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Action on the NAO’s Annual Report 2015Public Accounts
Public Accounts | 1
Office of the Principal Permanent Secretary
GovernanceAction on the NAO’s Annual Report 2015Public Accounts
21st April 2017
3
Published by the
Office of the Principal Permanent Secretary
Auberge de Castille
Valletta VLT 1061
Tel.: (+356) 2200 0000
Website: http://www.opm.gov.mt
Cataloguing-in-Publication Data Malta.
Office of the Principal Permanent Secretary
Governance Action on the NAO’s Annual Report 2015
Valletta: Office of the Principal Permanent Secretary, 2016
29.7, 21 cm
ISBN: 978-99957-1-080-4
This publication can be purchased from the
Department of Information
3, Castille Place,
Valletta
Tel.: (+356) 2200 1700
Price: €5.00
5
For the second year running this Office is making a public statement and commitment towards the ongoing strengthening of transparency and
accountability as core values of the Public Administration. We are targeting the culture and the mentality that anything goes within the Public Administration by clarifying intangible yet crucial concepts such as quality, and striving to ensure that quality underpins all our systems and operations, focusing not solely on sound financial management but also on service delivery, people & standards and performance management.
In 2014, I had stated that the Public Administration was challenged by a leadership crisis, with a lack of timely decisions or decisions which were not being pursued. At that time this was somewhat derided however today it is being acknowledged even by higher independent institutions such as the NAO. It is within this context that we are actively combating to renew the Public Administration and transforming it into a performing organisation with robust core values of good governance. In this endeavour we view the NAO as an important ally and with two seasoned public officers are at its helm it is well positioned to support us.
This is our second Governance Report – a reply to the Annual Audit Report, Public Accounts 2015, with an account of what has been implemented so far to address the recommendations of the NAO and what will be implemented by when for those recommendations that are still pending. This time round the task was no less challenging than the first time, more so because we also undertook to monitor and follow up on the implementation of the recommendations committed to be completed in the first Governance Report issued on 29th April 2016 in reply to the NAO Annual Audit Report – Public Accounts 2014.
In November 2016, the Internal Audit and Investigations Department (IAID) was once again tasked to carry out a verification exercise on the implementation or otherwise of the actions committed to be implemented by the respective Permanent Secretaries as per Governance Report issued on 29th April 2016 and on the corrective actions presented by the respective Permanent Secretaries further to the recommendations included in the NAO Annual Audit Report – Public Accounts 2014
issued in 2016. IAID was also tasked to give an opinion on whether the corrective actions presented by the Permanent Secretaries and reviewed by IAID represent a true and fair view of the actions actually implemented and that these address the actions included in the Governance Report and the recommendations suggested by NAO in the Annual Audit Report for 2015. IAID conducted the review between Friday, 6th January 2017 and Wednesday, 5th April 2017.
Subsequently, a series of exit meetings were held between the Office of the Principal Permanent Secretary, IAID, and the senior management of each audited entity together with the Permanent Secretary of the respective Ministry, to discuss the outcome of the IAID review, to admonish where required, and to further guide and support entities in the implementation of agreed actions to address the issues and risks identified by the National Audit Office.
The consolidated outcome of the actions taken by the various Ministries and the follow up and review process, as outlined above, is that the total of recommendations from the National Audit Office 2014 Report which were addressed and implemented to date stands at 78.5%. This figure does not take into account actions that have not been completed by end of 2016, or that have been partially implemented, even though nearly completed.
We will definitely not stop here.
We are committed to continue working to ensure that Ministries implement the recommendations of the NAO, with the confidence that we are on the right track, as confirmed by the recent NAO declaration that it is now tracing our footsteps by following up on its own recommendations.
Mario Cutajar
Principal Permanent Secretary
7
Contents
List of Abbreviations
Office of the Prime Minister 13
Public Service Commission - Expenditure and Personal Emoluments
Ministry for Education and Employment 19
Free Childcare Scheme
Foundation for Educational Services
Ministry for Sustainable Development, the Environment and Climate Change 41
Agriculture Support Scheme
Ministry for Transport and Infrastructure 45
Ministry for Transport and Infrastructure – Expenditure
Transport Malta – Ex-Gratia Grant Scheme
Ministry for the Economy, Investment and Small Business 55
Ministry for Economy, Investment and Small Business – Expenditure
Commerce Department – Trading Licences Revenue
Ministry for Home Affairs and National Security 69
Armed Forces of Malta – Expenditure
Correctional Services – Expenditure
Ministry for Finance 87
VAT Department – Expenditure and Personal Emoluments
Department of Contracts – Expenditure and Personal Emoluments
Ministry for Health 107
Sir Paul Boffa Hospital – Contractual and Professional Services
Ministry for the Family and Social Solidarity 119
Department of Social Security – Invalidity Pensions
Elderly and Community Care Department – Personal Emoluments
Ministry for Justice, Culture and Local Government 127
Judicial – Expenditure
Ministry for Tourism 143
Institute of Tourism Studies – Personal Emoluments
Other Reports 153
Malta Police General Fund
Co-operatives Board – Audit for Financial Year 2015
Public Accounts | 9
List of Abbreviations
AACCD Active Ageing and Community Care Directorate
AAR Annual Audit Report
AFM Armed Forces of Malta
AG Attorney General
AIN Asset Identification Number
ARR Arrears of Revenue Return
AVS Attendance Verification System
BO Budget Office
BTL Below-the-Line
CBM Central Bank of Malta
CCC Child Care Centres
CCF Corradino Correctional Facility
CCTV Closed Circuit Television
CD Commerce Department
CEO Chief Executive Officer
CFMS Corporate Financial Management System
CIO Chief Intervation Officer
CIS Childcare Information System
CoJ Courts of Justice
CoP Commissioner of Police
CPAS Clinical Patient Administration Systems
CPSU Central Procurement and Supplies Unit
CPITA Court and Police, Interpreter and Translator Association
DAS Departmental Accounting System
DoC Department of Contracts
DG Director General
DG ECFIN Directorate General for Economic and Financial Affairs
DIER Department of Industrial and Employment Relations
DMD Debt Management Directorate
DO Direct Order
DQSE Directorate Quality and Standards in Education
DSS Department of Social Security
DSWS Department for Social Welfare Standards
EAMS Euro Area Member States
EBU Extra Budgetary Units
ECB European Central Bank
ECCD Elderly and Community Care Department
EDA Extra Duty Allowance
EFSF European Financial Stability Facility
EGRD Eco-Gozo and Regional Development Directorate
EoM End-of-Month
EPPS Electronic Public Procurement System
ESA European System of Accounts
ESDM European Sovereign Debt Market
ESM European Stability Mechanism
EU European Union
FCS Free Childcare Scheme
FES Foundation for Educational Services
FMS Fleet Management System
FR Financial Report
FRA Fiscal Responsibility Act
FRN Floating-Rate Notes
GCC General Contracts Committee
GDP Gross Domestic Product
GP General Practitioner
GPD Government Property Division
GPDMA Government Borrowing and Public Debt Management Act
HO Head Office
HR Human Resources
ICT Information Communication Technology
IEG International Energy Group Malta Ltd
IMF International Monetary Fund
IMU Information Management Unit
IP Invalidity Pensions
IPSAS International Public Sector Accounting Standards
IRD Inland Revenue Department
ISSAI International Standards of Supreme Audit Institutions
IT Information Technology
ITS Institute of Tourism Studies
Public Accounts | 11
Kg Kilograms
KGRH Karin Grech Rehabilitation Hospital
LA Letter of Acceptance
LMS Licensing Management System
LPO Local Purchase Order
MCA Malta Communications Authority
MCH Mount Carmel Hospital
MDH Mater Dei Hospital
ME Malta Enterprise
MEDE Ministry for Education and Employment
MEH Ministry for Energy and Health
MEIB Ministry for the Economy, Investment and Small Business
MEPA Malta Environment and Planning Authority
MFAC Malta Fiscal Advisory Council
MFEI Ministry for Finance, the Economy and Investment
MFIN Ministry for Finance
MFSS Ministry for the Family and Social Solidarity
MGA Malta Gaming Authority
MGI Malta Government Investments Ltd
MGOZ Ministry for Gozo
MGS Malta Government Stocks
MHAS Ministry for Home Affairs and National Security
MITA Malta Information Technology Agency
MJCL Ministry for Justice, Culture and Local Government
MPA Malta Police Association
MPF Malta Police Force
MPGF Malta Police General Fund
MPU Ministerial Procurement Unit
MSDC Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
MSDEC Ministry for Sustainable Development, the Environment and Climate Change
MSE Malta Stock Exchange
MTA Malta Tourism Authority
MTI Ministry for Transport and Infrastructure
NAO National Audit Office
NLA National Literacy Agency
NMIP National Minimum Invalidity Pension
NSO National Statistics Office
OECD Organisation for Economic Co-operation and Development
ORC Other Ranks’ Canteen
PAC Public Accounts Committee
PBS Public Broadcasting Services
PDMAC Public Debt Management Advisory Committee
PH Public Holiday
P&SD People and Standards Division
PHC Primary Health Care
PMMS Pitkali Markets Management System
PPR Public Procurement Regulations
PQVB Programme Quality Validation Board
PS Permanent Secretary
PSC Public Service Commission
PSMC Public Service Management Code
PV Payment Voucher
RAA Risk Analysis Application
SA Social Assistant
SABS Social Assistance and Benefits System
SAMOC Sir Anthony Mamo Oncology Centre
SEPA Single Euro Payments Area
SL Sick Leave
SMPPMA Special Market Policy Programme for Maltese Agriculture
SOP Standard Operating Precedure
SPBH Sir Paul Boffa Hospital
SSA Social Security Act, 1987 (Cap.318)
SVPR St. Vincent de Paule Residence
TLA Trading Licences Act, 2002 (Cap. 441)
TLR Trading Licences Regulations, 2006 (S.L. 441.7)
TLU Trade Licensing Unit
TM Transport Malta
TOIL Time Off In Lieu
TVLU Television Licensing Unit
VAT Value Added Tax
VERA Vehicle Registration and Administrative System
VL Vacation Leave
WAC Weighted Average Coupon
WAM Weighted Average Maturity
WSC Water Services Corporation
Public Accounts | 13
Office of the Prime Minister
Public Service Commission – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S –
EX
PE
ND
ITU
RE
Mis
allo
cati
on
of
Exp
en
dit
ure
Th
e P
SC
is
reco
mm
en
ded
to
allo
cate
paym
en
ts in
th
e
ap
pro
pri
ate
acco
un
t, w
hic
h is
mo
st r
ela
ted
to
th
e e
xp
en
se
co
ncern
ed
, so
th
at
the a
ctu
al exp
en
dit
ure
rep
ort
ed
will
refl
ect
a m
ore
realis
tic p
ort
rayal o
f co
sts.
