such placements and to increase the Child in Care Benefit.
FSWS cannot consider implementing NAO’s recommendation to acquire premises which could be used to accommodate these clients since it counteracts with Government’s and FSWS’ policy of eliminating institutionalisation.

With regard to the delays in respect of the commencement of the operations of the Children’s House, as required by Cap 602, the CPS clarified that certain challenges that were encountered have been solved and at present the said House is functional.
In fact, several children have been interviewed via this procedure.

Entities who have used the Children’s House and its procedures to date include the Malta Police Force Vice Squad and Gender Based Domestic Violence Unit; the Juvenile Court through the Children’s Advocates; and the Review Board.

Furthermore, new technologies have been introduced to facilitate remote communication with the Children’s House to the Court House in Valletta, which should permit video conferencing.
A new Memorandum of Understanding (MoU) between the CPS and Child Safety Services (CSS) has been finalised and endorsed.

In the absence of CSS personnel during the summer recess, the Education Officer (Counselling) liaises closely with the CPS, carrying out tracing and collection of feedback from professionals with regard to interventions conducted with newly referred students.
The Education Officer contacts CSS personnel for feedback and even though CSS do not officially work during summer they still provide data.

It is also to be noted that counselling services are offered throughout the year at College level.

Hence if students followed by CPS were receiving such service during the scholastic year this service continues during summer.

A second Education Officer (Counselling) was recruited to enhance the service even further.
With a view to redress the NAO’s concern related to CSS data‑keeping, preliminary work is being carried out to improve the data‑management system.

PERFORMANCE AUDIT: A FOLLOW-UP OF THE 2016 ANALYSIS ON OHSA’S OPERATIONS – A CASE STUDY ON THE CONSTRUCTION INDUSTRY JUNE 2020 – MFH With reference to the NAO’s observations concerning OHSA’s operational philosophy, it is pertinent to note that whilst enforcement is one priority, its remit extends beyond enforcement functions.
OHSA’s functions include enforcement, education, promotion, and guidance.

This approach is consistent across the EU.

In striking the best possible balance for the successful fulfilment of all its functions, OHSA remains a very active enforcer, where the highest risks receive the greatest attention.

Notwithstanding that construction is considered a high‑risk industry worldwide, Malta has managed to achieve progress which has, in turn, translated into a downward trend in fatality and injury rates.
To ensure that OHSA’s staff complement and financial allocation are utilised efficiently and that inefficiencies are identified, OHSA has commissioned an external review of its operations, which amongst other things had to identify manpower needs.

This exercise was finalised and accepted by the Board.

Moreover, later this year, OHSA will be issuing a call for tenders for an electronic management information system (MIS).
With the introduction of MIS, the OHSA would be in a position to shoulder its regulatory functions more comprehensively and in a much more efficient manner.

In 2020, OHSA carried out circa 5,000 workplace inspections, mainly in the construction sector.

During the same year, OHS officers issued 1,980 improvement notices, 450 work activity cessation orders, and 313 administrative fines.
Following the NAO’s report, the OHSA issued a memo to all OHS Officers to inform them that their findings are to be registered each time, including in instances where no breaches of legislation materialised.

Moreover, as duly acknowledged by the NAO, OHSA is renewing its effort with the intent of reducing the follow‑up timeframe to four months.
With respect to fines and penalties, the OHS Act stipulates that breaches of any contravention are liable to penalties,which may be imposed by a court of law, and include a fine of up to €11,467 and imprisonment of up to two years.

The Act also gives discretionary power to OHSA to impose fines in lieu of initiating judicial proceedings.
Whereas OHSA has the power to impose a fine or fines for all breaches, including serious ones, OHSA has conditioned such powers through its own enforcement policy, which essentially states that administrative fines are only issued when the offence is minor or for breaches of administrative requirements on the part of the duty holder.

Furthermore, repeat offenders are not served with an administrative fine but are taken to Court.
In accordance with the OHSA Act and LN88 of 2018, the contractors involved in smaller domestic projects are required to carry out risk assessments and take the necessary preventive and protective measures, notwithstanding that a project supervisor is not required for such projects.
Regarding the NAO’s recommendation to set up an online free template to guide clients in drafting adequate contracts for the engagement of project functions supervisors, the project supervisors’ and tasks are listed in the pertinent legislation and explained in the Code of Practice.

The OHSA investigates near misses brought to its attention, particularly where the potential outcome could have led to a serious accident.
All other near misses should still be investigated by the duty holder, usually the employer.

OHSA ensures that all workers are protected at work.

Active cooperation is maintained with other entities whenever serious problems are encountered.

The OHSA is constantly collaborating with the Building Industry Consultative Council (BICC) in the development of the skills card.

OHSA is also actively cooperating with MCAST for the organisation of seminars.
All MCAST OHS trainers are either ex‑ OHS officers previously employed by OHSA, or have obtained a basic qualification in occupational health and safety.
387 AN AUDIT OF MATTERS RELATING TO THE CONCESSION AWARDED TO VITALS GLOBAL HEALTHCARE BY GOVERNMENT - PART 1 AND ADDENDUM | A REVIEW OF THE TENDER PROCESS JULY 2020 – MFH On 21 November 2016, the Union Ħaddiema Magħqudin – Voice of the Workers and the Medical Association of Malta, submitted a letter to the Chair Public Accounts Committee (PAC) requesting an investigation of the contracts awarded by Government to Vitals Global Healthcare Ltd (VGH).
The contracts referred to in this request related to the Gozo General Hospital (GGH), St Luke’s Hospital (SLH) and Karin Grech Rehabilitation Hospital (KGRH).

The NAO based its analysis on documentation made available to it by Government and its various subsidiaries.

In view of the fact that the concession is sub‑judice, it is therefore not prudent to provide any comments at this stage.
NAO’s analysis of the contractual framework that Government subsequently entered into and the eventual transfer of the concession to Steward Health Care will be addressed in Part 2 and Part 3, respectively.

388 INFORMATION TECHNOLOGY AUDIT: PLANNING AUTHORITY OCTOBER 2020 – MECP During the IT audit, the NAO noted a good number of positive findings, while some areas required improvement.

receiving such equipment.


This procedure is documented in the Planning Authority ICT Hardware Assets Procedure paragraphs 5.5.5 and 5.5.6.

The Planning Authority (PA) concurs with the NAO’s implement an recommendation to compile and ICT Strategy.

Preliminary actions carried out by the Authority comprise the finalising of the EU‑funded project that defined roadmaps related to Business Continuity Plan, Disaster Recovery Plan and Network Security and Architecture.
Adding to this, the Executive Council of the Authority has approved and provided direction in relation to the roadmaps’ objectives.

By December 2021, the Authority will also conclude the drafting of the three‑year plan which will then be presented to the Executive Council for its approval.

The NAO’s recommendations related to ICT budgeting have been taken on board and implemented by the PA. A policy is now in place and is being followed in respect of ICT purchases and the respective filing.
The PA included two thresholds.

With respect to purchases greater than €10,000, the justification is to be reviewed by the Executive Chairman and the Ministry’s approval is required, while for thresholds greater than, or equal to, €5,000 a written justification endorsed by the respective Director is required.

All relevant documentation is being filed to ensure adequate audit trail.

This policy is documented in the Planning Authority ICT Purchasing Procedure paragraph 5.2.
In respect of the NAO’s observation related to the disposal of ICT equipment, the PA is disposing of its equipment in an environmentally sustainable and secure manner.

A ‘Certificate of Destruction’ for IT equipment such as hard disk drives containing important data is being obtained.

The PA is maintaining records in the Hardware Inventory system application of all ICT equipment being disposed of, including records of items that are approved for disposal and donated.
All requests for donations are reviewed by management, acting on the principles of openness, equal treatment, fairness and transparency.

The Authority is filing the receipts obtained from charitable organisations In relation to the recommendation by the NAO regarding Patch Management, the PA is creating patch testing environments prior to deployment on live servers.

Patch testing is being carried out within a month from release.
Regarding the NAO’s observation on Business Process Re‑engineering (BPR), a procedure has been created within the ICT ISO Quality System to define the process, and keep record of changes effected to PA core systems, resulting from BPR.

Moreover, the PA took note of NAO’s recommendation and is considering the possible automation of the recording of billing/ payment transactions in PA’s accounting software.
For this purpose, the PA’s internal IT Department is currently in discussion with the Authority’s accounting software providers to determine possible ways how the systems can interface with each other.

Such discussions would then enable PA to determine a plausible way forward, not least in terms of implementation timeframes.
The PA, through its Communication Office, posted a link on the PA’s Facebook page, and to the Government Gazette website, thus informing the public about planning applications received and planning decisions.

In relation to the NAO’s recommendations regarding the documentation management process, the PA has implemented a number of actions to address the concerns raised.

A review of the document management processes has been carried out.
In this regard, an organisation‑wide document retention policy, complemented with the relative standard operating procedures (SOPs), has been drawn up.

Direct Orders having a value in excess of €5,000 (excluding VAT) are being assigned a unique internal file reference.

The checklist for invoice checking has been updated and now includes the verification of VAT number and company registration number.
389 PERFORMANCE AUDIT: AN ANALYSIS OF MALTA MEDICINES AUTHORITY RECRUITMENT PROCESS NOVEMBER 2020 – MTCP In relation to the prolongation of one specific recruitment process, MMA is committed not to deviate from the Authority’s own performances and avoid unnecessary excessive delays to conclude recruitment processes.
It is to be noted that the NAO’s report positively concluded that the remodelling exercise complied with the Authority’s strategic directive and has placed MMA on a sound foundation to fulfil its vision as a centre of excellence.

The NAO’s performance audit evaluated the extent to which the threefold increase in the Malta Medicines Authority’s (MMA) staff complement reflected the Authority’s requirements.
The objectives were aimed to assess the cost‑effectiveness of the increase in the Authority’s human resources.

In this regard, the audit objectives sought to determine the impact on the Authority’s staffing levels on the basis of: • Changes in the MMA’s mandate and work practices; • the compilation of a needs analysis to support the increase in the Authority’s staffing capacity; comprehensive business planning; and the Authority’s recruitment policies and generally‑ accepted practices.
• • Although the comment with respect to the over‑ prudent approach to financial and HR projections was not meant to diminish the best practices adopted by the Authority, the NAO outlined the fact that there is opportunity for more accurate projections.

In this regard, MMA took immediate action and a less conservative approach is being adopted during its business planning .
MMA is also ensuring that national budgetary measures, simplification plans and business plans formulated by the Authority highlight the cost of implementing specific measures.

390 INFORMATION TECHNOLOGY AUDIT: MALTA INDUSTRIAL PARKS LTD (now Industrial Innovation Solution – INDIS Malta Ltd) NOVEMBER 2020 – MEI Following the recommendation related to the anti‑ virus software, INDIS Malta Ltd ensured that all PCs have installed such software.

Updates are being installed automatically.


Any PC that cannot cater for such updates has been replaced.

All shortcomings raised by the NAO in relation to the website were addressed and is now in line with the Government Official Procurement website.

Regarding integrity of date and periodic certified restores of data, INDIS Malta Ltd explained that data is stored on the cloud, ensuring that if any data is lost on a PC, logs of forced restores are available.
The NAO recommendation to organise Information Security Awareness training to all new employees was welcomed by INDIS Malta Ltd, and such training shall be provided as part of the risk programme.

In February 2021, the Industrial Innovation Solution – INDIS Malta Ltd, then Malta Industrial Parks (MIP), engaged a Chief Operations Officer (COO).

This is a new role within the company.


The new COO is drafting a new IT strategy that will include a 3‑year plan for its ICT software and infrastructure requirements.

This strategy will be presented by end of this year.

The COO is also evaluating the Integrated Property its Management System to make functionality.

Moreover, INDIS Malta Ltd has revised the contracts / addenda to include the new office address and the revised annual maintenance fees.
The said amendments will not bind INDIS Malta Ltd with an extension to the current agreement.

full use of As regards the percentage of the budget catered for ICT capital expenditure, INDIS Malta Ltd would like to point out that its ICT expenditure is mostly related to Cloud Services.

Notwithstanding, the COO requested a subcontractor and a newly hired IT executive to carry out a complete IT software audit.

Thus, necessary action will be taken accordingly.


With respect to the NAO’s observation regarding procurement, it is to be noted that INDIS Malta Ltd is included in Schedule 3 of the Public Procurement Regulations and administers its own public procurement in accordance with these regulations.