Th
e P
SC
may c
on
sid
er
op
en
ing
a n
ew
acco
un
t re
lati
ng
to
co
nd
om
iniu
m e
xp
en
ses,
if
need
be.
✓
A n
ew
acco
un
t re
late
d t
o
co
nd
om
iniu
m e
xp
en
ses
has
been
cre
ate
d in
DA
S.
Imp
lem
en
ted
Oth
er
Sh
ort
com
ing
s
Man
ag
em
en
t is
to
en
sure
th
at
no
in
form
ati
on
is
mis
sin
g
fro
m t
he P
Vs
an
d a
ll th
e n
ecess
ary
deta
ils a
re c
learl
y s
ho
wn
, th
us
en
suri
ng
a p
rop
er
au
dit
tra
il. A
ll P
Vs
an
d L
PO
s/L
As
sho
uld
alw
ays
be c
learl
y e
nd
ors
ed
by m
ean
s o
f a s
ign
atu
re
acco
mp
an
ied
by a
date
, in
ord
er
to in
dic
ate
th
e r
esp
on
sib
le
offi
cer
au
tho
risi
ng
th
e p
urc
hase
an
d p
aym
en
t acco
rdin
gly
. ✓
PV
s an
d L
PO
s are
bein
g e
nd
ors
ed
an
d a
cco
mp
an
ied
by a
date
.Im
ple
men
ted
Public Accounts | 15Office of the Prime Minister Public Service Commission – Expenditure and Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lo
gb
oo
k lackin
g n
ece
ssary
deta
ils r
eg
ard
ing
fu
el in
take
Fu
ll d
eta
ils r
eg
ard
ing
fu
el i
nta
ke a
re t
o b
e c
learl
y r
eco
rded
on
th
e lo
gb
oo
k a
s re
qu
ired
by P
SM
C A
pp
en
dix
8.1,
as
a m
ean
s to
veri
fy t
he v
eh
icle
’s f
uel c
on
sum
pti
on
.
✓
Lo
gb
oo
k h
as
been
up
date
d a
nd
d
eta
ils r
eg
ard
ing
fu
el in
take a
re
bein
g r
eco
rded
.
Imp
lem
en
ted
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
S –
EX
PE
ND
ITU
RE
Sh
ort
com
ing
s re
late
d t
o Inve
nto
ry
As
state
d in
MF
Cir
cu
lar
No
. 14
/99
, “E
ach
ite
m s
hall b
e
ph
ysi
cally
mark
ed
wit
h a
co
nse
cu
tive
id
en
tifi
cati
on
nu
mb
er.”
T
his
pro
ced
ure
is e
xp
ecte
d t
o b
e a
dh
ere
d t
o, a
nd
item
s are
to
b
e p
hysi
cally
mark
ed
wit
h a
perm
an
en
t id
en
tifi
cati
on
nu
mb
er,
as
far
as
it is
pra
cti
cab
le.
All
ass
ets
are
to
be r
eco
rded
accu
rate
ly w
ith
in t
he Inven
tory
D
ata
base
. T
hese
are
to
be a
deq
uate
ly id
en
tifi
ab
le a
nd
tra
ced
to
th
e r
esp
ecti
ve lo
cati
on
. R
oo
m L
ists
are
als
o t
o b
e u
pd
ate
d
to r
efl
ect
late
st m
ovem
en
ts. B
oth
th
e Inven
tory
Data
base
an
d R
oo
m L
ists
sh
ou
ld c
on
tain
th
e s
am
e in
form
ati
on
, an
d a
ny
dis
cre
pan
cie
s re
solv
ed
.
Peri
od
ic p
hysi
cal veri
ficati
on
of
inven
tory
ite
ms
is a
lso
re
co
mm
en
ded
, to
en
sure
th
at
inven
tory
reco
rds
tru
ly r
efl
ect
the d
esc
rip
tio
n a
nd
lo
cati
on
of
item
s.
✓
Ass
ets
are
ph
ysi
cally
mark
ed
wit
h a
p
erm
an
en
t id
en
tifi
cati
on
nu
mb
er.
Ro
om
lis
ts a
re b
ein
g u
pd
ate
d t
o
refl
ect
the late
st m
ovem
en
ts. A
fo
rmal re
co
ncili
ati
on
betw
een
ro
om
lis
ts a
nd
th
e inven
tory
data
base
will
b
e p
erf
orm
ed
every
six
mo
nth
s to
en
sure
th
at
bo
th c
on
tain
th
e s
am
e
info
rmati
on
.
Th
e inven
tory
sch
ed
ule
an
d r
oo
m
lists
have b
een
up
date
d a
nd
no
w
tally
wit
h e
ach
oth
er.
A f
orm
al
reco
ncili
ati
on
betw
een
ph
ysi
cal
ass
ets
an
d inven
tory
ite
ms
will
be
perf
orm
ed
every
six
mo
nth
s.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 17
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
No
n-s
ub
mis
sio
n o
f V
AT
Defa
ult
ers
Qu
art
erl
y R
etu
rns
Retu
rns
wit
h d
eta
ils o
f d
efa
ult
ers
, in
clu
din
g a
ny ‘N
il’ R
etu
rns,
are
to
be s
ub
mit
ted
to
th
e V
AT
Dep
art
men
t o
n a
qu
art
erl
y
basi
s, a
s re
qu
ired
by t
he r
esp
ecti
ve c
ircu
lar.
✓N
il re
turn
s are
bein
g s
ub
mit
ted
to
th
e V
AT
dep
art
men
t.Im
ple
men
ted
CO
NT
RO
L I
SS
UE
S –
PE
RS
ON
AL
EM
OLU
ME
NT
S
Weakn
ess
es
rela
ted
to
th
e u
pke
ep
of
the D
aily
Rep
ort
s
Ad
eq
uate
reg
ula
r re
co
ncili
ati
on
s b
etw
een
th
e d
aily
rep
ort
s an
d t
he r
ela
ted
reco
rds,
sh
ou
ld b
e c
arr
ied
ou
t to
en
sure
co
rrectn
ess
of
deta
ils.
Th
is e
nab
les
any v
ari
ati
on
s to
be
tackle
d in
a t
imely
man
ner. M
ore
over, P
SC
is
to e
nsu
re t
hat
all
em
plo
yees
clo
ck in
an
d o
ut
every
tim
e t
hey leave/r
etu
rn t
o t
he
pla
ce o
f w
ork
, fo
r w
hate
ver
reaso
n.
Wh
en
en
do
rsin
g a
tten
dan
ce r
eco
rds,
Man
ag
em
en
t is
ass
um
ing
resp
on
sib
ility
th
at
these
are
co
rrect
in e
very
deta
il,
an
d t
hat
all
offi
cers
falli
ng
un
der
its
resp
on
sib
ility
have b
een
d
uly
acco
un
ted
fo
r. F
urt
herm
ore
, si
nce t
he d
aily
rep
ort
s are
b
ein
g u
sed
in
ord
er
to r
efl
ect
the a
ctu
al att
en
dan
ce o
f th
e
em
plo
yees,
th
ese
sh
ou
ld b
e c
ert
ified
to
en
sure
co
mp
lete
ness
an
d a
ccu
racy o
f th
e r
ep
ort
ed
tim
ing
s.
Cert
ificati
on
sh
ou
ld
bear
a d
ate
in
ord
er
to a
scert
ain
th
at
this
has
been
carr
ied
ou
t in
a t
imely
man
ner.
✓
Daily
rep
ort
s an
d r
ela
ted
reco
rds
are
bein
g r
eco
ncile
d.
Daily
rep
ort
s are
bein
g d
ate
d a
nd
cert
ified
by M
an
ag
em
en
t.
Imp
lem
en
ted
Imp
lem
en
ted
Office of the Prime Minister Public Service Commission – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
th
e V
acati
on
Leav
e R
eco
rd F
orm
s
It is
reco
mm
en
ded
th
at
for
co
ntr
ol p
urp
ose
s, a
ll V
L a
p-
pro
vals
sh
ou
ld c
arr
y t
he d
ate
of
such
ap
pro
val.
Mo
reo
ve
r,
Man
ag
em
en
t is
en
co
ura
ge
d t
o m
ain
tain
accu
rate
VL
re
co
rds
by
carr
yin
g o
ut
reg
ula
r ch
ecks,
in
ord
er
to a
vo
id a
s m
an
y
dis
cre
pan
cie
s as
po
ssib
le.
✓V
acati
on
leave a
pp
rovals
carr
y t
he
date
of
such
ap
pro
val.
Imp
lem
en
ted
Sic
k L
eav
e R
eco
rd F
orm
no
t u
pd
ate
d
Sin
ce S
L r
eco
rd f
orm
is
up
date
d m
an
ually
, m
ore
care
is
to b
e
pla
ced
wh
en
reco
rdin
g s
uch
in
form
ati
on
.✓
Man
ag
em
en
t is
sued
fo
rmal
inst
ructi
on
s to
offi
cer
in c
harg
e o
f re
co
rdin
g s
ick leave.
Imp
lem
en
ted
Public Accounts | 19
Ministry for Education and Employment
Free Childcare Scheme
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
LIM
ITA
TIO
N O
N S
CO
PE
OF
AU
DIT
Pay
me
nts
to
ch
ild
care
ce
ntr
es
we
re b
ase
d o
n a
tte
nd
an
ce
reco
rds
pro
vid
ed
by
th
e s
am
e c
en
tre
s (2
015
) an
d f
ob
re
co
rds
(20
16).
G
ive
n t
he
lack o
f su
pp
ort
ing
do
cu
me
nta
tio
n, th
e
form
er
co
uld
no
t b
e in
de
pe
nd
en
tly
ve
rifi
ed
by
NA
O a
ud
ito
rs.
Mo
reo
ve
r, d
ue
to
th
e s
eri
ou
s sh
ort
co
min
gs
de
tecte
d w
ith
re
spe
ct
to t
he
fo
b r
eco
rds,
as
exp
lain
ed
fu
rth
er
do
wn
, N
AO
fe
els
th
at
the
pre
sen
t sy
ste
m s
till d
oe
s n
ot
giv
e t
he
co
mfo
rt t
hat
reco
rds
can
no
t b
e m
an
ipu
late
d. I
n v
iew
of
this
, co
rre
ctn
ess
of
pay
me
nts
co
uld
no
t b
e v
eri
fie
d.
Co
pie
s o
f th
e d
em
an
d f
or
pay
me
nt,
rais
ed
by
th
e c
en
tre
s to
p
are
nts
in
re
spe
ct
of
invo
ice
d a
bse
nce, w
ere
no
t availab
le
at
ME
DE
. A
s a r
esu
lt, it
co
uld
no
t b
e a
sce
rtain
ed
th
at
the
ce
ntr
es
are
no
t b
illin
g p
are
nts
fo
r h
ou
rs t
hat
they
have
be
en
p
aid
fo
r b
y t
he
Min
istr
y.
De
spit
e t
he
pare
nts
’ si
gn
atu
re o
n t
he
ap
plicati
on
fo
rms,
in
stan
ce
s w
ere
en
co
un
tere
d w
he
re t
he
ho
urs
re
qu
ire
d w
ere
o
fte
n c
om
pile
d b
y t
he
ch
ild
care
ce
ntr
e r
ep
rese
nta
tive. I
n
such
case
s, it
co
uld
no
t b
e a
sce
rtain
ed
th
at
the
ho
urs
ap
plie
d f
or
tru
ly r
efl
ect
the
ne
ed
s o
f th
e b
en
efi
cia
rie
s.
Sim
ilarl
y, g
ive
n t
hat
no
evid
en
ce
ori
gin
ati
ng
fro
m t
he
pare
nts
w
as
trace
d w
ith
re
spe
ct
to c
han
ge
s in
th
e m
on
thly
bo
oke
d
ho
urs
, it
co
uld
no
t b
e d
ete
rmin
ed
wh
eth
er
such
re
qu
est
s actu
ally
ori
gin
ate
d f
rom
th
e r
esp
ecti
ve
pare
nts
.
DIS
CL
AIM
ER
Sin
ce
no
au
dit
pro
ce
du
res
co
uld
be
pe
rfo
rme
d t
o a
sse
ss
the
co
rre
ctn
ess
an
d r
eliab
ilit
y o
f att
en
dan
ce
as
reco
rde
d f
or
20
15, an
d a
lso
be
cau
se o
f th
e w
ay
su
ch
data
was
cap
ture
d,
ce
rtain
te
stin
g w
as
on
ly b
ase
d o
n t
he
en
trie
s re
co
rde
d in
C
IS f
or
the
pe
rio
d J
an
uary
to
Ap
ril 2
016
. H
ow
eve
r, e
ve
n in
th
is c
ase
, d
esp
ite
be
ing
au
tom
ate
d, th
e d
ata
pro
vid
ed
co
uld
st
ill n
ot
be
so
rte
d o
n t
he
basi
s o
f th
e t
ime. A
s a r
esu
lt, th
e
au
dit
ors
had
to
scan
th
e e
ntr
ies
on
e b
y o
ne
to
carr
y o
ut
au
dit
te
stin
g. T
hu
s, g
ive
n t
he
vast
am
ou
nt
of
reco
rds,
it
can
no
t b
e a
sce
rtain
ed
th
at
the
ob
serv
ati
on
s id
en
tifi
ed
are
exh
au
stiv
e.
As
fro
m 1
st J
an
uary
20
17, th
e
sch
em
e w
as
han
de
d o
ve
r to
Jo
bsp
lus.
A f
ob
scan
can
no
t b
e d
ele
ted
on
C
IS. I
f th
ere
is
a m
ista
ke, a m
an
ual
en
try
– ‘ig
no
red
’ is
mad
e f
or
a
part
icu
lar
fob
to
be
ne
utr
alise
d.
An
au
dit
tra
il o
f all m
od
ificati
on
s is
m
ain
tain
ed
.
Pare
nts
are
in
form
ed
of
the
ir
rig
hts
an
d r
esp
on
sib
ilit
ies
in t
he
lett
er
sen
t to
th
em
aft
er
the
ir
ap
plicati
on
is
acce
pte
d b
y M
ED
E.
Th
ey
are
to
ld t
o a
cce
ss t
he
te
rms
an
d c
on
dit
ion
s th
rou
gh
th
e
we
bsi
te (
stati
ng
th
e lin
k)
or
to
req
ue
st t
he
m d
ire
ctl
y f
rom
th
e
ce
ntr
e. T
hey
are
als
o p
rov
ide
d
wit
h a
co
py
of
the
le
afl
et
(wh
ich
is
als
o a
vailab
le o
nlin
e).
A
mo
ng
st
oth
ers
, re
fere
nce
is
als
o m
ad
e
to t
he
use
of
e-I
D t
o a
cce
ss
info
rmati
on
ab
ou
t fo
b s
can
nin
g.
Co
rre
spo
nd
en
ce
re
gard
ing
e
nh
an
ce
me
nts
carr
ied
ou
t w
as
pro
vid
ed
.
Dis
cu
ssio
ns
will b
e in
itia
ted
wit
h
the
CIS
co
ntr
acto
r in
ord
er
to
evalu
ate
th
e f
easi
bilit
y a
nd
im
pact
this
re
co
mm
en
dati
on
will h
ave
on
th
e c
urr
en
t sy
ste
m.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Public Accounts | 21Ministry for Education and EmploymentFree Childcare Scheme
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Fu
rth
erm
ore
, it
was
no
t p
oss
ible
to
carr
y o
ut
au
dit
te
stin
g
acro
ss a
ll e
nti
tie
s to
id
en
tify
du
plicati
on
of
the
ch
ild
ren
’s
nam
e u
nd
er
dif
fere
nt
ce
ntr
es
du
rin
g t
he
sam
e p
eri
od
s.
Th
is
was
du
e t
o t
he
vo
lum
ino
us
data
in
th
e f
orm
of
ind
ivid
ual
pass
wo
rd p
rote
cte
d s
pre
ad
she
ets
use
d f
or
the
re
co
rdin
g
of
20
15 a
tte
nd
an
ce
by
ch
ild
care
ce
ntr
es,
as
we
ll a
s ti
me
co
nst
rain
ts. A
s a r
esu
lt, in
stan
ce
s h
igh
lig
hte
d u
nd
er
Key
Issu
es
Ob
serv
ati
on
‘F
ull R
elian
ce
on
In
form
ati
on
pro
vid
ed
b
y S
erv
ice
Pro
vid
ers
- T
ran
sfe
rs’ w
ere
on
ly id
en
tifi
ed
in
cid
en
tally,
an
d t
he
ris
k t
hat
the
se w
ere
no
t is
ola
ted
case
s can
no
t b
e ig
no
red
.
KE
Y
ISS
UE
S
Inad
eq
uate
In
tern
al C
on
tro
ls
In o
rder
to b
e e
ffecti
ve a
nd
pro
mo
te o
pera
tio
nal effi
cie
ncy,
co
ntr
ols
are
to
be e
mb
ed
ded
in
th
e o
pera
tio
ns
and
fo
rm p
art
o
f th
e o
vera
ll cult
ure
. It
is t
hus
reco
mm
end
ed
that
a p
rop
er
ass
ess
ment
is u
nd
ert
ake
n, w
here
in t
he c
urr
en
t p
rocess
es
an
d
pro
ced
ure
s in
pla
ce a
re r
evie
wed
in
deta
il in
ord
er
to id
en
tify
p
ote
nti
al ri
sks
an
d t
ake
th
e a
pp
rop
riate
measu
res
in a
tim
ely
m
an
ner. C
on
tro
ls s
ho
uld
als
o b
e c
ap
ab
le o
f re
spo
nd
ing
q
uic
kly
to
evo
lvin
g r
isks,
an
d in
clu
de p
roced
ure
s fo
r re
po
rtin
g
imm
ed
iate
ly t
o a
pp
rop
riate
levels
, id
en
tifi
ed
weakn
ess
es
an
d
sig
nifi
can
t co
ntr
ol fa
ilin
gs.
M
ore
over, t
o r
em
ain
valid
over
tim
e,
such
measu
res
have t
o b
e r
evie
wed
on
a r
eg
ula
r b
asi
s.
How
eve
r, so
und
inte
rnal c
ontr
ols
canno
t elim
inate
the p
oss
ibili
ty
of
pro
cess
es
bein
g d
elib
era
tely
cir
cum
vente
d. T
hu
s, s
taff
an
d
op
era
tio
ns
sho
uld
be s
up
erv
ised
by c
om
pete
nt
offi
cers
w
ho
are
fu
lly c
onvers
an
t w
ith
th
e s
tan
din
g p
rocess
es,
an
d
wh
o a
re r
ead
y t
o q
uery
su
ch
pro
ced
ure
s an
d d
ecis
ion
s, if
an
d
wh
en
necess
ary
, takin
g a
pp
rop
riate
measu
res
to a
dd
ress
any
sho
rtco
min
gs
in a
tim
ely
manner.
A f
orm
al ass
ess
men
t is
bein
g
carr
ied
ou
t to
id
en
tify
po
ten
tial
risk
s, a
nd
im
ple
men
t an
y n
ecess
ary
m
easu
res
acco
rdin
gly
.
A c
ross
-matc
hin
g e
xerc
ise
am
on
gst
all
pare
nts
wit
h a
cti
ve
ap
plic
ati
on
s vis
-à-v
is t
heir
em
plo
ym
en
t st
atu
s acco
rdin
g t
o
Jo
bsp
lus
reco
rds
was
co
nd
ucte
d.
An
SO
P h
as
been
pre
pare
d a
nd
d
isse
min
ate
d t
o t
he J
ob
splu
s F
CS
o
fficers
.
An
ag
reem
en
t b
etw
een
FC
S a
nd
M
ED
E D
QS
E o
bo
Accre
dit
ati
on
U
nit
has
been
en
tere
d in
to, o
n 2
7th
Marc
h 2
017
.
Ju
ne 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Bu
dg
et
vers
us
Actu
al E
xp
en
dit
ure
As
far
as
po
ssib
le, d
eta
iled
pla
nn
ing
is
to b
e u
nd
ert
aken
wh
en
p
rep
ari
ng
bu
dg
eta
ry e
stim
ate
s, in
ord
er
to a
vo
id h
avin
g t
o
reso
rt t
o s
up
ple
menta
ry e
stim
ate
s, a
nd
keep
such a
dd
itio
nal
am
ounts
to
the b
are
st m
inim
um
, thus
limit
ing
dis
rup
tio
ns
to
oth
er
pro
jects
.
It is
reco
mm
en
ded
th
at
a c
on
tin
uo
us
an
d t
ho
rou
gh
revie
w
of
the p
rocess
es
in p
lace is
un
dert
ake
n, i
n o
rder
to id
enti
fy
po
tenti
al a
reas
of
ab
use
.
Th
ere
is
no
cap
pin
g
of
the n
um
ber
of
ch
ildre
n w
ho
can
avail
them
selv
es
of
the
serv
ice.
It s
ho
uld
be n
ote
d
that
in A
pri
l 20
14 t
he
sch
em
e s
tart
ed
off
w
ith
69
cen
tres.
20
15
en
ded
wit
h 9
1 cen
tres
reg
iste
red
wit
h t
he
sch
em
e, w
hile
20
16
en
ded
wit
h 9
8 c
en
tres.
It is
pert
inen
t to
no
te
that
the r
ep
ort
ed
‘over’
exp
en
dit
ure
is
du
e t
o
MF
IN a
llocati
ng
less
fu
nd
s th
an
req
uest
ed
.