INDIS Malta Ltd have updated the PC inventory list to include details such as the type of processor, the hard drive capacity and the amount of RAM installed on each PC.
Moreover, in line with the NAO’s recommendation, a board is being set up to confirm obsolete IT hardware and recommend its disposal through a report submitted to Senior Management in accordance with the pertinent circulars, rules, and regulations.
391 A REVIEW OF IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOAL 1 - MALTA’S EFFORTS AT ALLEVIATING POVERTY DECEMBER 2020 – MSFC In its report, the NAO recognised that Government has of community health centres and clinics across Malta undertaken several measures to alleviate poverty that and Gozo, including the construction of a new regional positively addressed the vulnerabilities of different primary health centre in Paola, and the distribution groups.
The NAO acknowledged that Government’s of free medicines from community pharmacies.

efforts can never be considered enough due to the This proactive approach is aimed as securing future complexity of poverty.
In this regard, Government positive outcomes, decrease morbidity and mortality is continuously alert to emerging needs and, is rates, ensure a healthier population and workforce, committed to continue its efforts to reduce poverty draw services closer to the community, and achieve through different appropriate measures aimed at the overarching objective of poverty eradication.

addressing the needs of these groups.


Education is considered to be the key which can open Universal free health care has been pivotal to address the door to a better quality of life thus contributing poverty on a national level.

The Ministry for Health towards poverty reduction, greater social mobility (MFH) pursued a number of initiatives which ensured and social inclusion.
It is within this context, that the the alleviation of poverty through equitable and Framework for Education Strategy for Malta 2014‑ timely access to health care as well as a reduction 2030 promotes inclusive, quality education within all in the financial burden borne by patients suffering educational levels and settings.

from specific medical conditions.


These include the strenghtening of Mental Health Care Services and The strategic policy actions presented under the cancer services ‑ in line with the provisions of the education dimension within Malta’s National Strategic National Cancer Plan for Malta.
Access to health care Policy for Poverty Reduction and for Social Inclusion was further facilitated through the introduction of are being implemented through a number of measures free remote patient monitoring for patients, 16 years aiming at addressing educational inequalities and old and younger, suffering from Type 1 diabetes, improving quality education for all.
The measures the provision of free glucose monitoring sticks and undertaken support life‑long learning, vocational analogue insulins for persons suffering from diabetes, training, and informal and non‑formal education, as well as free medicines for patients suffering from and modernising the education system and rare diseases.

MFH also addressed the out‑of‑stock improving governance.

situation, thereby guaranteeing reliable and timely access to free medicines.
More efficient systems were The COVID‑19 pandemic has challenged the education introduced, for the proper management and reduction system to find solutions in the teaching and learning in waiting lists and faster accessibility to health care processes and to ensure that all learners, irrespective services.

Various national vaccination programmes of their socio‑economic background or learning needs, were administered to the public free of charge.

The continue learning.


The Maltese Governement invested consolidation of Primary Health Care Services was an additional €30 million to see that there will be the highly visible through the introduction of a number least disruption on our children’s education as a result of measures such as a new health care centre in Ħal‑ of the pandemic.
In line with the Inclusive Education in Kirkop, the continued refurbishment and upgrading Schools: Route to Quality Inclusion policy, the Ministry’s 392 continued working on the goals for no student to fall may be merged with its other existing schemes for behind.
Among other inclusive incentives, the MFED housing affordability so that persons with health issues provided free internet access and hardware to children who have a low income may be assisted to acquire from families in poverty or at risk of poverty.

This aim of their own residence.

the scheme was to help and assist those families with low income or on social benefits with the education of The NAO remarked that the current statistics did not their children.
provide a complete picture of poverty in Malta since the European Union Statistics on Income and Living The NAO has generally praised the Government’s Conditions (EU SILC) is limited to those persons initiatives to address housing related issues, the who live in private households.

Thus, those living in foremost being schemes to address affordability and collective households or institutions are excluded.
In the increase in the number of dwellings allocated for response, the MSFC maintained that the methodology social housing.

During 2021, the waiting list for social adopted and recommended by the Indicators’ Sub‑ accommodation decreased from 2,380 to 1,788.
The Group (ISG) of the Social Protection Committee, visible waiting list is expected to decrease even further through in the Eurostat statistical indicators was not intended the allocation of 600 dwellings currently being built, to measure poverty of persons residing outside private which will be completed in the coming months, and households.

This is in line with the EU’s methodology.

other units to be leased from the private sector.


It is Notwithstanding, MSFC will continue to collaborate thus envisaged that any remaining issues with insecure with relevant stakeholders to carry out appropriate housing and persons living in substandard dwellings studies which can provide additional insights to the will be completely addressed in the near future.

situation on the ground pertaining to poverty.


The NAO specifically noted that the needs of vulnerable The NAO remarked that whilst the overall services groups should be given greater attention.

The provided are generally of good standard and the staff Housing Authority provides financial assistance to are professional in their approach, there are certain persons with disability to help them render their elements related to service quality and accessibility home suitable for their needs.
Persons with disability that require attention to improve service provision.

are also given due priority if they require alternative In order to ameliorate service delivery, MSFC is in the accommodation.

The 600 units currently being built process of consolidating its services provision through shall be fully wheel‑chair accessible and will cater for www.servizz.gov and through the Customer Care the demands of this vulnerable group.

The Housing Office within MSFC.


In fact, a customer relationship Authority acknowledges that this group requires management system interlinked with servizz.gov is additional focus and shall consider further adjustments currently being developed.

This initiative has been for this specific group.

The Authority is in the process implemented.


of issuing a scheme for persons with specific health issues which would allow them to get a life insurance The NAO considered that the governance structures of and subsequently obtain a bank loan.

Further analysis the Inter‑Ministerial Committee (IMC) on poverty are will be carried out to explore whether this initiative appropriately designed, and function in an efficient 393 and effective manner, with the IMC having addressed vulnerable cohort.
Government invests in PSPs as most of the strategic actions set.

Nevertheless, in appropriate, with a view to address unmet needs order to consolidate the progress made, the NAO whilst considering the sustainability of public finances.

recommended that experts or key stakeholders To ensure good governance and value for money, the contingent on the particular policy area should be necessary assurances are invariably sought from NGOs involved.

The MSFC (as the Ministry that heads the benefitting from PSPs.
Committee) affirmed that the involvement of relevant stakeholders, as necessary, is not excluded within the IMC.

MSFC agrees with the recommendation for cross‑cooperation with other entities, so much so that the IMC is made up of different Ministries relevant to the development and implementation of the poverty strategy.
In its report, the NAO highlighted that NGOs, academics, professionals in the field, and affected groups, as well as other government entities were to be further included in the consultation process.

Stakeholders expressed the need to be consulted at an early stage in the process when legislation and policy formulation were being drafted.
The MSFC maintains that, in line with Directive 6, it was committed towards effecting meaningful consultations with different stakeholders, and the recommendations made by the NAO were being implemented.

Over these last eight years, MSFC developed almost 50 Public Social Partnerships (PSPs) with different NGOs and had other agreements with the University of Malta to assist the Ministry in the research field.
In addition, ad‑hoc meetings are held with various academics, NGOs, and other relevant stakeholders as necessary.

The MSFC endeavours to assist NGOs that put forward feasible proposals for new initiatives to fill gaps in social service delivery.
Likewise, MISW is strengthening its relations with organisations by signing PSP agreements in the field of disability to enhance its collaborative relationship towards safeguarding this 394 395 396 I S N O I T C A G N D N E P N O P U - W O L L O F 0 2 0 2 N I D E T R O P E R 397 h t i w s n o i s s u c s i d i g n d o h l .

s r o t i d u a s t i s i L O C M M I .


 .
s l a s o p s i d d n a , s ff o ‑ e t i r w , fi e h t t a h t e r u s n e l l i w L O C M M I .

s e r u g fi e t a r u c c a g n i t n e s e r p .


 - L O C M M I .
& e r u t i d n e p x E s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / 398 Ministry for the Economy and Industry d a e t s n i , .
.

m e t s y s e r a w t f o s .


s e c i t c a r p d e r i u q e r e h t g n d u c n i l i , m e t s y s s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / - T S A C M I N O T A C U D E R O F Y R T S N M I I .
l s r e t t a m d e t a e r ‑ e c n a n fi r o f n i d e c n e m m o c i g n n a r T i .

n o i t c a i g n o g n o n a s i s i h T .


S M F C d e s a b s l a u r c c a w e n s l a u r c c a & - .
s n o i s s e s f o n o l e u d o m l a n fi e h t r o f .

g n i t r o p e R Ministry for the Education 399 , e m i t n a e m e h t n I .

 , .
fi & h t l a e H l a n o i t a p u c c O .
- ) A S H O ( fi e h t t a h t g n i r u s n e s i A S H O .
, fi ) y t i l a u q E d n a s r i a ff A r e d n u y l s u o v e r P ( , .
3 2 0 2 n i s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / 400 Ministry for Health s t n u o c c A ’ ffi O t e g d u B e h t h t i w .
/ e t a D : / Y 0 2 0 2 t r o p e R A G n i s / ‑ & t n e m e p m l i o t n o i t c e S .
‑ 4 2 0 / 1 2 0 2 / .

 .

d e h s i l b u p n e e b s a h Z O G M Ministry for Gozo 401 n a s i s i h T .

d e t n e m e p m l I .


 , .

 .
.

 .

d e t n e m e p m l I .

 .
l e u d o m ) s k c o t s ( y r o t n e v n i e h t g n i s u e b l l i w L M ) L M ( i s e i r a r b L a t l a M e r u t i d n e p x E - .

s R P P e h t h t i w e n i l n i e b l l i w P O S e h T .
s e r u d e c o r p 0 2 0 2 r e b m e c e D 1 3 , / d n a , s e i l p p u s l a c s fi .

 , l a n o i t a r e p o y l l u f e c n O .
fi - e r t a e h T l e o n a M d e s i l a n fi e b l l i w 9 1 0 2 d n a 8 1 0 2 , .
l s y a e d r e h t r u f y n a t u o h t i w s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / , 402 Ministry for the National Heritage, the Arts and Local Government n a s i s i h T .

d e t n e m e p m l I .

t n e m t i m m o c g n o g n o i n a s i s i h T .

d e t n e m e p m l I .


 , s e t a d p u c i l b u P g n i n r e c n o c e s o h t .

 .

d e t n e m e p m l I .


 ffi o l l a r o f l y l r a u c i t r a p , .
fi h t i w d e r e v o c e r a t c e r r o c d e fi .

 .

 .
, n o i t a t n e m u c o d l a c s fi f o e c n e s b a e h t n I .

 ffi .
l s n o i t a u g e r d n a , s e u r l , - n o i t a d n u o F 8 1 0 2 e r u t i d n e p x E Ministry for the National Heritage, the Arts and Local Government 403 s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / .
.

 - .

 .

s P O S Y N 0 2 0 2 r e b m e t p e S 0 3 .


0 2 0 2 r e b m e t p e S n i s e c ffi ffi o w e n e h t t a s t e s s a l l A d e x ffi a e b l l i w r e b m u n h c h w i , r e b m u n n o i t a c fi i t n e d i n a .
t e s s a e h t o t ) C R O ( r e n o i s s i m m o C e r u t i d n e p x E - e e g u f e R e h t f o e c ffi O s u t a t s / e t a D : / , I S R A F F A E M O H R O F Y R T S N M I I 404 Ministry for Home Affairs, National Security and Law Enforcement , ) W S M I i ( .
, ‑ d v o C i : .
n o i t a l s i g e l r e d n u y l s u o v e r p ( i e h t r o f i y r t s i n M e h t - ’ s n e r d l i h C , y l i m a F l i a c o S d n a s t h g R i ) y t i r a d i l o S e v a h o t y a w r e d n u , r e v e w o h , e r a d r i h t e h t y b e c a p l n i s P O S e h t .

1 2 0 2 f o r e t r a u q y n a p m o c A .
1 2 0 2 l y u J y r o s i v d a l i a c n a n fi fi f o s n o i t a c fi .
fi i r e v y n A .
Ministry for Inclusion and Social Wellbeing 405 s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / .
ffi o , .
, ‑ d v o C i : s r o t c a f o w t o t , ) W S M I i ( .
, r e v e w o h , e r a d r i h t e h t y b e c a p l n i s P O S e h t .

1 2 0 2 f o r e t r a u q .

d e s i l a n fi / .

O E C .
O E C .

 fi i r e v y r a s s e c e n l l A .

 .
d e s r o d n e d n a d e fi i r e v s i .

d e t i u r c e r s i r e c ffi o t n e t e p m o c e h t e c n o l r o f d e fi d n a d e t n e m u c o d y u d l , .
h t i w d e i l p m o c s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / n o i t c a g n d n e P i t i d u A 406 Ministry for Inclusion and Social Wellbeing - .
- u a e r u B .
9 9 9 1 f o 4 1 N / Y 0 2 0 2 t r o p e R A G n i s u t a t s / e t a D : / n o i t c a g n d n e P i t i d u A Ministry for Justice and Governance 407 ‑ e r p e h t d e w e v e r i s a h S S D .
.

s t n e m y a p r e v o f o n o i t a e r c .


 fi l P A i i g n n a m e r .

i v .