Exp
en
dit
ure
est
imate
s fo
rward
ed
by M
ED
E a
re
mo
re r
ealis
tic t
han
wh
at
was
co
mm
itte
d b
y M
FIN
.
Ho
wever,
imp
rovem
en
ts
were
no
ted
in
th
is
reg
ard
.
Public Accounts | 23
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Lack o
f H
um
an
Reso
urc
es
Giv
en
th
e s
ign
ifican
t fu
nd
s in
vo
lved
, it
is
reco
mm
en
ded
th
at
ad
eq
uate
hu
man
reso
urc
es
are
allo
cate
d t
o m
an
ag
e t
he
Sch
em
e in
ord
er
to s
tren
gth
en
th
e in
tern
al co
ntr
ol st
ructu
re.
Tw
o S
en
ior
Cle
rks
are
wo
rkin
g o
n
the a
dm
inis
trati
on
of
this
sch
em
e.
Tw
o o
ther
em
plo
yees
have b
een
ass
ign
ed
sit
e v
isit
s an
d m
on
ito
rin
g
du
ties.
Mo
reo
ver, a
ch
ecklis
t w
hic
h w
ill
be u
sed
du
rin
g t
he in
specti
on
has
been
dra
fted
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Education and EmploymentFree Childcare Scheme
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Fu
ll R
elia
nce
on
In
form
ati
on
pro
vid
ed
by S
erv
ice P
rovid
ers
In o
rder
to e
nsu
re e
ffecti
ve u
se o
f p
ub
lic f
un
ds,
reg
ula
r ch
ecks
an
d in
specti
on
s are
im
pera
tive t
o e
nsu
re t
hat
co
ntr
ols
are
fu
ncti
on
ing
as
inte
nd
ed
, th
e s
yst
em
is
no
t b
ein
g a
bu
sed
of, a
nd
re
co
rds
pro
vid
ed
by t
he c
en
tres
are
relia
ble
. T
he o
utc
om
e o
f su
ch
ch
ecks
is t
o b
e d
ocu
men
ted
. A
sam
ple
of
pare
nts
may
als
o b
e s
ele
cte
d r
an
do
mly
on
a r
eg
ula
r b
asi
s to
co
nfi
rm t
he
ch
ild’s
att
en
dan
ce f
or
the r
esp
ecti
ve m
on
th.
Mo
reo
ver, M
ED
E n
eed
s to
reg
ain
co
ntr
ol o
f th
e s
yst
em
w
ith
ou
t b
ein
g t
oo
bu
reau
cra
tic. T
hu
s, o
ne m
ay c
on
sid
er
req
uest
ing
pare
nts
to
su
bm
it b
oth
th
e a
pp
licati
on
, as
well
as
ch
an
ges
to b
oo
ked
ho
urs
, dir
ectl
y t
o t
he M
inis
try.
F
ollo
win
g
the latt
er’
s ap
pro
val,
co
mm
un
icati
on
can
th
en
be m
ad
e w
ith
th
e r
esp
ecti
ve c
en
tre.
A s
tan
dard
Ch
an
ge R
eq
uest
fo
rm c
ou
ld a
lso
be d
raw
n u
p,
wh
ich
may b
e e
ith
er
do
wn
load
ed
, availa
ble
on
th
e e
-id
po
rtal,
or
co
llecte
d in
hard
co
py f
rom
th
e c
hild
care
cen
tres
an
d/o
r M
ED
E. W
hile
ackn
ow
led
gin
g t
hat
this
may,
up
to
a c
ert
ain
exte
nt,
incre
ase
th
e a
dm
inis
trati
ve w
ork
fo
r th
e M
inis
try,
it
red
uces
sig
nifi
can
tly t
he p
oss
ibili
ties
of
ab
use
, at
the s
am
e t
ime
pro
vid
ing
a r
elia
ble
syst
em
at
a lo
wer
co
st.
As
reg
ard
s th
e
sug
gest
ion
of
sele
cti
ng
a s
am
ple
of
pare
nts
to
co
nfi
rm t
heir
ch
ild’s
att
en
dan
ce f
or
a m
on
th,
the M
an
ag
em
en
t is
to
tally
ag
ain
st it
sin
ce
the p
are
nts
wo
uld
p
erc
eiv
e s
uch
pro
ced
ure
as
no
t h
avin
g a
n e
fficie
nt
fob
bin
g s
yst
em
.
Jo
bsp
lus
do
es
no
t ag
ree
that
it s
ho
uld
re
qu
est
p
are
nts
to
su
bm
it in
itia
l ap
plic
ati
on
, as
well
as
req
uir
ed
ch
an
ges
to
bo
oked
ho
urs
dir
ectl
y t
o
them
. A
pp
licati
on
s are
in
pu
tted
by C
CC
in
CIS
.
Do
cu
men
tati
on
is
then
vett
ed
by J
ob
splu
s.
Cu
rren
tly,
Jo
bsp
lus
is
accep
tin
g a
ch
an
ge
in b
oo
ked
ho
urs
do
ne
by t
he C
CC
s w
ith
ou
t vett
ing
. H
ow
ever, o
nce
Jo
bsp
lus
accep
ts s
uch
a c
han
ge in
th
e n
um
ber
of
bo
oked
ho
urs
, th
e
pare
nt
is b
ein
g a
lert
ed
im
med
iate
ly t
hro
ug
h a
n
sms
an
d e
mail.
Th
e o
fficers
in
qu
est
ion
have b
een
id
en
tifi
ed
. A
ten
tati
ve s
ch
ed
ule
of
insp
ecti
on
s h
as
been
co
mp
iled
fo
r 20
17.
A s
tan
dard
Ch
an
ge R
eq
uest
fo
rm
has
been
dra
fted
.
Th
is f
eatu
re w
ill b
e im
ple
men
ted
on
th
e C
IS.
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Public Accounts | 25
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Fu
ll R
elia
nce
on
In
form
ati
on
pro
vid
ed
by S
erv
ice P
rovid
ers
In o
rder
to e
nsu
re e
ffecti
ve u
se o
f p
ub
lic f
un
ds,
reg
ula
r ch
ecks
an
d in
specti
on
s are
im
pera
tive t
o e
nsu
re t
hat
co
ntr
ols
are
fu
ncti
on
ing
as
inte
nd
ed
, th
e s
yst
em
is
no
t b
ein
g a
bu
sed
of, a
nd
re
co
rds
pro
vid
ed
by t
he c
en
tres
are
relia
ble
. T
he o
utc
om
e o
f su
ch
ch
ecks
is t
o b
e d
ocu
men
ted
. A
sam
ple
of
pare
nts
may
als
o b
e s
ele
cte
d r
an
do
mly
on
a r
eg
ula
r b
asi
s to
co
nfi
rm t
he
ch
ild’s
att
en
dan
ce f
or
the r
esp
ecti
ve m
on
th.
Mo
reo
ver, M
ED
E n
eed
s to
reg
ain
co
ntr
ol o
f th
e s
yst
em
w
ith
ou
t b
ein
g t
oo
bu
reau
cra
tic. T
hu
s, o
ne m
ay c
on
sid
er
req
uest
ing
pare
nts
to
su
bm
it b
oth
th
e a
pp
licati
on
, as
well
as
ch
an
ges
to b
oo
ked
ho
urs
, dir
ectl
y t
o t
he M
inis
try.
F
ollo
win
g
the latt
er’
s ap
pro
val,
co
mm
un
icati
on
can
th
en
be m
ad
e w
ith
th
e r
esp
ecti
ve c
en
tre.
A s
tan
dard
Ch
an
ge R
eq
uest
fo
rm c
ou
ld a
lso
be d
raw
n u
p,
wh
ich
may b
e e
ith
er
do
wn
load
ed
, availa
ble
on
th
e e
-id
po
rtal,
or
co
llecte
d in
hard
co
py f
rom
th
e c
hild
care
cen
tres
an
d/o
r M
ED
E. W
hile
ackn
ow
led
gin
g t
hat
this
may,
up
to
a c
ert
ain
exte
nt,
incre
ase
th
e a
dm
inis
trati
ve w
ork
fo
r th
e M
inis
try,
it
red
uces
sig
nifi
can
tly t
he p
oss
ibili
ties
of
ab
use
, at
the s
am
e t
ime
pro
vid
ing
a r
elia
ble
syst
em
at
a lo
wer
co
st.
As
reg
ard
s th
e
sug
gest
ion
of
sele
cti
ng
a s
am
ple
of
pare
nts
to
co
nfi
rm t
heir
ch
ild’s
att
en
dan
ce f
or
a m
on
th,
the M
an
ag
em
en
t is
to
tally
ag
ain
st it
sin
ce
the p
are
nts
wo
uld
p
erc
eiv
e s
uch
pro
ced
ure
as
no
t h
avin
g a
n e
fficie
nt
fob
bin
g s
yst
em
.
Jo
bsp
lus
do
es
no
t ag
ree
that
it s
ho
uld
re
qu
est
p
are
nts
to
su
bm
it in
itia
l ap
plic
ati
on
, as
well
as
req
uir
ed
ch
an
ges
to
bo
oked
ho
urs
dir
ectl
y t
o
them
. A
pp
licati
on
s are
in
pu
tted
by C
CC
in
CIS
.
Do
cu
men
tati
on
is
then
vett
ed
by J
ob
splu
s.
Cu
rren
tly,
Jo
bsp
lus
is
accep
tin
g a
ch
an
ge
in b
oo
ked
ho
urs
do
ne
by t
he C
CC
s w
ith
ou
t vett
ing
. H
ow
ever, o
nce
Jo
bsp
lus
accep
ts s
uch
a c
han
ge in
th
e n
um
ber
of
bo
oked
ho
urs
, th
e
pare
nt
is b
ein
g a
lert
ed
im
med
iate
ly t
hro
ug
h a
n
sms
an
d e
mail.
Th
e o
fficers
in
qu
est
ion
have b
een
id
en
tifi
ed
. A
ten
tati
ve s
ch
ed
ule
of
insp
ecti
on
s h
as
been
co
mp
iled
fo
r 20
17.
A s
tan
dard
Ch
an
ge R
eq
uest
fo
rm
has
been
dra
fted
.
Th
is f
eatu
re w
ill b
e im
ple
men
ted
on
th
e C
IS.
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Ineff
ecti
ve C
on
tro
l th
rou
gh
th
e N
ew
Fo
bb
ing
Syst
em
In o
rder
to e
nsu
re t
hat
the in
tend
ed
co
ntr
ols
thro
ug
h t
he
intr
od
ucti
on o
f th
e f
ob
bin
g s
yst
em
are
eff
ecti
vely
in p
lace,
ME
DE
mu
st e
nsu
re t
hat
there
is
ad
eq
uate
co
ntr
ol o
ver
the f
ob
s th
em
selv
es.
A
reco
ncili
ati
on
exe
rcis
e is
to b
e u
nd
ert
ake
n t
o
en
sure
th
at
all
fob
s alr
ead
y is
sued
are
acco
un
ted
fo
r, in
clu
din
g
co
nfi
rmati
on
of
receip
t fr
om
th
e p
are
nts
’ en
d.
Fo
r th
is r
easo
n,
it w
ou
ld b
e id
eal th
at
hen
cefo
rth
, fo
bs
are
pro
vid
ed
dir
ectl
y b
y
the M
inis
try t
o t
he p
are
nts
.
Th
e M
inis
try m
ay a
lso
co
nsi
der
the in
tro
du
cti
on
of
a R
eq
uest
fo
r F
ob
s fo
rm, w
hic
h c
ou
ld b
e fi
lled
in
by t
he p
are
nts
to
o
rder
ad
dit
ion
al fo
bs,
an
d w
hic
h s
hall
be s
ub
mit
ted
to
ME
DE
an
d a
pp
roved
acco
rdin
gly
pri
or
to t
he a
cq
uis
itio
n.
Su
ch
fo
rm is
to c
learl
y in
dic
ate
th
e n
um
ber
of
fob
s h
eld
by t
he
pare
nts
, to
geth
er
wit
h t
heir
un
iqu
e n
um
ber/
s. F
urt
herm
ore
, it
is
reco
mm
en
ded
th
at
au
dit
tra
ils a
re c
hecke
d o
n a
reg
ula
r b
asi
s, e
nab
ling
any irr
eg
ula
riti
es
to b
e id
en
tifi
ed
at
on
ce s
o t
hat
co
rrecti
ve a
cti
on
co
uld
be t
ake
n in
a t
imely
man
ner.
A R
eq
uest
fo
r F
ob
s fo
rms
for
pare
nts
to
o
rder
ad
dit
ion
al fo
bs
dir
ectl
y f
rom
ME
DE
w
as
no
t in
tro
du
ced
, as
M
ED
E d
oes
no
t se
e t
he
imp
ort
an
ce o
f su
ch
a
do
cu
men
t.
Th
e n
um
ber
of
fob
s h
eld
by t
he
pare
nts
, to
geth
er
wit
h
their
un
iqu
e n
um
ber/
s are
availa
ble
on
CIS
, an
d
are
access
ible
by p
are
nts
th
rou
gh
eID
. M
ore
over,
Jo
bsP
lus
has
the f
acili
ty
of
gen
era
tin
g a
rep
ort
re
lati
ng
to
fo
bs.
A re
co
ncili
ati
on
is
bein
g p
erf
orm
ed
b
y J
ob
splu
s w
hen
th
e C
CC
s ask
fo
r n
ew
fo
bs.
Pare
nts
are
ackn
ow
led
gin
g r
eceip
t o
f fo
bs.
A r
ep
ort
is n
ow
bein
g g
en
era
ted
fo
r each
CC
C, i
nd
icati
ng
th
e n
um
ber
of
fob
s lin
ked
to
each
ch
ild, a
nd
w
heth
er
they a
re in
use
, in
acti
ve,
dam
ag
ed
or
lost
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Education and EmploymentFree Childcare Scheme
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Ab
use
of
the S
yst
em
an
d T
am
peri
ng
of
Reco
rds
by C
hild
care
C
en
tres
The c
ontr
ol e
lem
ent
lies
wit
h t
he u
se o
f fo
bs.
It
is t
hus
reco
mm
end
ed
that
stri
cte
r co
ntr
ols
are
exe
rcis
ed
over
bo
th
their
dis
trib
uti
on
an
d u
sag
e. T
his
can
on
ly b
e a
ch
ieved
if
the M
inis
try a
scert
ain
s th
at
the d
evic
es
are
actu
ally
held
by
the p
are
nts
. O
n t
he o
ther
han
d, t
he latt
er
are
to
be m
ad
e
aw
are
of
the im
po
rtan
ce o
f su
ch
fo
bs
an
d t
he r
ela
ted
tim
e-
keep
ing
. In
ad
dit
ion
, in
ord
er
to m
on
ito
r an
d e
nsu
re t
heir
eff
ecti
ve u
se, re
gu
lar
insp
ecti
on
s are
to
be h
eld
to
co
nfi
rm
or
oth
erw
ise t
he c
orr
ectn
ess
of
reco
rded
in
form
ati
on
. F
or
this
reaso
n, c
om
mu
nic
ati
on
wit
h D
SW
S is
to b
e o
ng
oin
g.
Exch
an
ge o
f in
form
ati
on
ob
tain
ed
du
rin
g s
uch
in
specti
on
s is
als
o r
eco
mm
en
ded
. In
ad
dit
ion
, th
e M
inis
try is
en
co
ura
ged
to
en
han
ce t
he s
yst
em
, en
suri
ng
th
at
any r
eco
rd m
ark
ed
as
‘ign
ore
d’,
for
reaso
ns
oth
er
than
mu
ltip
le s
can
s w
ith
in a
sp
ecifi
ed
tim
efr
am
e, i
s acco
mp
an
ied
by a
valid
just
ificati
on
, an
d
ideally
ap
pro
ved
by M
ED
E a
fter
bein
g v
eri
fied
acco
rdin
gly
.
Jo
bsp
lus
has
pre
pare
d a
ten
tati
ve
sch
ed
ule
fo
r re
gu
lar
insp
ecti
on
s t
o
be c
arr
ied
ou
t in
20
17 a
s fr
om
Ap
ril.
An
an
aly
tical re
vie
w o
f th
e
insp
ecti
on
s re
po
rt w
ill b
e c
arr
ied
o
ut
an
d d
ocu
men
ted
, an
d
ap
pro
pri
ate
acti
on
will
be t
aken
.
Imp
lem
en
ted
Ju
ne 2
017
Div
erg
en
ce f
rom
th
e s
et
Term
s an
d C
on
dit
ion
s an
d t
he
Ap
plic
ab
le C
on
tract
Pro
vis
ion
s
Cash
inje
cti
on
paym
en
ts a
re t
o b
e m
ad
e a
s st
ipu
late
d in
th
e
ap
plic
ab
le t
erm
s an
d c
on
dit
ion
s, i.
e. A
s a o
ne-o
ff p
aym
ent
inte
nd
ed
to
ease
init
ial c
ash
flo
w r
ela
ted
pro
ble
ms.
Te
rms
an
d C
on
dit
ion
s am
en
ded
to
refl
ect
co
nd
itio
ns
in s
ign
ed
co
ntr
act.
Imp
lem
en
ted
Elig
ibili
ty P
rovis
ion
s o
verl
oo
ked
by t
he M
inis
try
Wh
ile p
osi
tively
no
tin
g t
hat
the M
inis
try is
dis
cu
ssin
g t
he w
ay
forw
ard
on
th
is m
att
er,
it is
reco
mm
en
ded
th
at
such
ch
ecks
be
inco
rpo
rate
d in
th
e v
ett
ing
pro
cess
of
the a
pp
licati
on
s p
rio
r to
th
eir
accep
tan
ce.
Ch
ecks
are
bein
g m
ad
e w
ith
th
e
Jo
bsp
lus
data
base
on
line.
Mo
reo
ver, e
ligib
ility
ch
ecks
are
p
erf
orm
ed
by J
ob
splu
s b
efo
re t
he
ap
plic
ati
on
is
actu
ally
accep
ted
.
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 27
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
CO
NT
RO
L IS
SU
ES
No
Eff
ecti
ve C
hecks
by t
he M
inis
try o
n t
he D
ata
su
bm
itte
d
Wh
ile a
ckn
ow
led
gin
g t
hat
the M
inis
try is
alr
ead
y t
akin
g a
cti
on
on
cert
ain
co
ncern
s w
hic
h w
ere
bro
ug
ht
to it
s att
en
tio
n d
uri
ng
the a
ud
it, i
t is
reco
mm
en
ded
th
at
a c
om
pre
hen
sive a
ssess
men
t
is c
arr
ied
ou
t to
iden
tify
th
e p
oss
ible
ris
ks
ass
ocia
ted
wit
h
the S
ch
em
e.
A p
lan
sh
ou
ld t
hen
be s
et
up
to
inclu
de d
eta
iled
ch
ecks
wh
ich
can
be p
erf
orm
ed
on
a m
on
thly
basi
s o
n c
en
tres
on
ro
tati
on
al b
asi
s to
ad
dre
ss t
ho
se r
isks.
Ass
ess
men
ts h
ave a
lread
y b
een
in
itia
ted
wit
h a
n e
xte
nsi
ve e
xerc
ise
wh
ich
was
co
nd
ucte
d a
mo
ng
st a
ll acti
ve p
are
nts
(w
hic
h e
xceed
64
00
p
are
nts
).
Reg
ula
r d
eta
iled
ch
ecks
are
bein
g
perf
orm
ed
th
rou
gh
sit
e v
isit
s to
C
CC
s.
An
SO
P h
as
been
pre
pare
d a
nd
d
isse
min
ate
d t
o t
he J
ob
splu
s F
CS
o
fficers
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Education and EmploymentFree Childcare Scheme
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Sta
nd
ing
Po
licy f
or
Pay
men
ts
It is
reco
mm
en
ded
th
at
if c
hild
ren
fail
to t
urn
up
fo
r a w
ho
le
mo
nth
, M
ED
E c
on
tacts
th
e p
are
nts
in
ord
er
to d
ete
rmin
e t
heir
fu
ture
in
ten
tio
ns.
N
ecess
ary
acti
on
can
th
en
be t
aken
in
a
tim
ely
man
ner. In
ad
dit
ion
, as
alr
ead
y s
ug
gest
ed
, as
far
as
po
ssib
le t
he M
inis
try is
to g
et
the in
form
ati
on
fro
m t
he p
are
nts
ra
ther
than
centr
es.
To t
his
eff
ect,
ano
ther
stand
ard
fo
rm m
ay b
e c
ircula
ted
fo
r tr
ansf
ers
and
term
inati
ons,
fo
r p
are
nts
to
fill
in a
nd
su
bm
it t
o
ME
DE
, eit
her
thro
ug
h e
or
po
st.
Th
e latt
er
will
th
en
in
form
th
e c
en
tre o
f th
e c
han
ge a
nd
pro
cess
th
e r
esp
ecti
ve p
aym
en
ts
acco
rdin
gly
.
No
ad
dit
ion
al fo
rm w
ill
be d
raft
ed
. To
date
, w
hen
ever
a p
are
nt
wan
ts t
o t
ran
sfer
a c
hild
, th
e F
CS
offi
cer
receiv
es
an
em
ail
an
d d
ou
ble
ch
ecks
wit
h t
he n
ew
C
CC
. T
he s
am
e is
do
ne
for
term
inati
on
s. A
ll is
alr
ead
y d
on
e v
ia w
ritt
en
re
qu
est
s.