 .
l i r p A n i .

 fi e n e b .
, / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / .
s s e c o r p e h t r e t t e b o t r e d r o n i - n o i s n e p e g A e r u t i d n e p x e , ’ I I S T H G R S N E R D L H C D N A Y L M A F E H T I 408 Ministry for Social Justice and Solidarity, the Family and Children’s Rights s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / .
i d e c n e d v e d n a d e s i r o h t u a , t n e m e e r g a e v i t c e p s e r .

s l i a r t t i d u a r e t t e b d n a y c n e c ffi , , n o i t u b i r t n o c .
, t n e m e e r g a n a y b d e r e v o c .
.

e t a d e v i t c e ff e e h t .
- y t i r o h t u A Ministry for Tourism and Consumer Protection 409 s u t a t s / e t a D : / Y 0 2 0 2 t r o p e R A G n i s / , ’ .
t n e m e e r g a s s a c e v i t c e p s e r e h t d n a , s n o i t a u g e r l , s e u r l 410 Ministry for Transport, Infrastructure and Capital Projects 411 GOVERNANCE ACTION on the NAO’s Annual Report on Public Accounts 2019 and other NAO reports 2020 Performance Audit Smart and RF meters’ contribution to more accurate and timely utilities billing Report by the Auditor General November 2021 Table of Contents List of Abbreviations Key Facts Executive Summary 4 5 6 Chapter 1: Terms of Reference Introduction 11 1.1.
11 1.2.

The utilities corporations invested over €131 million during a period of 12 years 12 13 1.3.

The roll-out and coverage of smart and RF meters 15 1.4.

Audit focus 15 1.5.

Audit methodology 16 1.6.

Report structure Chapter 2: Assessing the operation of electricity smart and water radiofrequency (RF) meters 17 2.1.

17 2.2.

The utilities metering infrastructure is managed by a single centralised system 17 2.3.
The project is generally not appropriately supported by pre-determined Introduction quantitative Key Performance Indicators 19 2.4.

Despite significant improvements since the introduction of smart and RF meters, 21 25 various inefficiencies prevail 2.5.

Conclusion Chapter 3 - Smart and RF meters’ contribution to billing efficiency, frequency and accuracy 27 3.1.

27 3.2.

Significant operational improvements registered with respect to billing accuracy 27 and frequency Introduction 3.3.
Billing calculations in accordance with utilities’ pro rata billing methodology were generally found to be correct 31 31 3.4.

The case for “annualised” billing is currently the subject of court litigation 3.5.

Despite automation, substantial operational costs with respect to billing prevail 34 38 3.6.

Conclusion Appendix I – Key Performance Indicators (KPIs) Enemalta plc KPIs A.

B.
Water Services Corporation KPIs C. Automated Revenue Management System KPIs 40 40 43 46 List of Tables Table 1 - Smart and RF meters investment costs (2009 - 2020) Table 2 - Outline of project roll-out Table 3 - Key Performance Indicators relating to smart and RF metering Table 4 - ARMS' Key Performance Indicators (2012 - 2020) Table 5 - Classification of 2020 bills per different categories Table 6 - Utilities billing frequency based on NAO's tracer study (2020) Table 7 - Utilities billing period based on NAO's tracer study (2020) Table 8 - Comparison between annualised and pro rata electricity billing methodology Table 9 - Comparison between annualised and pro rata water billing methodology Table 10 - Staff complement at ARMS (2012 - 2020) Table 11 - Total Expenditure, Cost of Salaries and Wages, and Number of Issued Bills (2012 - 2020) Figure 1 - The need to set up a smart and RF metering system List of Figures 13 14 20 20 28 29 30 32 33 35 38 12 National Audit Office - Malta \| \\| 3 List of Abbreviations AMM ARMS CRM ERP EMS EU HoT IBM ICT Automated Meter Management Automated Revenue Management Services Customer Relationship Management Enterprise Resource Planning Energy Management System European Union Head of Terms International Business Machines Information and Communications Technology ISSAIs International Standards of Supreme Audit Institutions IUBS KPI kWh LVC NA NAO PLC PDA RF SAP TFEU UK WSC Integrated Utilities Business Systems Key Performance Indicator Kilowatt-hour Low Voltage Concentrator Not applicable National Audit Office Public Limited Company Personal Digital Assistant Radiofrequency Systems Analysis Programme Treaty on the Functioning of the European Union United Kingdom Water Services Corporation 4 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing Executive Summary Introduction 1.
2.

The electricity smart and water radiofrequency (RF) meters project implemented by Enemalta public limited company (plc) and Water Services Corporation (WSC) required a total investment of €131 million, out of which approximately €52 million were earmarked for the metering infrastructure, over a period of 12 years ranging from 2009 to 2020.

The bulk of this investment materialised up to 2013.
The project was primarily intended to ensure that utilities’ billing is based on real-time readings of actual consumption.

This project would not only introduce real-time automated readings, but it would also contribute to more accurate billing, reducing the need to estimate consumption in cases of inaccessible or malfunctioning utilities meters.
Moreover, the project was intended to minimise apparent losses, that is, unbilled consumption in terms of incorrect billing (wrong meter readings, incorrect estimates, etc), water leakages and theft.

The main consideration for this project was Enemalta plc.

Although WSC was included in the scope of the project, there were no detailed assessments regarding the impact of the project on this entity.
The financial materiality involved, the project’s critical importance to upgrade the utilities companies’ infrastructure and customer expectations were the main drivers for the National Audit Office (NAO) to engage in this review.

This performance audit sought to determine the extent to which the smart and RF meters project enhanced the efficiency and effectiveness of the utilities’ revenue generating arm, namely through billing.
Consequently, this audit was concerned with assessing whether the operation of smart and RF meters is yielding pre-determined results leading to a more effective and efficient billing process.

During this audit, the NAO elicited auditees’ feedback on various aspects of this review, including through early drafts of this Report.

With respect to the final draft of the Report, WSC stated that there were no additional comments as, in most cases, the Corporation’s input was taken in consideration.
On the other hand, Enemalta plc and Automated Revenue Management System (ARMS) pointed out some technical and accounting issues which were considered by the NAO for the purposes of the final draft.

The operation of electricity smart and water radiofrequency (RF) meters 3.

This performance audit discussed the envisaged financial savings that were expected to be reaped following project implementation.
While apparent losses relating to electricity decreased from 7.64 in 2009 to 1.42 per cent in 2019, as referred to in Section A.7.

in Appendix I, non billed consumption relating to water remained stable in the region of 30 per cent of total supply over the lifetime of the project.
Moreover, the utilities entities did not manage to fully capitalise on the potential efficiency gains connected with 6 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing project implementation due to a number of issues, mainly pertaining to the questionable ‘smartness’ of the implemented technology with respect to the WSC RF system.

4.

5.
4.

5.

Although not referred to in quantifiable terms, the project led to the upgrading of the companies’ back office infrastructure but also generally resulted in a more qualitative service to customers in terms of billing frequency, accuracy together with real time monitoring of consumption, allowing WSC to alert its clients in a timely manner as regards to abnormal consumption trends.
Business transformation achieved through the introduction of the Enterprise Resource Planning (ERP) and the Energy Management System (EMS) are yielding positive results for example in the area of electric vehicles.

Unlike electricity smart meters, the water meter setup is susceptible to various technical faults.

A recent study by WSC and ARMS calculated that there are 17,928 water meters flagged for inspection.
Within this context, a stopped water meter only refers to at least two identical consecutive readings.

Repeated readings, however, do not necessarily imply a stopped meter.

Over the past months, WSC and ARMS implemented an intelligent algorithm that identifies meters requiring an inspection.

These algorithms being implemented by WSC are an effort to smarten the RF data acquisition technology.

Smart and RF meters’ contribution to billing efficiency, frequency and accuracy 6.

7.
7.

Due to the interpretation of what constitutes a ‘stopped’ water meter and various technical issues resulting in delays in the transmission of readings, in 2020, the percentage of bills issued by ARMS based on automated readings amounted to 80 and 67 per cent for electricity and water bills respectively.
The low percentage relating to water bills is mainly due to an over estimation of stopped water meters which are billed on the basis of estimated consumption as well as meters which have not yet been switched to automated billing.

The over estimation of stopped water meters arises since the billing agency uses the term ‘stopped’ as an all-encompassing category which groups together meters transmitting repetitive readings.

Such circumstances do not necessarily imply that the meter is damaged.
Practices adopted by the utilities companies and ARMS with respect to billing have always been based on pro rata basis which is a ‘billing frequency’ that requires pro rata calculations to process multiple bills in a year.

In these circumstances, the billing calculation applies annual tariff bands and eco-contribution reductions on a pro rata basis, that is, either monthly or bi-monthly.

Billing calculations based on this billing methodology were generally found to be correct.
However, this methodology with respect to electricity consumption is the subject of litigation before the Courts of Law.

NAO established that a variance materialises between the two billing methods whereby the heavier consumers are those mostly affected.

On the other hand, the annualised billing methodology will lead to cases where consumers with unstable consumption traits may incur higher utilities costs.
This implies that more in-depth studies are required as quasi-favouring the heaviest peak consumers would deviate from the fundamental polluter pays principle enshrined in National Audit Office - Malta \| \\| 7 Executive SummaryChapter 1Chapter 2AppendixChapter 3 8.

9.

Article 191 of the Treaty on the Functioning of the EU (TFEU).

Moreover, for fairness’ sake, NAO cannot ignore the fact that this complex issue has important financial implications in respect of both public utilities.
Obviously, since the case is sub judice, it is prudent for the NAO to limit its comments to the foregoing.

The Budget Speech for Financial Year 2022 noted that Government is committed to adopt a new billing methodology “which is fair on all consumers” (li hija ġusta għal kulħadd).

The Budget Speech noted that the new system will permit unutilised consumption within lower tariff bands to be carried forward to subsequent periods.
To this end, the Minister for Finance and Employment announced that Government will be working on changes to the current legislative provisions.

Despite the high level of automation, questions arise relating to cost efficiency at the billing agency.

The number of staff employed by ARMS has increased significantly in recent years.

In cases, such as those relating to the legal office, it is clear that such increases were necessary to strengthen ARMS’ position in questions of litigation.
However, it was not always evident as to why most departments within ARMS were augmented with human resources when both the billing and the administrative functions were generally automated.

ARMS contends that the increase in staff is reflected both in the increased services being offered by ARMS as well as in the efficiency of internal processes and in the departments within the company.
Although billing is one of the main functions performed by ARMS, the entity contended that this is not the only function carried out.

ARMS fulfills other important functions including customer care, finance, debt collection and revenue management, which previously used to be carried out by WSC.

Naturally, the expansion of the company’s operations necessitated an increase in the head count.

Overall Conclusion 10.

11.


The electricity smart and water radiofrequency (RF) meters project generally yielded positive results, including the automatic transmission of real-time readings enabling the billing agency to issue most of its bills based on actual consumption.

Additionally, Enemalta managed to substantially decrease the amount of unbilled electricity lost through apparent losses and an aggressive revenue collection policy.
Also, WSC utilised Automated Meter Management (AMM) data to detect in real time, third party internal leakages, thus reducing unnecessary financial burden, operational manpower and improved customer experience.

The cost of this project was material and its effectiveness cannot be exclusively assessed in terms of its financial merits.

From a financial point of view, the project did not recover all of the capital invested.
Yet the project provided a modern billing infrastructure for the utilities to strengthen their billing function, leading to more efficient revenue collection.

The utilities transferred their billing function to ARMS, the operational costs of which can be considered as an overhead that is ultimately borne by clients.

8 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing Recommendations 12.
In view of the findings and conclusions emanating from this performance audit, the NAO is proposing the following recommendations which have been categorised at the strategic level, as well as the operational level of the utilities and billing agency: Strategic i ii.
In accordance with measures announced in the Budget Speech for Financial Year 2022 and the subsequent conclusions of current court cases, consideration is to be given for the updating, better definition and harmonisation of current legislative provisions on the billing methodology of electricity and water consumption.

As noted in the Budget Speech, these revisions would enable a new billing methodology which is fair on all consumers.
Irrespective of the outcome of the court case referred to in the preceding recommendation, it is proposed that the utilities companies are to conduct in-depth studies to ensure that the polluter pays principle enshrined in Article 191 of the Treaty on the Functioning of the EU remains central to any billing methodology adopted.

iii.

The utilities companies and the billing agency are encouraged to establish long-term definitive Key Performance Indicators (KPIs).
While acknowledging that the longitudinal monitoring of trends is important since it helps the respective organisations to review their periodical performance, this state of affairs cannot formally and conclusively assess the extent to which specific performance indicators deviate from the ultimate target, as the latter has not been determined.

iv.
iv.

The utilities and the billing agency are encouraged to update the current Head of Terms (HoT) agreement to better reflect current circumstances and future developments regarding operational aspects as well as a customer interface which is increasingly based on technological innovations.

Within this context, an updated HoT would ensure that the three stakeholders are synchronised when implementing operational and logistical improvements.
Utilities companies v. Water Services Corporation is encouraged to sustain its effort in adopting a more proactive approach in tackling under-registered and stopped water meters.

WSC should also take action on sites where there is probably no consumption of water, such as in abandoned buildings.

This will supplement efforts on stopped water meters notified by customers.

vi.
vi.

Water Services Corporation and ARMS, in terms of the Head of Terms (HoT) agreement between the stakeholders, are encouraged to increase their efforts in further addressing non-technical losses, as this would substantially increase its revenue.

National Audit Office - Malta \| \\| 9 Executive SummaryChapter 1Chapter 2AppendixChapter 3 ARMS vii.

The opportunity exists for the billing function to exploit further automation functions provided through the AMM.
This may entail ARMS to review its current increasing operational costs, particularly the cost item relating to salaries and wages.

This may necessitate that ARMS reviews its procedures relating to manual meter reading and the correction of bills.
While acknowledging that increasing client demands for better customer care and real time information require significant investment and recurrent expenditure, the billing agency should increasingly strive to achieve better cost efficiency of its processes particularly in view of the high level of automation within the billing process.

10 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing Chapter 1| Terms of Reference 1.1.

Introduction 1.1.1.
Introduction 1.1.1.

1.1.2.

1.1.3.

The electricity smart and water radiofrequency (RF) meters project implemented by Enemalta plc and Water Services Corporation (WSC) required a total investment of €131 million, out of which approximately €52 million were earmarked for the metering infrastructure, over a period of 12 years ranging from 2009 to 2020.

The bulk of this investment materialised up to 2013.
For the purposes of this Report, smart meters are used to refer to the new electricity meters, whereas RF meters are used to refer to the new radiofrequency water meters, as opposed to analogue meters.

This project has to be seen within the context that the utilities corporations, in 2020, generated revenue through the sale of electricity and water amounting to €329.8 million and €71.1 million respectively.
The project was primarily intended to ensure that utilities’ billing is based on real-time readings of actual consumption.

This project would not only introduce real-time automated readings, but it would also contribute to more accurate billing which would reduce the need to estimate consumption in cases of inaccessible utilities meters.

Moreover, the project was intended to minimise apparent losses, that is unbilled consumption.

The main consideration for this project was Enemalta plc.
Although WSC was included in the scope of the project, there were no detailed assessments regarding the impact of the project on this entity.

The financial materiality involved, the project’s critical importance to upgrade the utilities companies’ infrastructure and customer expectations were the main drivers for the NAO to engage in this review.
This performance audit sought to determine the extent to which, the smart and RF meters project enhanced the efficiency and effectiveness of the utilities’ revenue generating arm, namely through billing.

Consequently, this audit was concerned with assessing whether the operation of smart and RF meters is yielding pre-determined results leading to an effective and efficient billing process.
This audit follows an investigation and a subsequent follow-up report which were carried out by this Office in November 2011 and August 2012 respectively.

The 2011 investigation acknowledged that progress had been made since the change-over to the new system and the take-over by Automated Revenue Management System (ARMS).

However, at the time, there were still material deficiencies that had to be addressed.
Moreover, it also acknowledged that further progress in the project implementation of smart and RF meters had to be achieved before any tangible return on the significant investment made could materialise.

National Audit Office - Malta \| \\| 11 Executive SummaryChapter 1Chapter 2AppendixChapter 3 1.1.4.

During this audit, the NAO elicited auditees’ feedback on various aspects of this review, including through early drafts of this Report.
With respect to the final draft of the Report, WSC stated that there were no additional comments as, in most cases, the Corporation’s input was taken in consideration.

On the other hand, Enemalta plc and ARMS pointed out some technical and accounting issues which were considered by the NAO for the purposes of the final draft.

1.1.5.

This introductory Chapter discusses the following: a.

The capital invested in the smart and RF meters project; b.
The roll-out and coverage of smart and RF meters; c. Audit focus; d. Audit methodology; and e. Report structure.

1.2.

The utilities corporations invested over €131 million during a period of 12 years 1.2.1.

Through the Government tendering procedures, the business case for the smart and RF meters project was presented by International Business Machines (IBM) to the two utilities entities in 2007.
Therein, it was stated that the intelligent metering system would address customer expectations and provide better services.

Moreover, the system was intended to facilitate compliance with requirements in European Union (EU) regulations, contain customer energy costs, enable utilities to better monitor and control as well as address knowledge gaps particularly those related to unbilled consumption.

Figure 1 refers.
Figure 1 refers.

Figure 1 - The need to set up a smart and RF metering system Source: IBM Corporation 2010, ‘Lessons from building the Smart Grid - Malta Case Integrated Utilities Business Systems (IUBS)’.

12 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 1.2.2.

In December 2008, Enemalta and WSC partnered with IBM and engaged in a €78 million implementation of the Integrated Utilities Business Systems (IUBS) programme.
This amount forms part of the total project value of €131 million invested by Enemalta and WSC over a period of 12 years.

Table 1 refers.

Table 1 - Smart and RF meters investment costs (2009 - 2020) IUBS Capital (software and licenses) Enemalta € 42,232,880 Automated Meter Management (AMM) Hardware 42,874,320 Personal Digital Assistant (PDA) - WSC € 35,538,843 10,077,659 32,496 Total € 77,771,723 52,951,979 32,496 Total Source: Enemalta and WSC.

85,107,200 45,648,998 130,756,198 1.2.3.


The investment costs portrayed in Table 1 also illustrate the complementary investment that was required to ensure the implementation of the smart and RF meters project.

The establishment of ARMS was deemed necessary as it was allocated the role of the utilities billing function, previously carried out by WSC.

This was a joint venture between both utilities entities to facilitate the billing process.
Apart from the initial investment, the utilities also finance the day-to-day operations of ARMS.

To this end, in 2020, Enemalta and WSC’s contribution to ARMS represented a 50:50 ratio which amounted to €5.7 million per utility corporation.

This differs from the provisions of the Head of Terms (HoT) Agreement officially endorsed by WSC and ARMS in January 2014, which stipulated a 60:40 ratio between Enemalta and WSC respectively.

1.2.4.
1.2.4.

In addition to the above, recently the WSC invested in an intelligent programme algorithm to monitor and detect abnormal consumption and understand the root cause of repetitive readings during the billing process.

Moreover, WSC also introduced other programmes to double check in real time any anomalies within the billing process as well as to monitor and detect abnormal readings and water leakages not yet detected by consumers.

1.3.

The roll-out and coverage of smart and RF meters 1.3.1.
It is not the intention of this Report to analyse the historic roll-out of the smart and RF meters project.

This was the subject of the previously mentioned audit investigation which was published in 2011.

The intention of this Section is merely to provide background information and context to the analysis presented in the subsequent Chapters of this Report.

Originally, the roll-out of the programme was intended to span over a five-year period.
The timetable and structure of the plan was built in such a way as to ensure business continuity and alignment with the overarching strategy.

Moreover, the programme was planned out so as to maximise benefits as early as possible within the programme and facilitate the change that was introduced by the Automated Meter Management (AMM).

National Audit Office - Malta \| \\| 13 Executive SummaryChapter 1Chapter 2AppendixChapter 3 1.3.2.
In practice, this target was partially attained as, by 2014, the roll-out of smart and RF meters totalled 94 and 79 per cent respectively.

Eventually, the utilities companies registered significant roll-out progress as by end of 2020, 100 per cent1 and 93 per cent of electricity and water meters respectively were installed.

These figures are to be viewed within a context whereby as at end of 2020, the electricity and water utilities companies had 318,347 and 289,723 accounts respectively.

Table 2 refers.
Table 2 - Outline of project roll-out Number of electricity accounts Out of which: Number of smart meters installed and connected to the AMM system Out of which: Electricity reading via AMM is provided every 20 days As at end of 2014 As at end of 2020 Number 277,859 Per cent 100 Number 318,347 Per cent 100 261,187 94 318,347 100 169,494 61 299,246 94 Number of water accounts 260,089 100 289,723 100 Out of which: Number of RF meters installed 206,065 Out of which: Number of RF meters connected to the 200,707 AMM system 79 77 269,131 264,135 93 91 Out of which: Billable RF meters every 20 days Source: Enemalta and WSC.
195,519 75 251,243 87 1.3.3.

Table 2 shows the high roll out of Smart and RF meters, all of which should be able to transmit timely consumption readings for billing purposes, considered to be every 20 days.

In practice, the number of meter readings which ARMS are comfortable using for billing purposes is significantly lower than the 94 and 87 per cent for electricity and water respectively.

The matter will be discussed further in Section 2.4.

1 Any remaining non-smart meters are considered not active.
14 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 1.4.

Audit focus 1.4.1.

Against this backdrop, this Report sought to evaluate the extent to which the smart and RF meters project enhanced the efficiency and effectiveness of the utilities operations including their revenue generating function, namely through billing.

In this regard, this review sought to assess the extent to which the smart and RF meters project: a. b.
Is yielding pre-determined results; and Is leading to an effective and efficient billing process.

1.4.2.

All issues and conclusions presented in this Report, unless otherwise indicated, reflect the situation up to January 2021.

1.5.

Audit methodology 1.5.1.

The attainment of the aforementioned objectives entailed a number of methodological approaches.
These involved the following: a. Adherence to ISSAIs - The audit was carried out in accordance with the Standard for Performance Auditing, International Standards of Supreme Audit Institutions (ISSAI) 3000. b.

Documentation review – This included a thorough analysis of the legislative framework, together with the related strategies that were carried out.

The literature review undertaken during the planning stage of the audit encompassed audits carried out by United Kingdom (UK) NAO.
c. Semi-structured interviews – These interviews enabled the collation of qualitative data, which in turn was used to corroborate information arising from other sources and approaches.

To this end, the NAO interviewed key officials within the Ministry for Energy, Enterprise and Sustainable Development, Enemalta, WSC and ARMS.

d. Data analysis – This approach was required to determine the roll-out and coverage of smart and RF meters, as well as to verify and identify concerns within the billing process.
This analysis entailed a tracer study of a randomly-selected sample of 100 accounts held by ARMS during a period of one year ending in January 2021.

This sample represented a 95 per cent confidence interval with a ten per cent error rate.

National Audit Office - Malta \| \\| 15 Executive SummaryChapter 1Chapter 2AppendixChapter 3 e. Financial analysis – This Office analysed the variance arising through pro-rata billing against annualised billing.
This Office could only elicit these variances but is restricted from commenting on the results since this issue is subject to litigation within the Courts of Law and therefore pertains to a sub-judice case.

The financial analysis also extended to a review of actual savings achieved by utilities through the evaluation of unbilled trends.

1.6.

Report structure 1.6.1.

Following this introductory Chapter, the Report proceeds to discuss the following: a.
Chapter 2 discusses the extent to which the smart and RF meters project contributed to increased efficiency and effectiveness of the utilities’ operations as well as attained pre-determined targets.

b.

Chapter 3 focuses on the billing process which depends on the input of smart and RF meters.

The Chapter also discusses the accuracy of the billing process.

1.6.2.
1.6.2.

The overall conclusions and recommendations related to this performance audit are presented in this Report’s Executive Summary from page 8 to 10.

16 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing Chapter 2| Assessing the operation of electricity smart and water radiofrequency (RF) meters 2.1.

Introduction 2.1.1.
Introduction 2.1.1.

Over its current lifespan of 12 years, the €131 million invested in the electricity smart and water radiofrequency (RF) meters project elicited mixed results.

On the one hand, it facilitated the interface between the customers and the utilities corporations, enhanced the quality of billing through more automated and frequent readings and enabled utilities corporations to address apparent losses within their respective distribution networks.
On the other hand, while the National Audit Office (NAO) positively notes that apparent losses relating to electricity decreased from 7.64 per cent in 2009 to 1.42 per cent in 2019, as shown in Section A.7.

in Appendix I, non billed consumption relating to water remained stable in the region of 30 per cent of total supply over the lifetime of the project, as shown in Section B.8.

in Appendix I.

2.1.2.

This Chapter discusses: a.

An outline of the technology involved in smart and RF metering; b.
The extent to which the project attained pre-determined Key Performance Indicators (KPIs) and specific performance criteria devised by the NAO for the purpose of this audit; c. Benefits resulting from the smart and RF meters project; d. Prevailing inefficiencies in meter reading and billing consumption; and e. Financial implications arising from the smart and RF meters project.

2.2.

The utilities metering infrastructure is managed by a single centralised system 2.2.1.
This Section provides an outline of the processes involved in the meter reading and billing processes.

This overview is not intended to illustrate a detailed exposition of the technology in use.

The intention is to provide context for the ensuing discussion within this Chapter.

2.2.2.
2.2.2.

The smart and RF meters project through the provision of the Integrated Utilities Business Systems (IUBS) programme’s primary objective was an Information and Communications Technology (ICT)/Business Process Transformation across four main themes: a.

Enterprise Resource Planning (ERP) which refers to a type of software that organisations use to manage day-to-day business activities such as accounting, procurement, project management, risk management and compliance, and supply chain operations.
National Audit Office - Malta \| \\| 17 Executive SummaryChapter 1Chapter 2AppendixChapter 3 b.