CIS
will
be e
nh
an
ced
so
th
at
zero
att
en
dan
ce in
a m
on
th a
t an
y
cen
tre is
flag
ged
.
Fo
llow
ing
CIS
en
han
cem
en
t,
Jo
bsp
lus
will
est
ab
lish
an
d
imp
lem
en
t a p
olic
y f
or
the e
fficie
nt
man
ag
em
en
t o
f ch
ildcare
cap
acit
y.
Sep
tem
ber
20
17
Sep
tem
ber
20
17
Public Accounts | 29
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Sta
nd
ing
Po
licy f
or
Pay
men
ts
It is
reco
mm
en
ded
th
at
if c
hild
ren
fail
to t
urn
up
fo
r a w
ho
le
mo
nth
, M
ED
E c
on
tacts
th
e p
are
nts
in
ord
er
to d
ete
rmin
e t
heir
fu
ture
in
ten
tio
ns.
N
ecess
ary
acti
on
can
th
en
be t
aken
in
a
tim
ely
man
ner. In
ad
dit
ion
, as
alr
ead
y s
ug
gest
ed
, as
far
as
po
ssib
le t
he M
inis
try is
to g
et
the in
form
ati
on
fro
m t
he p
are
nts
ra
ther
than
centr
es.
To t
his
eff
ect,
ano
ther
stand
ard
fo
rm m
ay b
e c
ircula
ted
fo
r tr
ansf
ers
and
term
inati
ons,
fo
r p
are
nts
to
fill
in a
nd
su
bm
it t
o
ME
DE
, eit
her
thro
ug
h e
or
po
st.
Th
e latt
er
will
th
en
in
form
th
e c
en
tre o
f th
e c
han
ge a
nd
pro
cess
th
e r
esp
ecti
ve p
aym
en
ts
acco
rdin
gly
.
No
ad
dit
ion
al fo
rm w
ill
be d
raft
ed
. To
date
, w
hen
ever
a p
are
nt
wan
ts t
o t
ran
sfer
a c
hild
, th
e F
CS
offi
cer
receiv
es
an
em
ail
an
d d
ou
ble
ch
ecks
wit
h t
he n
ew
C
CC
. T
he s
am
e is
do
ne
for
term
inati
on
s. A
ll is
alr
ead
y d
on
e v
ia w
ritt
en
re
qu
est
s.
CIS
will
be e
nh
an
ced
so
th
at
zero
att
en
dan
ce in
a m
on
th a
t an
y
cen
tre is
flag
ged
.
Fo
llow
ing
CIS
en
han
cem
en
t,
Jo
bsp
lus
will
est
ab
lish
an
d
imp
lem
en
t a p
olic
y f
or
the e
fficie
nt
man
ag
em
en
t o
f ch
ildcare
cap
acit
y.
Sep
tem
ber
20
17
Sep
tem
ber
20
17
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
No
En
forc
em
en
t o
f C
ap
acit
y R
est
ricti
on
s
Alt
ho
ug
h D
SW
S c
arr
ies
ou
t ch
ecks
to e
nsu
re c
om
plia
nce w
ith
th
e n
ati
on
al st
an
dard
s, t
hese
in
specti
on
s are
no
t lim
ited
to
th
e c
hild
care
cen
tres.
T
hu
s, in
vie
w o
f th
e lim
ited
reso
urc
es
at
bo
th e
nti
ties,
an
d in
ord
er
to a
vo
id d
up
licati
on
of
wo
rk, i
t is
reco
mm
en
ded
th
at
info
rmati
on
co
ncern
ing
th
e c
hild
care
in
specti
on
s, in
clu
din
g t
he p
lan
ned
vis
its,
is
share
d b
etw
een
th
e t
wo
en
titi
es.
T
his
will
en
ab
le b
ett
er
pla
nn
ing
, aim
ed
at
co
veri
ng
a larg
er
nu
mb
er
of
cen
tres
each
year. O
nce t
he
hig
h-r
isk c
en
tres
are
id
en
tifi
ed
, mo
re f
req
uen
t vis
its
can
be
sch
ed
ule
d t
o s
uch
lo
cati
on
s.
Fu
rth
er
to t
he a
bo
ve, it
wo
uld
be id
eal if
a jo
int
fram
ew
ork
o
f co
rrecti
ve m
easu
res
is d
raw
n u
p, b
acked
up
by t
he
ap
pro
pri
ate
leg
isla
tio
n. F
inan
cia
l p
en
alt
ies
co
uld
in
itia
lly
be im
po
sed
by M
ED
E o
n t
ho
se e
nti
ties
bre
ach
ing
th
e
ap
plic
ab
le c
on
dit
ion
s. W
ith
dra
wal o
f th
e D
SW
S c
ert
ificate
, an
d c
on
seq
uen
tly s
usp
en
sio
n a
nd
even
tually
exp
uls
ion
fro
m
the S
ch
em
e, i
s als
o t
o b
e c
on
sid
ere
d in
case
of
pers
iste
nt
defa
ult
ers
.
A p
lan
has
been
pre
pare
d
hig
hlig
hti
ng
in
specti
on
s to
be
co
vere
d in
20
17 b
y J
ob
splu
s.
Tw
o o
fficers
were
id
en
tifi
ed
to
be
ass
ign
ed
ad
ho
c d
uti
es
as
reg
ard
s m
on
ito
rin
g r
ela
ted
to
th
e F
ree
Ch
ildcare
Sch
em
e.
A s
ch
ed
ule
of
vis
its
has
been
p
rep
are
d f
or
20
17.
An
ag
reem
en
t h
as
been
en
tere
d
into
by F
CS
an
d M
ED
E D
QS
E
ob
o A
ccre
dit
ati
on
Un
it, w
here
by
am
on
gst
oth
er
thin
gs,
th
ey a
gre
ed
to
main
tain
reg
ula
r co
mm
un
icati
on
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Education and EmploymentFree Childcare Scheme
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
Date
by
wh
en
Lack o
f A
ware
ness
by P
are
nts
ab
ou
t th
e S
ch
em
e’s
Op
era
tio
nal
Asp
ect
It is
reco
mm
end
ed
that,
on a
reg
ula
r b
asi
s, a
n o
blig
ato
ry
info
rmati
on s
ess
ion is
held
fo
r se
rvic
e-u
sers
.
Pare
nts
are
als
o t
o b
e in
form
ed
th
at
it is
th
eir
resp
on
sib
ility
to
fo
b in
an
d o
ut
for
their
ch
ild, a
nd
to
ch
eck c
orr
ectn
ess
of
such
ti
min
gs
reco
rded
thro
ug
h a
ny o
f th
e a
vaila
ble
med
ium
s.
A lett
er
is s
en
t to
all
new
ap
plic
an
ts
info
rmin
g t
hem
of
their
ob
ligati
on
s an
d r
esp
on
sib
iliti
es
wit
h r
esp
ect
to
fob
s in
clu
din
g b
ein
g in
po
ssess
ion
o
f tw
o f
ree f
ob
s.
Info
rmati
on
to
serv
ice u
sers
will
be
co
mm
un
icate
d r
eg
ula
rly t
hro
ug
h
dif
fere
nt
ch
an
nels
, an
d p
art
icu
larl
y
via
mG
ov s
erv
ices.
Th
e c
orr
esp
on
din
g leafl
et
will
be
up
date
d.
Mo
reo
ver, a
ware
ness
cam
paig
ns
will
als
o b
e in
tro
du
ced
.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Ju
ne 2
017
Public Accounts | 31
Ministry for Education and Employment
Foundation for Educational Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
Sh
ort
com
ing
s in
th
e F
inan
cia
l S
yst
em
Fin
an
cia
l an
d h
um
an
re
sou
rce
s m
an
ag
em
en
t are
of
cri
tical
imp
ort
an
ce
wit
hin
eve
ry e
nti
ty. I
n t
his
re
gard
, M
an
ag
em
en
t
is e
nco
ura
ged
to
im
ple
men
t an
d m
ain
tain
ad
eq
uate
pro
ced
ure
s to
att
ain
a r
ob
ust
in
tern
al co
ntr
ol envir
on
men
t.
A d
iffe
ren
t o
rgan
isati
on
al st
ructu
re
has
been
ad
op
ted
. T
he H
ead
B
usi
ness
Su
pp
ort
is
resp
on
sib
le
for
the A
dm
inis
trati
on
Secti
on
, w
hile
th
e H
ead
Pro
gra
mm
es
is
resp
on
sib
le f
or
the m
an
ag
em
en
t o
f th
e P
rog
ram
mes.
FE
S e
mp
loyed
an
HR
man
ag
er, a
M
an
ag
er
Co
rpo
rate
Serv
ices
an
d a
n
ICT
Offi
cer.
Mo
reo
ver, c
op
ies
of
co
ntr
acts
are
b
ein
g in
clu
ded
in
th
e p
ers
on
al fi
les.
Fu
rth
erm
ore
, a r
eco
ncili
ati
on
exerc
ise r
efe
rrin
g t
o p
ayro
ll d
ata
is
bein
g c
arr
ied
ou
t.
Op
era
tio
ns
Man
uals
fo
r th
e s
erv
ices
pro
vid
ed
are
bein
g r
evie
wed
an
d
up
date
d a
s n
ecess
ary
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 33
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Inad
eq
uate
Att
en
dan
ce R
eco
rds
an
d P
ayro
ll V
eri
ficati
on
Giv
en
th
e s
ub
stan
tial am
ou
nt
paid
on
sala
ries,
NA
O
reco
mm
en
ds
the im
ple
men
tati
on
of
att
en
dan
ce v
eri
ficati
on
d
evic
es,
to
facili
tate
th
e p
ayro
ll an
d m
ake it
less
pro
ne t
o e
rro
r w
hils
t re
du
cin
g t
he p
oss
ibili
ty o
f ab
use
. O
n t
he o
ther
han
d,
eff
ecti
ve v
eri
ficati
on
measu
res
are
to
be in
co
rpo
rate
d w
ith
in
the p
ayro
ll p
rocess
wh
ere
th
e in
tro
du
cti
on
of
such
devic
es
is
no
t co
nsi
dere
d f
easi
ble
by F
ES
.
Att
en
dan
ce s
heets
are
bein
g
ch
ecked
an
d c
ert
ified
co
rrect
by t
wo
offi
cia
ls a
t cen
tre level.
A
rith
meti
cal ch
eckin
g is
als
o b
ein
g
carr
ied
ou
t.
A t
ime k
eep
ing
syst
em
was
inst
alle
d a
t th
e M
tarf
a H
O.
Imp
lem
en
ted
Imp
lem
en
ted
CO
NT
RO
L I
SS
UE
S
Pri
or
Ap
pro
vals
to
perf
orm
Ove
rtim
e n
ot
offi
cia
l
In o
rder
to b
e p
rocess
ed
fo
r p
aym
en
t, o
vert
ime is
to b
e
ap
pro
ved
pri
or
to t
he c
om
men
cem
en
t o
f th
e r
esp
ecti
ve
task
s in
lin
e w
ith
FE
S c
olle
cti
ve a
gre
em
en
t.