Customer Relationship Management and Billing (CRM) which includes the principles, practices, and guidelines an organisation follows when interacting with its customers during the billing process.

c. Automated Meter Management (AMM) which is a technology used in utilities meters for collecting the data that is needed for billing purposes.
d. Energy Management System (EMS) which is an automation system that collects energy measurement data from the field and makes it available to users through graphics, online monitoring tools, and energy quality analysers, thus enabling the management of energy resources.

2.2.3.

2.2.4.

2.2.5.


From a customer perspective this entailed that Enemalta plc replaced all electricity meters to smart meters and Water Services Corporation (WSC) installed RF modules on the existing installed water meters, replacing some as the need arose to enhance the services provided.
From the utilities perspective, under this programme, Enemalta and WSC have replaced their legacy systems with ERP, developed by Systems Analysis Programme (SAP) Corporation, which is an enterprise software that integrates and automates internal and external business processes and management information across all departments and functions of the two utilities organisations and the billing agency.
The smart meters, which are used to measure electricity consumption, transmit the relative data through Enemalta’s distribution network on a daily basis2.

Smart meters transmit actual meter readings in digital format to the AMM.

On the other hand, RF modules installed on meters transmit totalised water meter readings as an index on a daily basis every four hours.

Water meter readings are subject to connectivity problems but these mainly relate to specific areas experiencing reception-related problems.
The utilities corporations remained responsible for the installation and maintenance of smart and RF meters up to their connectivity to the AMM.

Furthermore, the utilities corporations also assume responsibility for monitoring the technical aspect of the system as well as for carrying out data analytics to identify abnormal consumption patterns.

Moreover, this enables them to react in cases of faulty meters or when the system flags any abnormalities in meter readings.
On the other hand, Automated Revenue Management Services (ARMS) takes responsibility for the automated issuance of utilities bills.

ARMS also has the faculty to react in cases where its monitoring of data, received through the smart and RF meters, flags abnormal consumption patterns.

According to the company’s Memorandum and Articles of Association, the objects of the company, include inter alia: a.
Service registration, customer information and care, invoicing, billing, revenue management of monies collected from utilities customers; 2 Enemalta uses Enel’s Telegestore metering technology whereby as of 2020 it uses both generation of meters available in the market (more than 50 million units deployed worldwide).

18 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing b.
To take legal and judicial action in relation to defaulters; c. To develop business intelligence services, undertake product development and carry out sales and marketing; d. Call centre services; and e. To administer and manage an integrated utilities business system.

2.3.

The project is generally not appropriately supported by pre-determined quantitative Key Performance Indicators 2.3.1.
This Performance Audit sought to assess the extent to which the utilities corporations and ARMS satisfied pre-determined KPIs established during the initial and ongoing phases of the project.

The corporations and ARMS maintained periodical information regarding various operational and financial activities.

This information measures the utilities and ARMS’ progress over time.
However, these stakeholders did not provide performance indicators outlining what the corporations and ARMS were targeting to achieve within specified timeframes.

2.3.2.

Using the metering system information retrieved from the IUBS, the utilities corporations measure and monitor performance across a range of variables, which on occasions, is reviewed on a daily basis.
While, the indicators elicited through this approach enable the longitudinal monitoring of trends, they are not supported by definitive targets.

This implies that the utilities corporations are cognisant of the periodical performance of their respective organisations but cannot formally and conclusively assess the extent to which specific performance indicators deviate from the ultimate target, as the latter has not been determined.

Table 3 provides the trends relating to key performance indicators.
A detailed presentation of these indicators is attached in Appendix I.

2.3.3.

The KPIs outlined in Table 3 show that the utilities, are generally improving their performance over time.

This is clearly evident with respect to variables relating to the number of smart and RF meters installed, their connectivity to the AMM and reachability through transmission of readings.
While the performance indicators relating to apparent losses is showing favourable trends in the case of Enemalta, with respect to unbilled water consumption, no significant improvement has been registered contrary to the provisions of the Head of Terms (HoT) agreement between ARMS and WSC3.

3 The reasons contributing to the stable trend of unbilled water consumption is discussed further in Section 2.4.4.
National Audit Office - Malta \| \\| 19 Executive SummaryChapter 1Chapter 2AppendixChapter 3 Table 3 - Key Performance Indicators relating to smart and RF metering Performance Indicators Enemalta Trend Analysis Target (upwards, stable, downwards) NA NA NA Upwards Upwards Upwards Total Accounts on A-Route4 Total Reachable Total number of smart meters A-Route % over Total Accounts Performance Indicators Active Water meters Number of Meters Replaced Number of RF Modules Installed % of active Meters Billable by AMM WSC Trend Analysis Target (upwards, stable, downwards) NA NA NA NA Upwards Upwards Upwards Upwards Heavy Consumers – Total Reachability % Heavy Consumers – AMM Reachability % NA NA 96% Upwards Number of meters on AMM - correctly NA Upwards Upwards associated % Billing Meters on AMM - read daily % Billing Meters Upwards on AMM - read within 10 days Decreasing apparent losses NA NA NA Stable Stable Stable Decreasing apparent losses NA Downwards Source: Enemalta plc and Water Services Corporation.
2.3.4.

On the other hand, ARMS has established a range of billing and revenue collections KPIs.

This is a definitive improvement on the situation reported by this Office in 2012.

Table 4 provides an outline of the KPIs used by ARMS in relation to the issuance of bills and the collection of revenues and debts.

A detailed presentation of these indicators is attached in Appendix I.
Table 4 - ARMS' Key Performance Indicators (2012 - 2020) Performance Indicators Total number of bills issued per year Revenue collected per year from the sale of electricity Revenue collected per year from the sale of water Percentage of revenue collected over total invoiced - Electricity Percentage of revenue collected over total invoiced - Water Yearly aged debtors Total number of interactions with customers per year Source: ARMS, Enemalta and WSC.
Target NA NA NA NA NA NA NA Trend Analysis (upwards, stable, downwards) Upwards Downwards Upwards Downwards Upwards Downwards Downwards 4 Accounts being billed on actual AMM data.

20 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 2.3.5.

2.3.6.
2.3.6.

Table 4, as well as Section C of Appendix I, shows that a trendline considering data over an eight-year period relating to amount of uncollected revenue / debts per year and total number of interactions with customers per year were on a decreasing path.

While the trendline still shows a decreasing path, during the last three years, this path has been reversed as the amount of uncollected revenue in 2018 stood at €79.7 million, rising to €89.4 million in 2020.
The COVID-19 pandemic was a contributing factor in these circumstances.

Table 4 shows that the ratio of revenue collected from the sale of electricity over the total invoiced decreased between 2012 and 2020.

With respect to the ratio of revenue collected from the sale of water over the total invoiced, the relative upward trendline was influenced by peaks during 2014 and 2016.

Since the last peak, this ratio has been on a declining trend.

Similarly, as shown in Section C.7.


of Appendix I, a trendline plotted against data relating to the annual amount of customer interactions with ARMS over an eight-year period shows a decreasing path.

However, during the last three years, customer interactions with ARMS have increased from around 235,000 in 2018 to 375,000 in 2020.

The interpretation of such data is subject to some degree of limitations.

These figures include all categories of customer interactions with the billing agency.
This would include customer enquiries and complaints as well as customer enquiries about the application of new and other services, such as the closing of accounts.

This limitation arises since ARMS does not maintain data regarding customer enquiries and complaints solely relating to billing.

2.3.7.
2.3.7.

Despite the benchmarks indicated in Table 4, the utilities corporations contend that in view of the material financial contribution they make, the opportunity exists that their relationship with ARMS is further strengthened through the establishment of operational KPIs approved by all parties.

This approach would define what is expected from ARMS in relation to its functions.

This would necessitate amendments to the joint venture agreement between the parties.

2.4.
2.4.

Despite significant improvements since the introduction of smart and RF meters, various inefficiencies prevail 2.4.1.

There is no doubt that the electricity smart and RF meters project has facilitated the metering of electricity and water consumption.

In turn, this has led to more positive outcomes with respect to utilities’ billing.

On the other hand, the utilities corporations and ARMS are not fully reaping the benefits of this project through inherent inefficiencies.
National Audit Office - Malta \| \\| 21 Executive SummaryChapter 1Chapter 2AppendixChapter 3 Major improvement brought about by the project mainly related to meter reading and billing automation 2.4.2.

The major improvements brought about by this project are the following: a.

The number of accounts billed through the Automated Meter Management (automatic readings) has increased over the years.
Prior to the implementation of the smart and RF meters project all meter readings and bills were worked out through a billing programme operated by WSC.

However, these figures remain below what potentially could be attained through the project.

This assertion considers that 94 and 87 per cent of electricity and water meters respectively could be used for billing purposes.

Nonetheless, this audit acknowledges the technical challenges to ensure that these proportions be further improved.

b.
b.

The number based on actual readings has drastically increased since the implementation of this project.

Prior to the introduction of automatic meter readings, in addition to provisional bills based on estimates, the utilities corporations issued bills based on actual consumption twice annually.

Automated meter readings brought about a three-fold increase of bills based on actual consumption.

ARMS is now generally issuing bills based on actual consumption on a monthly and bi-monthly basis.
c. The Automated Meter Management decreased the frequency of manual meter readings.

This implies fewer reading errors which used to occur through transcription inaccuracies.

Nonetheless, as will be discussed in Chapter 3 of this Report, the number of meter readers continued to increase over time.

d. Utilities corporations apply different tariffs to electricity and water consumption as stipulated in the law.
To this end, the smart and RF metering project also facilitated the management of different tariffs throughout the day and night, particularly with respect to heavy users’ non-residential accounts.

e. Through the smart and RF meters project, data is collated in a database, enabling the utilities corporations and ARMS to easily carry out efficient data analysis and data monitoring.
f. The AMM has enabled real-time data facilitating and enhancing data analysis and consequently the identification of abnormal consumptions.

g. The smart and RF meters project has enabled Enemalta to reduce apparent losses (or non-technical losses) that mainly arise through unbilled consumption, namely due to billing errors and theft.

The level of such losses in 2009 amounted to 156,395,827 kilowatt-hour (kWh) units, which implies an apparent loss index of 7.64 per cent.
In 2019, these losses decreased to 37,022,140 kWh units, that is an apparent loss index of 1.42 22 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing per cent.

The decrease in apparent loss index in a given year has a cumulative positive effect over the next years as it is assumed that unidentified theft will continue unless it is stopped by the utility company.
It is to be noted that the apparent loss index considers the level of units of electricity distributed to consumers.

Applying the prudence concept and assuming that efforts to reduce non-technical electricity losses are estimated at the average selling price during the period under review, then savings amount to around €45 million.
Records maintained by Enemalta show that since the introduction of smart meters 12 years ago the company managed to recoup €12.6 million in addition to this amount in terms of recovered revenue from identified theft cases as well as related fines and repayments of unregistered consumptions based on an estimation mechanism.

Operational issues hinder project efficiency optimisation 2.4.3.
On the other hand, the utilities entities and ARMS, in accordance with the provisions of the HoT agreement, have not been able to fully exploit the potential benefits of the smart and RF meters project.

A case in point relates to apparent losses concerning water consumption.

Additionally, some problems relating to the transmission of automatic readings concerning both utilities corporations prevail.

Despite the project, WSC’s apparent losses have not been reduced 2.4.4.
WSC’s apparent losses have remained stable from 2009 to 2020 at approximately 30 per cent which equates to an apparent loss index of 10.

Four factors contribute to these circumstances: a.

Under registration of meters brought about by the water meters’ inability to detect very low flow of water even though the water meters are of the highest specifications available on the market.

This is exacerbated by the indirect plumbing systems which are extensively used in Malta and Gozo.
These plumbing systems are generally dependent on float-valve-controlled water storage such as roof water tanks.

Such plumbing systems are conducive to a situation where there will always be a quantity of water that would be consumed without the billing meter registering it.

A study carried out by WSC in 2008 estimated that at least 10 per cent of water consumption remained unbilled through the use of such plumbing system even for a new meter.
Ageing of the meter obviously further exacerbates the under registration of water consumption.

b.

The high number of ‘flagged’ stopped water meters also contributes to unbillable consumption particularly as flagging may not necessarily imply that the meter is actually stopped or damaged.

In instances where meters are categorised as stopped, the possibility might arise that the actual consumption exceeds that estimated by ARMS for billing purposes.
During 2020, as will be further outlined below, there were 205,891 out of the 1,758,001 water consumption bills issued by ARMS under the ‘Stopped’ billing category, which amounts to 12 per cent of water consumption bills issued during the year in question.

In reality, as outlined in paragraph 2.4.5, the number of truly stopped water meters is much lower.
National Audit Office - Malta \| \\| 23 Executive SummaryChapter 1Chapter 2AppendixChapter 3 c. The number of water accounts has increased significantly from 243,250 to 289,723 over 11 years.

This represents an increase of almost 20 per cent.

In light of the first point in 2.4.4 (a), an increase in the number of meters automatically increases the overall under registration quantities.
d. The final reading of meters flagged as stopped (being that they are still working but registering constant consumption on their dial), is rejected by the billing system thus inflating further billing anomalies.

In 2020, WSC contended that close to €300,000 were lost due to this anomaly alone.

This variance materialises due to the difference in monetary value (estimation), between the actual final readings on the physical meters and the actual final readings billed by the system.
This issue has been addressed by WSC with the implementation of algorithms to double check actual final readings used for billing.

Under 18,000 water meters are flagged as stopped and are awaiting inspection 2.4.5.

Unlike electricity smart meters, the water meter setup is susceptible to various technical faults.

A recent WSC and ARMS exercise calculated that there are 17,928 water meters flagged for inspection.
Within this context, a stopped water meter only refers to at least two identical consecutive readings.

Repeated readings, however, do not necessarily imply a stopped meter.

To address this issue, over the past months, WSC and ARMS implemented an intelligent algorithm that identifies meters requiring an inspection.

These algorithms being implemented by WSC are an effort to smarten the RF data acquisition technology.

2.4.6.
2.4.6.

During the same period, data pertaining to ARMS with respect to the number of bills issued in the ‘Stopped’ billing category amounted to 205,891 water bills.

Considering that the majority of bills are issued on a bi-monthly basis and that six bills are issued per year, NAO roughly estimates that there were around 34,315 stopped water meters in 2020.

Moreover, NAO has been informed that this variance could also be attributed to the water meter replacement programme which is being undertaken by WSC.
Despite the progress of time, the full potential of automated meter readings is still not fully reflected in the billing process 2.4.7.

In 2020, according to data provided by ARMS, 80 and 67 per cent of the bills relating to electricity and water consumption were based on automatic readings and calculations5.

These percentages, being automatically transmitted, exclude readings taken manually by meter readers.

The reasons for these circumstances are generally specific to each of the utilities companies.
5 It is being assumed that bills issued in 2020 under the ‘Consumer’ category pertain to meters which are all transmitting automated readings via the Automated Meter Management.

The percentages of bills based on actual readings increase to 92 and 78 per cent for electricity and water bills respectively as these consider readings taken manually by meter readers.

24 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing Enemalta plc 2.4.8.
In view of Malta’s high population density and the increasing number of new electricity accounts, the power supply distribution network through which meter readings are transmitted has at times become saturated.

In some instances, Enemalta installed a number of Low Voltage Concentrators (LVCs) to mitigate this problem.

However, it was not always cost-effective to install LVCs in other localities to facilitate the transmission of readings from the meter to the AMM system6.
This results in the untimely transmission of readings to ARMS and consequently they cannot be considered for the scheduled issuance of the bill.

Water Services Corporation 2.4.9.

Similarly, Malta’s high population density and the increasing requests for new water meter accounts continue to influence the issuance of bills based on automated readings.
In part, this occurs as the RF meters technology in use is at times hindered by interference which prevents the radio waves from transmitting to the AMM system.

These circumstances become more prevalent in underground and remote areas experiencing reception problems.

2.4.10.

In addition, the blanket interpretation of repeated readings as stopped meters significantly affects the percentage of bills based on automatic readings.

2.5.

Conclusion 2.5.1.

2.5.2.


The smart and RF meters project constituted a material investment at a time when the utilities corporations were faced with increased demands from customers about billing accuracy and operational efficiency.

The NAO evaluated this project through financial and operational criteria as well as from a customer expectation perspective.

The latter part of this Chapter discussed the envisaged financial savings to be reaped following project implementation.
While Enemalta practically managed to eliminate apparent losses, the financial savings, although material, remained short of the capital invested.

On the other hand, apparent losses concerning water consumption generally remained at a stable level.

Moreover, the utilities entities did not manage to fully capitalise on the potential efficiency gains connected with project implementation.
The cost of this project was material and its effectiveness, however, cannot be exclusively assessed in terms of its financial merits.

From a financial point of view, the project did not recover all the capital invested.

Yet the project provided a modern billing infrastructure for the utilities to strengthen their billing function.
6 In order to tackle known worldwide limitations of the Programmable Logic Controller technology, Enel have developed the latest generation of Open Meter with a fallback RF technology to support transmission.

This meter was made available for the utilities companies in early 2020 and Enemalta was one of the first to invest in such meters to improve reachability figures.

The deployment of these meters in mid-2020 contributed to the drastic linear improvement of electricity reachability.
National Audit Office - Malta \| \\| 25 Executive SummaryChapter 1Chapter 2AppendixChapter 3 2.5.3.

Although not referred to in quantifiable terms, the project led to the upgrading of the corporations’ back office infrastructure but also generally resulted in a more qualitative service to customers in terms of billing frequency, accuracy together with real time monitoring of consumption, allowing WSC to alert its clients as regards to abnormal consumption trends.
Business transformation achieved through the introduction of ERP and EMS are yielding positive results, for example in the area of electric vehicles.

26 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing Chapter 3| Smart and RF meters’ contribution to billing efficiency, frequency and accuracy 3.1.

Introduction 3.1.1.
Introduction 3.1.1.

The electricity smart and water radiofrequency (RF) meters project led to the upgrading of the corporations’ back office infrastructure but also generally resulted in a more qualitative service to customers in terms of billing frequency and accuracy.

This Chapter discusses: a.

Significant operational improvements registered with respect to billing accuracy and frequency; b.
Billing regulations in terms of whether bills are calculated on a pro rata or annualised basis; and c. Processing inefficiencies prevailing at the billing agency.

3.1.2.

This performance audit sourced data and information from the utilities corporations and Automated Revenue Management System (ARMS).
Moreover, for the verification of data integrity purposes and to elicit further information, which was not available from the above- mentioned sources, NAO conducted a tracer study comprising 100 randomly-selected accounts which were billed by ARMS covering a one year period up to January 20217.

In total, eight out of the 100 accounts also included photovoltaic meters.
Considering that the number of accounts amounted to 338,625 as at end of October 2020, the NAO sample enabled that findings and conclusions are presented at the 95 per cent confidence interval with a ten per cent error rate.

3.2.

Significant operational improvements registered with respect to billing accuracy and frequency 3.2.1.

The smart and RF meters project facilitated the accuracy and frequency of billing.
Consequently, this project facilitated a more reliable and timely input for the billing process.

This Section discusses improvements in more detail.

7 Some accounts only included one utility and thus the sample for electricity and water case studies was reduced to 93 and 85 respectively.

National Audit Office - Malta \| \\| 27 Executive SummaryChapter 1Chapter 2AppendixChapter 3 Increasingly, billing is considering automated meter readings 3.2.2.
The utilities bills received by clients indicate whether the invoice is based on actual readings or otherwise.

Actual readings noted in the “A” category within Table 5 includes both readings derived through the AMM system as well as readings registered through the meter readers.
However, the total number of readings which note actual consumption also include the “C” category which relates to customer readings and the “F” category which denotes that ARMS have issued the final bill pertaining to a particular account after its closure.

Table 5 shows the various billing categories used in the computation of bills.
Table 5 - Classification of 2020 bills per different categories8 Water Water only Electricity only - 46,435 A C E y t i c i r t c e l E A C E F N S 213,815 1,149,420 11,996 6,296 1,637 7,381 9,217 9 28,112 53,397 29 257 3,374 8,687 5,789 32,919 80,172 334 189 14 565 14 16,120 2 3,335 5 F 640 6 14 3 8,850 - - N S Total 15,333 77,104 13,437 85,008 178,951 1,660,902 912 729 1 30,833 50 1,931 1,087 9 102,740 33,641 10,522 10,433 126,675 43 398 Total 261,885 1,266,116 93,015 58,504 9,513 124,962 205,891 2,019,886 Billing categories legend: A (Actual), C (Consumer), E (Estimated), F (Final bill), N (Not read, estimated), S (Stopped).
Source: ARMS.

3.2.3.

Table 5 shows that, in 2020, the total number of bills covering both utilities which were based on actual readings as denoted by columns and rows entitled Actual, Consumer and Final amounted to 1,238,442 bills9.

This number represents 61 per cent of the total number of bills issued in 2020.

On the other hand, when analysing electricity and water bills separately, in certain instances only one of the two utilities were charged on actual consumption.
During this period, electricity bills based on actual consumption as denoted by the aforementioned rows amounted to 1,774,16410.

Similarly, during the same period, water bills based on actual consumption amounted to 1,368,64411.

The foregoing implies that the number of electricity and water bills based on actual readings amounted to 92 and 78 per cent respectively.

3.2.4.
3.2.4.

This implies that these readings have either been elicited from the Automated Meter Management (AMM) system or else through a meter reader.

Prior to the project, in 2010, electricity and water bills based on actual consumption stood at 53 and 50 per cent respectively since these were mainly available through manual meter reading.

8 The total number of bills for 2020 of 2,019,886 does not include reversals and claim adjustments.

9 As denoted by cells A-A, C-C and F-F in Table 5.


10 The addition of 1,660,902 (A), 102,740 (C) and 10,522 (F).

11 The addition of 1,266,116 (A), 93, 015 (C) and 9,513 (F).

28 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 3.2.5.

Nonetheless, in 2020, 160,71412 (eight per cent) and 389,35713 (22 per cent) of electricity and water bills were based on estimates noted by the “E”, “N” and “S” billing categories in Table 514.
This mainly materialised due to meters not transmitting readings to the AMM on a regular basis and / or due to water meters erroneously flagged as stopped or actually malfunctioning meters.

The smart and RF meters project enabled bills based on actual consumption to be issued more regularly 3.2.6.
EU Directive 2012/27/EU on energy efficiency stipulates that in order to enable final customers to regulate their own energy consumption, billing should take place on the basis of actual consumption at least once a year.

National legislation reflects the provisions of this Directive.

Moreover, current procedures stipulate that heavy consumers within a category of non-residential accounts are billed on a monthly basis, whereas the remainder of clients are invoiced on a bi-monthly basis.
ARMS aims to base all bills on actual consumption.

Table 6 shows that ARMS satisfied the billing frequency criteria in the vast majority of cases.
Table 6 - Utilities billing frequency based on NAO's tracer study (2020) Billing frequency Bills supposed to be issued on a bi-monthly period Bills issued in less than 50 days Bills issued within 50 - 70 days Bills issued in 71 to 90 days Bills issued in more than 90 days Bills supposed to be issued on a monthly basis Bills issued between 25 – 35 days Bills issued in more than 65 days Electricity Water Number of Bills 92 8 71 11 2 1 0 1 Per Cent Number of Bills Per Cent 100 9 77 12 2 100 0 100 85 8 67 8 2 NA NA NA 100 9.5 79 9.5 2 NA NA NA 3.2.7.
For the purposes of determining the extent to which ARMS complied with the billing frequency criteria, the NAO subjectively assumed that it would be acceptable if the billing frequency was to have a plus or minus 10-day tolerance.

Consequently, this review considered a billing duration of between 50 and 70 days when the billing frequency was to be of two months.

Similarly, the same criteria was adopted for a one-month billing frequency.

12 The addition of 33,641 (E), 126,675 (N) and 398 (S).
13 The addition of 58,504 (E), 124,962 (N) and 205,891 (S).

14 For the scope of this performance audit, NAO considered the E (Estimated), N (Not read, estimated) and S (Stopped) billing categories outlined in Table 5 as estimates.

National Audit Office - Malta \| \\| 29 Executive SummaryChapter 1Chapter 2AppendixChapter 3 3.2.8.
Table 6 shows that: a. around 71 out of the 92 of the randomly-sampled electricity bills and 67 out of the 85 randomly-selected water bills adhered to the bi-monthly billing frequency criteria.

b.

In over two per cent of electricity and water cases, billing frequency criteria was exceeded by more than one month.

ARMS contended that the reasons for these circumstances are the following: the difficulty to replace meter readers in Gozo, the reversal of a bill, and i. ii.

iii.
iii.

the method of billing for temporary meters.

Normally, these used to be billed upon the termination of the account or the renewal of the contract, if the client opts for an extension.

Nowadays, following a change in policy, heavy consumers with temporary installations are being billed on a monthly basis.

3.2.9.
3.2.9.

In addition to the information derived from the tracer study, ARMS contended that another reason for deviations from the policy related to billing frequency would be when readings are submitted by clients requesting up to date bills.

The billing period criteria adopted were generally respected 3.2.10.
In accordance with ARMS’ practice of calculating bills, ARMS issues bills either on a monthly basis for heavy consumers within a category of non-residential accounts or on a bi-monthly basis for other users.

The NAO again resorted to the tracer study undertaken for the purpose of this performance audit to determine the extent to which ARMS adhered to its billing period criteria.

The same randomly selected sample of 100 accounts15 showed that generally the billing period criteria was complied with.
For the purpose of this assessment, the NAO adopted the same assumption as outlined in paragraph 3.1.2.