Su
pp
ort
ing
d
ocu
men
tati
on
is
to b
e fi
led
fo
r ease
of
refe
ren
ce a
nd
au
dit
p
urp
ose
s.
Pri
or
ap
pro
vals
are
bein
g o
bta
ined
, an
d s
up
po
rtin
g d
ocu
men
tati
on
is
bein
g fi
led
fo
r au
dit
pu
rpo
ses.
Imp
lem
en
ted
Ministry for Education and EmploymentFoundation for Educational Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
Pers
on
al F
iles
Pers
onal fi
les
are
to
be k
ep
t up
date
d w
ith a
ll th
e n
ece
ssary
d
ocum
ents
, esp
ecia
lly t
ho
se r
ela
ting
to
em
olu
ments
. B
esi
des
en
ab
ling
ease
of
refe
ren
ce, as
well
as
veri
ficati
on
by t
hir
d
part
ies,
th
is e
nsu
res
a s
mo
oth
er
tran
siti
on
in
th
e e
ven
t o
f a
ch
an
ge in
hu
man
reso
urc
es
pers
on
nel.
Th
e e
nti
tlem
en
t to
qu
alifi
cati
on
allo
wan
ces
is t
o b
e c
on
firm
ed
th
rou
gh
a c
op
y o
f su
pp
ort
ing
cert
ificate
s p
rio
r to
eff
ecti
ng
th
e
resp
ecti
ve p
aym
en
ts.
Pers
on
al fi
les
are
bein
g k
ep
t u
pd
ate
d w
ith
all
the n
ecess
ary
d
ocu
men
ts.
FE
S a
re in
th
e p
rocess
of
en
suri
ng
th
at
all
pers
on
al fi
les
are
in
dexed
.
Qu
alifi
cati
on
allo
wan
ces
are
bein
g
giv
en
as
per
ap
plic
ab
le r
eg
ula
tio
ns.
S
up
po
rtin
g d
ocu
men
tati
on
is
als
o
bein
g k
ep
t.
Imp
lem
en
ted
Decem
ber
20
17
Imp
lem
en
ted
Public Accounts | 35
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pay
roll
Dis
cre
pan
cie
s an
d A
no
malie
s
Co
ntr
acts
of
em
plo
ym
en
t re
gu
late
th
e r
ela
tio
nsh
ip b
etw
een
an
org
an
isati
on
an
d t
he r
esp
ecti
ve e
mp
loyee. T
hu
s, t
hese
sh
ou
ld a
lways
be in
pla
ce p
rio
r to
th
e c
om
men
cem
en
t o
f em
plo
ym
en
t to
avo
id u
nd
ue m
isu
nd
ers
tan
din
g.
Th
e fi
nan
cia
l p
ackag
e g
iven
to
em
plo
yees
is n
ot
to e
xceed
o
fficia
l ap
pro
val.
Man
ag
em
en
t is
als
o t
o e
nsu
re t
hat,
as
far
as
po
ssib
le, a
pp
licab
le r
eg
ula
tio
ns
are
fo
llow
ed
to
ad
op
t g
oo
d
pra
cti
ce, f
air
ness
an
d t
ran
spare
ncy,
th
us
lead
ing
to
a p
osi
tive
an
d m
oti
vati
on
al clim
ate
in
th
e w
ork
pla
ce b
ase
d o
n t
eam
wo
rk
an
d c
olla
bo
rati
on
.
Co
pie
s o
f co
ntr
acts
are
no
w in
p
lace a
nd
are
bein
g in
clu
ded
in
th
e
pers
on
al fi
les.
Th
e fi
nan
cia
l p
ackag
e g
iven
to
em
plo
yees
is in
lin
e w
ith
th
e o
fficia
l ap
pro
val excep
t fo
r o
ne c
ase
.
Ho
wever, n
ext
call
for
ap
plic
ati
on
s w
ill r
efl
ect
an
y e
xcep
tio
ns
du
e t
o
wo
rk e
xig
en
cie
s.
A p
ayro
ll an
aly
sis
was
carr
ied
o
ut
by F
ES
. It
resu
lted
th
at
this
in
div
idu
al h
ad
been
un
derp
aid
. In
o
rder
to r
ecti
fy t
his
, d
iffe
ren
ce in
p
aym
en
t h
as
been
sett
led
.
Imp
lem
en
ted
No
t ap
plic
ab
le
Imp
lem
en
ted
Pay
roll
Sh
ort
com
ing
s w
ith
in N
WA
R P
rog
ram
me
Measu
res
are
to
be im
ple
men
ted
to
en
sure
th
at
the
ad
min
istr
ati
on
an
d p
aym
en
t o
f am
ou
nts
in
rela
tio
n t
o t
his
se
rvic
e is
ad
eq
uate
ly c
ert
ifie
d a
nd
co
ntr
olle
d. T
hu
s, a
n
offi
ce
r, a
cco
un
tab
le f
or
such
cla
ims
is t
o b
e id
en
tifi
ed
. T
he
resp
ecti
ve o
fficer’
s re
spo
nsi
bili
ty is
to in
clu
de c
orr
ob
ora
tio
n o
f cla
ims
pri
or
to s
ett
lem
en
t an
d fi
ling
of
backin
g d
ocu
men
tati
on
fo
r veri
ficati
on
pu
rpo
ses.
T
he N
WA
R p
rog
ram
me
no
lo
ng
er
falls
un
der
the
resp
on
sib
ility
of
FE
S.
Ministry for Education and EmploymentFoundation for Educational Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Irre
gu
lar
Serv
ices
for
the r
un
nin
g o
f P
rog
ram
me
NA
O r
eit
era
tes
that
co
ntr
acts
of
serv
ice a
re t
o b
e in
pla
ce
fro
m t
he o
uts
et
in o
rder
to r
eg
ula
te t
he e
mp
loyer
an
d
em
plo
yee r
ela
tio
nsh
ip. T
he a
mo
un
ts e
arn
ed
are
to
be
invari
ab
ly p
rocess
ed
th
rou
gh
th
e p
ayro
ll sy
stem
an
d t
axe
d
at
the a
pp
licab
le in
co
me t
ax r
ate
s. T
his
will
ass
ist
the In
lan
d
Reven
ue D
ep
art
men
t in
co
llecti
ng
th
e c
orr
ect
am
ou
nt
of
tax
du
es
in a
tim
ely
man
ner
an
d e
limin
ate
th
e p
oss
ibili
ty o
f ta
x
evasi
on
.
Co
ntr
acts
of
serv
ice a
re in
pla
ce.
Imp
lem
en
ted
Cle
an
ing
Serv
ices
Cla
ims
for
paym
en
t sh
ou
ld o
nly
be s
ett
led
fo
llow
ing
a
tho
rou
gh
reco
ncili
ati
on
wit
h d
uly
en
do
rsed
su
pp
ort
ing
d
ocu
men
ts, in
ord
er
to e
nsu
re c
orr
ectn
ess
.
It is
als
o t
o b
e a
scert
ain
ed
th
at
co
ntr
acto
rs s
ub
mit
th
e
req
uir
ed
perf
orm
an
ce g
uara
nte
e in
fu
ll fo
r th
e r
esp
ecti
ve
co
ntr
acts
to
avo
id u
nd
ue e
xp
osu
re t
o t
he r
ela
ted
ris
ks.
Cu
rren
tly,
no
sim
ilar
co
ntr
acts
are
in
pla
ce, h
ow
ever
in f
utu
re
reco
ncili
ati
on
s w
ill b
e c
arr
ied
ou
t in
o
rder
to e
nsu
re c
orr
ectn
ess
.
Reco
mm
en
dati
on
has
been
no
ted
an
d F
ES
will
co
mp
ly a
s n
ecess
ary
w
hen
man
ag
ing
fu
ture
sim
ilar
co
ntr
acts
.
No
t ap
plic
ab
le
No
t ap
plic
ab
le
Sh
ort
com
ing
s in
th
e P
rocu
rem
en
t o
f Te
mp
ing
Serv
ices
FE
S is
to s
triv
e t
o e
nsu
re t
hat
the m
eth
od
of
pro
cu
rem
en
t is
in
lin
e w
ith
th
e a
pp
licab
le r
eg
ula
tio
ns,
th
us
asc
ert
ain
ing
tr
an
spare
ncy
an
d f
air
ne
ss. A
ll s
erv
ice
pro
vid
ers
are
to
be
giv
en
eq
ual o
pp
ort
un
ity
to
su
bm
it t
heir
qu
ote
.
T
his
part
icu
lar
serv
ice h
as
been
te
rmin
ate
d, t
here
fore
it
is n
o
lon
ger
ap
plic
ab
le. C
om
plia
nce in
p
rocu
rem
en
t p
roced
ure
s w
ill b
e
en
sure
d t
hro
ug
h t
he M
inis
teri
al
Pro
cu
rem
en
t U
nit
(M
PU
).
No
t ap
plic
ab
le
Public Accounts | 37
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Qu
alit
y A
ssu
ran
ce S
erv
ices
Tim
esh
eets
no
t av
aila
ble
Th
e a
bse
nce o
f ti
mesh
eets
lead
s to
a lack o
f co
ntr
ol o
ver
the h
ou
rs w
ork
ed
an
d u
ltim
ate
ly o
n t
he r
esp
ecti
ve p
aym
en
t.
Th
us,
invo
ices
are
to
be in
vari
ab
ly p
ass
ed
fo
r p
aym
en
t, o
nly
if
the r
ele
van
t su
pp
ort
ing
do
cu
men
tati
on
is p
rovid
ed
an
d d
uly
veri
fied
.
Reco
mm
en
dati
on
has
been
no
ted
an
d F
ES
will
co
mp
ly a
s n
ecess
ary
w
hen
man
ag
ing
fu
ture
sim
ilar
co
ntr
acts
.
No
t ap
plic
ab
le
Cen
tral F
ilin
g S
yst
em
no
t in
pla
ce
FE
S is
en
co
ura
ged
to
set
up
a c
en
tralis
ed
filin
g s
yst
em
as
soo
n
as
po
ssib
le. T
his
will
en
sure
ease
of
refe
ren
ce a
s w
ell
as
an
ad
eq
uate
au
dit
tra
il an
d b
usi
ness
co
nti
nu
ity in
th
e e
ven
t o
f a
ch
an
ge in
ro
les
an
d r
esp
on
sib
iliti
es
wit
hin
th
e o
rgan
isati
on
.