Table 7 refers.
Table 7 - Utilities billing period based on NAO's tracer study (2020) Billing period Bills supposed to be issued on a bi-monthly period Bills issued in less than 50 days Bills issued within 50 - 70 days Bills issued in 71 to 90 days Bills issued in more than 90 days Bills supposed to be issued on a monthly basis Bills issued between 25 – 35 days Bills issued within 50 – 70 days Electricity Water Number of Bills 92 7 81 4 0 1 0 1 Per Cent Number of Bills Per Cent 100 8 88 4 0 100 0 100 85 6 75 4 0 NA NA NA 100 7 88 5 0 NA NA NA 15 Sample limitations arise due to circumstances discussed in footnote 1.
30 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 3.2.11.

Table 7 shows that: a.

81 out of 92 and 75 out of 85 of electricity and water bills respectively generally complied with ARMS’ billing period criteria.

b.

None of the cases exceeded the billing period criteria by one month or over.

3.3.

Billing calculations in accordance to utilities’ pro rata billing methodology were generally found to be correct 3.3.1.
Since the AMM formed a substantial part of the smart and RF metering project and is linked to an application related to the billing function, the NAO verified the extent to which the utilities companies’ invoicing was correct.

To this end, the NAO relied on the same 100 randomly selected accounts.

3.3.2.

Similarly to the reasons outlined in paragraph 3.1.2, substantive testing related to 93 and 85 electricity and water accounts.
With a few exceptions, testing was generally based on the last bill issued in 2020.

3.3.3.

Irrespective of whether the billing calculation was carried out automatically or manually, or based on actual or estimated readings, all workings were found to be correct in accordance with the utilities companies’ pro rata billing methodology.

The pro rata methodology is referred to in national legislation concerning electricity and water supply.
Therein it is stated that consumption tariffs are based on a cumulative consumption per annum and which may be billed on a pro rata basis.

The utilities companies interpret legislative provisions on pro- rata billing as being on a monthly basis for heavy consumers and on a bi-monthly basis for other consumers.

3.3.4.
3.3.4.

The next Section of the Report compares the impact on bills calculations based on cumulative consumption per annum, that is annualised billing, while the issuance of bills maintains the current level of frequency on a monthly or bi-monthly basis.

3.4.

The case for “annualised” billing is currently the subject of court litigation 3.4.1.
Provisions in the subsidiary legislation 545.01 and 545.03, relating to electricity and water supply respectively, regulate the billing of consumption for both of these utilities.

The electricity supply regulations outline the consumption tariffs based on a cumulative consumption per annum and which may be billed on a pro rata basis.
On the other hand, the water supply regulations outline that consumption is billed on the basis of a one-year period, defined as a period of three hundred and sixty five consecutive days, provided that, when a reading is taken for a period of less or more than a year, the service charge and the tariff for water consumption shall be calculated on a pro rata basis.

These provisions apply to all categories of users.


The NAO acknowledges that different interpretations of the law on what constitutes pro rata billing exist.

National Audit Office - Malta \| \\| 31 Executive SummaryChapter 1Chapter 2AppendixChapter 3 3.4.2.

3.4.3.

Practices adopted by the utilities’ corporations and ARMS have always been based on pro rata basis.
In these circumstances, the billing calculation applies annual tariff bands and eco-contribution reductions on a pro rata basis that is, either monthly or bi-monthly.

ARMS contends that its billing practices follow the instructions given by Enemalta and Water Services Corporation (WSC) which in turn follow what is catered for in the law.

In addition, there is the Regulator’s decision dated 19 August 2014, which states that the way bills are computed is in line with the relevant legislation.
Moreover, WSC reiterates that the pro rata billing methodology of water consumption is completely in line with the water supply regulations noted in the preceding paragraph.

The pro rata calculation methodology with respect to electricity consumption is currently being challenged in the Courts of Law.

As the case is still considered sub judice, the NAO considers it prudent to limit its observations on this issue to comparing the outcomes of pro rata and annualised billing in relation to the two utilities.
To this end, this performance audit utilised the 100 randomly selected accounts which have been used for other evaluations within this review16.

This performance audit subjectively established the criteria that a yearly €10 difference and above between the two calculation methods would constitute a material variance.

Table 8 and 9 refer.

Table 8 - Comparison between annualised and pro rata electricity billing methodology Type of Account No.
of Accounts Domestic Residential Non- Residential 20 53 12 Difference between Pro Rata and Annualised Billing leading to extra charges to customer Total No.

of accounts Service Consumption Eco- Selling to difference affected by €10 or charge (€) 0 0 0 (€) 690 246 10 reduction the Grid more per annum (€) NA 256 NA (€) NA 0 NA (€) 690 502 10 4 26 2 3.4.4.

Table 8 imparts the following information: a.


In addition to the information provided in Table 8, the NAO’s analysis shows that 46 per cent of the total analysed accounts (39 out of 85 accounts) did not reveal any significant variance between the current pro rata and annualised billing methodology that is, the difference between the two calculations was less than €2.

b.
b.

Nonetheless, 32 out of the 85 electricity accounts reviewed registered a difference between the current pro rata and annualised billing methodology of more than €10.

The range of this difference was between €10.74 and €468.90.

The latter amount relates to a domestic account with heavy consumption.

78 per cent (25 out of 32) of these variances relate to the category between €10 and €50.
16 Some accounts had to be excluded either because customer opted for only one utility or a yearly consumption could not be calculated for that account or the number of residents changed throughout the yearly billing cycle.

Thus, the sample for electricity and water case studies was reduced to 85 and 78 respectively.
32 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing c. NAO’s workings show that, in the vast majority of cases, the annualisation methodology affects both the consumption and eco-reduction calculations.
Workings show that the greater the number of tariff bands involved in calculating consumption as well as eco-reduction through the annualised method, the higher the risk that variances between pro rata and annualised billing materialise in favour of the utilities companies.

d. When extrapolating these results on the total 324,501 electricity accounts, a net variance of around €4.6 million between the pro rata and annualised billing methodologies will result.
On the other hand, an annualised billing system will also lead to cases where consumers incur higher utility costs.

3.4.5.

When the above was discussed, the utilities companies contended that evidence exists that a drive towards a longer billing cycle will confer a higher eco-reduction rebate to the heaviest unstable energy users.
The utilities companies further emphasised that the more conscientious stable users are hardly impacted by the current billing methodology, as noted in paragraph 3.4.3, attributing the principal billing variances between the annualised and pro rata billing methodologies to the heavy consumer class.
This implies that more in-depth studies are required as quasi favouring the heaviest peak consumers would deviate from the fundamental polluter pays principle enshrined in Article 191 of the Treaty on the Functioning of the European Union (TFEU).

Moreover, for fairness’ sake, NAO cannot ignore the fact that this complex issue has important financial implications in respect of both public utilities.
Table 9 - Comparison between annualised and pro rata water billing methodology Type of Account Domestic Residential Non-Residential Difference between Pro Rata and No.

of Annualised Billing Total Accounts Service charge Consumption difference 15 52 11 (€) 0 0 0 (€) 152 305 37 (€) 152 305 37 No.

of accounts affected by €10 or more per annum 4 8 2 3.4.6.
Although not the subject of court litigation, for the purpose of harmonisation between the two utilities, the NAO applied a similar methodology to the one discussed in paragraph 3.4.1 to evaluate the differences between the current pro rata and annualised billing calculations with regards to water consumption.

The following refers: a.


In addition to the information provided in Table 9, the NAO’s analysis shows that 63 per cent of the total analysed accounts (49 out of 78 accounts) did not reveal any significant variance between the current pro rata and annualised billing methodology that is, the difference between the two calculations was less than €2.

National Audit Office - Malta \| \\| 33 Executive SummaryChapter 1Chapter 2AppendixChapter 3 b.
Nonetheless, 14 out of the 78 electricity accounts reviewed registered a difference between the current pro rata and annualised billing methodology of more than €10.

This difference ranged between €10.12 and €104.79.

11 out of 14 of these variances relate to the category between €10 and €50.
c. The review noted that the greater the number of tariff bands involved in calculating consumption through the annualised method, the higher the risk that variances between pro rata and annualised billing materialise in favour of the utilities companies.

d. When extrapolating these results on the total 294,613 water accounts, a net variance of around €1.9 million between the pro-rata and annualised billing methodologies will result.
On the other hand, an annualised billing system will also lead to cases where consumers incur higher utility costs.

3.4.7.

Similarly to the situation concerning electricity, the possibility exists that a drive towards a longer billing cycle would favour the heaviest unstable water consumption.

This raises the case for more in-depth studies as quasi-favouring the heaviest peak consumers would deviate from the fundamental polluter pays principle enshrined in Article 191 of the TFEU.

3.4.8.
3.4.8.

Given the current circumstances whereby the issue of electricity billing methodology is the subject of litigation before the Courts of Law, the NAO is limiting its comments to the above.

3.4.9.

The Budget Speech for Financial Year 2022 noted that Government is committed to adopt a new billing methodology “which is fair on all consumers” (li hija ġusta għal kulħadd).
The Budget Speech noted that the new system will permit unutilised consumption within lower tariff bands to be carried forward to subsequent periods.

To this end, the Minister for Finance and Employment announced that Government will be working on changes to the current legislative provisions.

3.5.

Despite automation substantial operational costs with respect to billing prevail 3.5.1.

ARMS performs the billing function on behalf of Enemalta plc and WSC.
For this purpose, in 2020, the electricity and water utilities companies contributed €5.7 million each to finance the relative billing operations which include revenue collection, credit control, and customer care service.

Prior to the establishment of ARMS in 2010, the WSC carried out these functions on behalf of both utilities companies.

Moreover, prior to the introduction of the project, Enemalta had its own Credit Control Department to manage larger customers and suspensions of electricity.
According to ARMS’ audited financial statements for 2018, in total, the total cost incurred by this entity was estimated at €7.3 million.

The same financial statements illustrate that ARMS registered a profit of €111,492.

To this end, this Section discusses aspects which increased ARMS’ billing costs.

34 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing The number of billing staff at ARMS more than doubled between 2010 and 2020 3.5.2.
Water Services Corporation was responsible for the billing function till about mid-2009.

After this date, responsibility for the billing function was transferred to ARMS.

In 2010, there were 92 persons responsible for billing at a cost of €1.6 million.

These persons were mainly deployed as meter readers and billing and revenue clerks.
Nonetheless, following the establishment of ARMS, an interim agreement signed in early 2011 between ARMS, WSC and General Workers Union led to the transfer of 135 employees from WSC to ARMS which, apart from billing related staff, also included customer care representatives, as well as other administrative staff.

Such employees were transferred to enable ARMS to establish its administrative and financial departments to support its core function that is the billing of utilities.
Between 2012 and 2020, the staff complement at ARMS increased by 119 per cent to 296, which contrasts with the increase in bills of only 18 per cent during the same period.

Table 10 refers.
Table 10 refers.

Table 10 - Staff complement at ARMS (2012 - 2020) Departments n Billing17 o IT & BI ti c n u F e r o C Cust Care Debt Management Sub-Total Corporate, HR & Marketing n o ti c n u F g n ti r o p p u S Finance, Cash & Procurement Board of Directors CEO Dept Internal Audit Compliance Quality Assurance Legal Sub-Total Totals Source: ARMS.
Table 10 can be interpreted in two segments.

The first segment relates to ARMS’ core function.


This shows that up to 2018 there was a steady decline in the number of billing staff employed.

At this time, the number of employees stood at 54 which is 25 per cent less than the complement within this department in 2012.

This phenomenon correlates to the principle of automation whereby less staff are required to perform billing functions.

The number of employees within the billing section increased sharply in 2019 and 2020.
Information referred to NAO by ARMS shows that the lowest number of employees within the billing section was 50 in 2016.

By 2019 the number of staff in the billing section increased to 85 and peaked at 94 in 2020.

This implies that over a five-year period, the staff in the billing 17 Meter readers are included within the Billing Function.

National Audit Office - Malta \| \\| 35 Executive SummaryChapter 1Chapter 2AppendixChapter 3 section increased by 88 per cent.
In part, such an increase relates to the rise in the number of bills issued annually.

In this period, the number of bills increased from 1,893,958 in 2012 to 2,231,639 in 2020, which amounts to an increase of 18 per cent.

However, it remains unclear whether the increase in the number of bills merited such an increase in the staff complement within the billing section.
Of note is the fact that despite the increase in automated meter readings, the number of meter readers being employed within the billing section continued to rise as will be discussed in the next Section.

3.5.4.

Similarly, during the period 2014 to 2020, employees within other departments pertaining to ARMS’ core functions namely, the IT and Business Intelligence, Customer Care and Debt Management employed an additional 82 employees.

3.5.5.
3.5.5.

Table 10 also shows that ARMS increased its staff complement in its administrative departments.

Since 2012, ARMS employed an additional 65 employees to strengthen the eight departments shown in Table 10.

As at end 2020, these eight departments employed 89 persons which nearly constitute a threefold increase in the staff complement in 2012.
Of note are the increases in the Corporate, HR and marketing department, the CEO department as well as the legal office which was established from scratch in 2014.

Despite metering automation, the number of meter readers continued to increase 3.5.6.

3.5.7.

For technical and verification purposes, meter readers remain an important element within the billing function since they support the accuracy of meter readings and can investigate instances whereby consumption readings are flagged by the AMM.
Nonetheless, it would be expected that with the implementation of the smart and RF project, the role of the meter reader would assume an increasingly diminished role.

Between 2012 and 2020, the number of meter readers went up from 30 to 43, which resulted in an additional expenditure in salaries and wages of €96,975, increasing the personal emoluments expenditure to €639,109.

ARMS contends that the increase in the number of these employees corresponds to technical exigencies.
ARMS further argues that with the increase in meter readers, actual readings every two months is possible for meters not read remotely whereas before this was done every six months.

Nonetheless, it remains questionable whether such number of employees in this role is strictly required when considering the increase in the number of automated readings emanating from smart and RF meters.
36 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing Billing Section labour costs per bill and ARMS’ total annual expenditure show an increasing trend 3.5.8.

A criterion which can be used to measure efficiency relates to the cost per unit, in this instance, the cost per bill issued by ARMS.

The main objectives leading to the establishment of ARMS was to improve billing efficiency and customer service to clients.

3.5.9.
3.5.9.

An increasing trend transpires when determining the cost per bill issued strictly on the basis of labour costs incurred by the billing sections.

ARMS’ records show that in 2016 and 2020, there were 50 and 94 staff deployed in the billing section.

Based on the average of ARMS’ total annual salaries during this period then it is estimated that the annual wage bill would amount to €1,185,873 and €2,243,404 respectively.
When considering that in 2016 and 2020 the billing section issued 1,906,716 and 2,231,639 bills respectively then the direct costs related solely to the billing function without considering any ancillary activities would amount to €0.62 and €1.01 respectively.
While in part this rise can be explained by improvements in the working conditions of the staff employed at ARMS, it remains pertinent to note that during 2016 and 2020, the billing staff to bills issued ratio was around 1:38,000 and 1:24,000 respectively.

3.5.10.

Nonetheless, a similar trend emerges when reviewing the rate of increase of ARMS’ total expenditure when compared to the number of bills issued.
Admittedly, such an evaluation raises some limitations since while ARMS’ main function remains centred around utilities’ billing, it also has ancillary functions such as receiving and directing requests for services, debt servicing and receiving applications for new services.

During the period 2012 to 2020, ARMS’ total expenditure rose from €6.5 million to €11.4 million.
In the same period the number of billing transactions, which includes reversals, issued annually ranged from 1,893,958 in 2012 to 2,231,639 in 2020.

This implies that directly or indirectly this would have an inflationary impact on the cost per bill incurred by ARMS.

Table 11 refers.
National Audit Office - Malta \| \\| 37 Executive SummaryChapter 1Chapter 2AppendixChapter 3 Table 11 – Total Expenditure, Cost of Salaries and Wages and Number of Issued Bills (2012 - 2020) Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 Total Expenditure €6,467,096 Cost of Salaries and Wages €2,624,802 Number of issued bills18 1,893,958 €6,710,673 €8,117,404 €7,781,159 €7,962,733 €8,692,312 €7,414,286 €9,716,240 €11,422,054 €2,621,106 €2,673,650 €3,649,835 €4,245,427 €4,739,093 €4,019,334 €5,343,611 €7,064,337 1,804,238 1,882,640 1,921,855 1,906,716 1,934,709 2,043,336 2,152,301 2,231,639 Source: ARMS’ Management Accounts.
3.5.11.

Both the discussion in paragraph 3.5.9 and the information portrayed in Table 11 show that the labour costs of staff who are strictly involved in the billing process and ARMS’ annual total expenditure rose by 39 and 43 per cent respectively19.

Such circumstances raise questions relating to cost efficiency of processes within ARMS particularly considering the high level of automation within the billing process.
On the other hand, it is acknowledged that increasing client demands for better customer care and real time information require continuous investment.

3.6.

Conclusion 3.6.1.

This Chapter acknowledges that the electricity smart and water radiofrequency (RF) meters project brought about significant upgrading of the utilities billing function.
On the other hand, certain inefficiencies remained and to varying degrees these costs are ultimately reflected in the profit and loss of the utilities companies and the billing agency.

3.6.2.

At the outset, the project fulfilled its main objectives of bringing about significant operational improvements with respect to billing accuracy and frequency.
This has led to bills being based on actual meter readings and enabled the billing agency to issue bills based on actual readings on a monthly or bi-monthly basis.

3.6.3.

Billing practices adopted by the utilities companies and ARMS are fully based on the pro rata approach.
The utilities companies contend that the billing calculation is in accordance with legislative provisions and entails the application of annual tariff bands and eco-contribution reductions on a pro rata basis that is, either monthly or bi-monthly.

Billing calculations based on this billing methodology were generally found to be correct.

The electricity billing methodology is the subject of litigation before the Courts of Law.
NAO established that a 18 Number of issued bills includes reversal bills and claim adjustments.

19 Although this comparison does not relate to the same period, the trends are very similar, and it can be clearly concluded that labour costs incurred by the billing section and ARMS total expenditure are demonstrating an increasing trend of roughly equal proportions.
38 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing variance materialises between the two billing methods whereby the heavier consumers and those with unstable consumption would be those mostly affected.

Since the case is sub judice, it is prudent for the NAO to limit its comments to the foregoing.

3.6.4.

Despite the high level of automation, questions relating to cost efficiency at the billing agency arise.
The number of staff employed by ARMS has increased significantly in recent years.

In cases, such as those relating to the legal office, it is clear that such increases were necessary to strengthen ARMS’ position in questions of litigation.

However, it was not always evident as to why most departments within ARMS were augmented with human resources when both the billing and the administrative functions are generally automated.
On the other hand, ARMS argues that when looked at holistically, the relationship between the overall progress registered by the company correlates with the increase in its headcount.

National Audit Office - Malta \| \\| 39 Executive SummaryChapter 1Chapter 2AppendixChapter 3 Appendix I - Key Performance Indicators (KPIs) Appendix I relates to the Key Performance Indicators (KPIs) analysed in Section 2.3 of Chapter 2 of this audit.
This Appendix outlines the utilities corporations and the billing agency’s KPIs in more detail.

A.

1.

Enemalta plc KPIs Total accounts on A-route (The meter is operated on ‘A’ route when it generally sends regular readings to the AMM system) 2.

Total reachable accounts – Meters read through AMM (Automated Meter Management) data - 20-day reachability 40 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 3.

4.

5.
Total number of smart meters Meters commissioned (Meters which have communicated with AMM at least once) A-route percentage over total accounts (Accounts being billed on actual AMM data over total number of accounts) Date 26/01/2021 27/01/2021 28/01/2021 29/01/2021 30/01/2021 31/01/2021 01/02/2021 02/02/2021 03/02/2021 04/02/2021 05/02/2021 06/02/2021 07/02/2021 08/02/2021 09/02/2021 10/02/2021 11/02/2021 12/02/2021 13/02/2021 14/02/2021 15/02/2021 16/02/2021 17/02/2021 18/02/2021 19/02/2021 Total number of Meters A-route percentage smart meters 337900 commissioned 312189 over total accounts National Audit Office - Malta \| \\| 41 Executive SummaryChapter 1Chapter 2AppendixChapter 3 6.
Heavy consumers – total reachability percentage and reachability percentage on AMM meters20 As at end of year 2017 2018 2019 2020 Heavy consumers – Heavy consumers – total reachability percentage 71.01 AMM reachability percentage 83.61 89.68 95.42 95.96 91.91 96.03 96.84 7.
Decreasing apparent losses Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Apparent losses (kWh) 156,395,827 149,456,332 154,054,031 200,285,193 186,792,812 110,535,206 55,255,382 17,699,283 23,192,822 27,912,038 37,022,140 NA Percentage of total electricity supply 7.64 7.49 7.49 9.25 8.76 5.20 2.47 0.78 0.97 1.13 1.42 NA Total Electricity Accounts 255,491 259,370 263,251 267,440 271,945 277,859 283,711 289,212 295,338 301,753 310,068 318,347 20 AMM reachability refers to the reachability over meters that are smart and commissioned to AMM, whilst the total reachability refers to the amount over the total global number of meters (including those which are not on AMM).
42 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing B.

1.

Water Services Corporation KPIs Active water meters (in thousands, K, over the number of weeks per year) 2.

Number of meters on AMM - correctly associated 3.

Number of RF modules installed National Audit Office - Malta \| \\| 43 Executive SummaryChapter 1Chapter 2AppendixChapter 3 4.
Number of meters replaced Year 2014 2015 2016 2017 2018 2019 2020 Total Meters Replaced 10,800 9,800 12,700 11,900 17,100 23,000 27,000 112,300 5.

Number of active meters billable by AMM (in thousands, K) 6.

Percentage billing meters on AMM - read daily 44 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 7.

Percentage billing meters on AMM - read within 10 days 8.
Apparent losses Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Apparent Losses Percentage of total water Water Accounts 8,193,268 9,089,393 9,790,445 10,047,590 9,152,424 8,935,129 9,188,407 9,659,296 10,381,683 10,221,325 9,436,889 10,105,000 supply 28.09 31.59 33.00 32.59 30.02 29.44 29.48 30.22 31.36 30.53 27.22 29.15 243,250 247,573 250,285 254,168 255,544 260,127 265,262 269,348 274,419 279,494 285,682 289,723 National Audit Office - Malta \| \\| 45 Executive SummaryChapter 1Chapter 2AppendixChapter 3 C. 1.
Automated Revenue Management System KPIs Total number of billing transactions per year Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 Number of bills21 1,893,958 1,804,238 1,882,640 1,921,855 1,906,716 1,934,709 2,043,336 2,152,301 2,231,639 2.

Revenue collected per year from the sale of electricity 21 Number of bills includes reversal bills and claim adjustments.

46 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 3.
Revenue collected per year from the sale of water 4.
Percentage of revenue collected over total invoiced – Electricity Enemalta Revenue Collected Total invoiced collected over total Percentage of revenue €386,777,720 €364,719,230 €361,460,816 €368,581,771 €303,626,826 €330,508,089 €321,404,735 €332,985,789 €318,195,809 €391,973,131 €354,684,098 €342,007,408 €336,214,663 €298,112,430 €325,172,421 €333,593,313 €350,820,636 €341,130,249 invoiced 99% 103% 106% 110% 102% 102% 96% 95% 93% Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 National Audit Office - Malta \| \\| 47 Executive SummaryChapter 1Chapter 2AppendixChapter 3 5.
Percentage of revenue collected over total invoiced – Water Water Services Revenue Collected Total invoiced collected over total Percentage of revenue €58,802,581 €60,919,866 €64,205,281 €65,644,004 €63,804,415 €65,114,390 €65,336,677 €71,862,178 €74,340,725 €62,137,553 €64,602,794 €61,965,297 €64,132,200 €60,156,334 €63,209,709 €66,588,781 €72,794,052 €76,325,700 invoiced 95% 94% 104% 102% 106% 103% 98% 99% 97% Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 6.
Yearly aged debtors Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 Aged debtors as at end of year 155,438,617 162,633,717 146,153,465 111,126,250 95,485,587 78,668,056 79,672,412 83,375,000 89,428,481 48 || N ational Audit Office - Malta Smart and RF meters’ contribution to more accurate and timely utilities billing 7.
Total number of interactions with customers per year Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 Total number of interactions with customers 333,061 365,958 400,389 348,893 279,793 277,093 234,709 340,653 375,361 National Audit Office - Malta \| \\| 49 Executive SummaryChapter 1Chapter 2AppendixChapter 3 2020-2021 (to date) Reports issued by the NAO NAO Annual Report and Financial Statements May 2021 National Audit Office Annual Report and Financial Statements 2020 NAO Audit Reports October 2020 Follow-up Reports by the National Audit Office 2020 Volume II November 2020 Information Technology Audit: Planning Authority November 2020 Performance Audit: An analysis of Malta Medicines Authority recruitment process November 2020 Information Technology Audit: Malta Industrial Parks Ltd November 2020 Report by the Auditor General on the Workings of Local Government for the year 2019 December 2020 Report by the Auditor General on the Public Accounts 2019 December 2020 A review of implementation of Sustainable Development Goal 1 - Malta’s efforts at alleviating poverty January 2021 Performance Audit: Is LESA suitably geared to perform its traffic enforcement function adequately?
February 2021 Performance Audit: The effectiveness of plastic waste management in Malta April 2021 The contract awarded to the JCL and MHC Consortium by the St Vincent de Paul Residence for the management of four residential blocks through a negotiated procedure May 2021 Performance Audit: Preliminary review: NAO’s role in reviewing Government’s measures relating to the COVID-19 pandemic June 2021 Follow-up Reports by the National Audit Office 2021 Volume I July 2021 Performance Audit: Fulfilling obligations in relation to asylum seekers October 2021 Information Technology Audit: Examiniations Department October 2021 Follow-up Reports by the National Audit Office 2021 Volume II