F
ES
is
in t
he p
rocess
of
intr
od
ucin
g
a c
en
tralis
ed
filin
g s
yst
em
.Ju
ne 2
017
CO
MP
LIA
NC
E I
SS
UE
S
Lis
ts o
f D
irect
Ord
ers
an
d D
ep
art
men
tal C
on
tracts
no
t p
ub
lish
ed
Offi
cers
in
ch
arg
e a
re t
o b
e f
ully a
ware
of
the r
ele
van
t re
gu
lati
on
s an
d a
re t
o e
nsu
re t
hat
the r
eq
uir
ed
pu
blic
ati
on
s in
th
e G
overn
men
t G
aze
tte f
eatu
re a
cco
rdin
gly
in
a t
imely
m
an
ner.
L
ists
of
Ten
ders
, C
alls
fo
r Q
uo
tati
on
s, a
nd
Dir
ect
Ord
ers
are
b
ein
g p
ub
lish
ed
in
th
e G
overn
men
t G
azett
e in
lin
e w
ith
cir
cu
lar, a
nd
co
pie
d t
o t
he C
om
plia
nce U
nit
at
Do
C.
Imp
lem
en
ted
Ministry for Education and EmploymentFoundation for Educational Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
VA
T R
ece
ipts
no
t su
bm
itte
d
Eff
ort
is
to b
e m
ad
e t
o e
nfo
rce
th
e p
rin
cip
le t
hat
VA
T
rece
ipts
are
in
vari
ab
ly o
bta
ine
d f
or
eve
ry p
urc
hase
of
go
od
s an
d/o
r se
rvic
es,
in
lin
e w
ith
VA
T r
eg
ula
tio
ns.
T
hese
are
to
be
kep
t in
th
e s
am
e fi
le t
o s
up
po
rt t
he r
esp
ecti
ve p
aym
en
ts.
Man
ag
em
en
t is
to
reg
ula
rise
its
po
siti
on
by c
om
ply
ing
wit
h
the r
ele
van
t cir
cu
lars
an
d r
ep
ort
VA
T d
efa
ult
ers
acco
rdin
gly
.
Man
ag
em
en
t w
ill b
e c
om
ply
ing
w
ith
th
e e
stab
lish
ed
pro
ced
ure
s.
VA
T r
etu
rn f
or
20
16 h
as
been
su
bm
itte
d. R
etu
rns
for
20
17 w
ill b
e
sub
mit
ted
in
lin
e w
ith
MF
Cir
cu
lar
No
. 2/2
012
.
Imp
lem
en
ted
Imp
lem
en
ted
Fin
an
cia
l A
cco
un
tab
ility
On
ce t
he n
ecess
ary
set-
up
is
in p
lace f
or
the s
mo
oth
ru
nn
ing
o
f fi
nan
ce o
pera
tio
ns,
Man
ag
em
en
t is
to
en
sure
th
at
the
au
dit
ed
fin
an
cia
l st
ate
men
ts a
nd
oth
er
info
rmati
on
, as
req
uir
ed
by t
he s
tatu
te o
f F
ES
, is
su
bm
itte
d b
y t
he e
stab
lish
ed
d
ead
lines.
T
he 2
016
fin
an
cia
l au
dit
was
co
nd
ucte
d in
Jan
uary
/Feb
ruary
20
17, in
lin
e w
ith
Sta
tute
re
qu
irem
en
ts. B
usi
ness
Pla
ns
an
d F
inan
cia
l B
ud
get
were
als
o
sub
mit
ted
by e
stab
lish
ed
dead
lines.
Imp
lem
en
ted
Public Accounts | 39
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pay
roll
Sh
ort
com
ing
s w
ith
in N
WA
R P
rog
ram
me
Measu
res
are
to
be im
ple
men
ted
to
en
sure
th
at
the
ad
min
istr
ati
on
an
d p
aym
en
t o
f am
ou
nts
in
rela
tio
n t
o t
his
se
rvic
e is
ad
eq
uate
ly c
ert
ifie
d a
nd
co
ntr
olle
d. T
hu
s, a
n
offi
ce
r, a
cco
un
tab
le f
or
such
cla
ims
is t
o b
e id
en
tifi
ed
. T
he
resp
ecti
ve o
fficer’
s re
spo
nsi
bili
ty is
to in
clu
de c
orr
ob
ora
tio
n o
f cla
ims
pri
or
to s
ett
lem
en
t an
d fi
ling
of
backin
g d
ocu
men
tati
on
fo
r veri
ficati
on
pu
rpo
ses.
Th
e s
taff
paym
en
t p
rocess
as
state
d in
th
e S
OP
is
bein
g a
dh
ere
d
to. M
ore
over, t
imesh
eets
are
cert
ified
co
rrect
by t
he S
en
ior
Man
ag
er
an
d fi
led
fo
r veri
ficati
on
p
urp
ose
s. F
urt
herm
ore
, as
fro
m
Jan
uary
20
17, a d
ou
ble
ch
eckin
g
exerc
ise is
als
o b
ein
g p
erf
orm
ed
.
Imp
lem
en
ted
Ministry for Education and EmploymentFoundation for Educational Services
Public Accounts | 41
Ministry for Sustainable Development, the Environment and Climate Change
Agriculture Support Scheme
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
LIM
ITA
TIO
N O
N S
CO
PE
OF
AU
DIT
Un
cert
ain
ty o
n B
asi
s fo
r d
ete
rmin
ing
Su
bsi
die
s d
ue t
o
Ben
efi
cia
ries
MS
DE
C is
to e
nsu
re t
hat
calc
ula
tio
ns
of
am
ou
nts
du
e t
o
ben
efi
cia
ries
are
co
nsi
sten
t fr
om
on
e y
ear
to a
no
ther
an
d
sup
po
rted
by o
fficia
l d
ocu
men
tati
on
. S
uch
do
cu
men
tati
on
is
to b
e r
eta
ined
fo
r fu
ture
refe
ren
ce.
Req
uir
ed
In
form
ati
on
no
t m
ad
e a
vaila
ble
fo
r A
ud
it P
urp
ose
s
Au
dit
ee
s are
exp
ecte
d t
o m
ain
tain
re
co
rds
in a
way t
hat
en
ab
les
tim
ely
fo
rward
ing
of
all in
form
ati
on
an
d e
xp
lan
ati
on
s u
po
n r
eq
uest
, h
en
ce f
acili
tati
ng
th
e p
erf
orm
an
ce o
f th
e a
ud
it.
So
urc
e D
ocu
men
tati
on
no
t fo
rward
ed
by a
ll P
itkala
Pit
kali
Mark
ets
is
to e
nsu
re t
hat
it is
in p
oss
ess
ion
of
all
sou
rce
do
cu
men
tati
on
, th
us
avo
idin
g h
avin
g t
o r
evert
to
th
e p
rivate
P
itkala
in
th
e e
ven
t o
f in
dep
en
den
t veri
ficati
on
by t
hir
d p
art
ies.
Th
e A
gri
cu
ltu
re S
up
po
rt
Sch
em
e (
SM
PP
MA
) su
bsi
dy w
as
dis
co
nti
nu
ed
as
fro
m 1
st J
an
uary
20
15. P
rin
cip
le t
aken
on
bo
ard
as
a
matt
er
of
co
urs
e.
Reco
mm
en
dati
on
is
no
lo
ng
er
ap
plic
ab
le t
o t
he A
gri
cu
ltu
re
Su
pp
ort
Sch
em
e a
s it
was
dis
co
nti
nu
ed
.
Reco
mm
en
dati
on
has
been
no
ted
an
d t
aken
on
bo
ard
.
A n
ew
IT
syst
em
is
bein
g g
rad
ually
in
tro
du
ced
, w
hic
h a
llow
s fo
r d
ata
en
try a
nd
data
up
load
ing
.
All
sou
rce d
ocu
men
tati
on
is
bein
g
ad
eq
uate
ly r
eta
ined
.
No
t A
pp
licab
le
No
t A
pp
licab
le
May 2
017
Imp
lem
en
ted
‘Nil’
Valu
e T
ran
sacti
on
s fe
atu
rin
g in
Pit
kala
Rep
ort
s
Rath
er
than
‘N
il’ v
alu
e,
these
were
tra
nsa
cti
on
s th
at
have a
valu
e o
f €
0 r
ep
rese
nti
ng
actu
al
pro
du
ce g
iven
to
bu
yers
as
pro
mo
tio
n.
Public Accounts | 43
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L IS
SU
ES
Su
bsi
dy P
aym
en
ts
No
So
urc
e D
ocu
men
tati
on
reta
ined
by t
he P
itkali
Mark
ets
As
men
tio
ned
pre
vio
usl
y, P
itkali
Mark
ets
is
to r
eta
in a
ll so
urc
e
do
cu
men
tati
on
, w
hic
h is
to b
e s
yst
em
ati
cally
file
d, eit
her
ph
ysi
cally
or
ele
ctr
on
ically
, an
d h
eld
fo
r fu
ture
refe
ren
ce.
Pro
du
ce W
eig
hts
as
reco
rded
in
th
e P
itkali
Mark
ets
M
an
ag
em
en
t S
yst
em
no
t in
ag
reem
en
t w
ith
So
urc
e
Do
cu
men
tati
on
Pit
kali
Mark
ets
is
to p
lace m
ore
care
wh
en
data
is
inp
ut
in its
syst
em
, so
as
to a
vo
id s
imilar
err
ors
fro
m o
ccu
rrin
g.
Req
uest
ing
refu
nd
s fo
r th
e e
xcess
su
bsi
dy g
iven
is
als
o t
o b
e
co
nsi
dere
d.
Acco
rdin
g t
o t
he
data
availa
ble
, P
itkali
Man
ag
em
en
t is
no
t in
ag
reem
en
t th
at
sub
sid
y
was
overp
aid
. T
here
are
in
stan
ces
wh
en
a P
itkal
sells
a b
ox o
f p
rod
uce
at
a v
alu
e o
f €
0. T
his
h
ap
pen
s m
ost
ly a
s a
pro
mo
tio
n t
acti
c w
hen
th
ere
is
a h
igh
vo
lum
e
of
pro
du
ce in
seaso
n.
Alt
ho
ug
h t
he p
rod
uce
is m
ark
ed
as
Nil
this
is
still
co
nsi
dere
d t
o b
e a
sa
le f
or
the p
rod
ucer,
an
d h
en
ce, th
e s
ub
sid
y
an
d t
he p
rod
uct
is
co
nsi
dere
d t
o b
e s
old
.
Th
ere
fore
, in
th
e d
ata
p
rovid
ed
by t
he P
itkal,
the b
ox o
f p
rod
uce h
as
no
valu
e. H
ow
ever, in
o
ur
IT s
yst
em
th
is is
still
co
nsi
dere
d a
sale
, n
ot
an
o
vers
tate
men
t.
A n
ew
IT
syst
em
is
bein
g g
rad
ually
in
tro
du
ced
, w
hic
h a
llow
s fo
r d
ata
en
try a
nd
data
up
load
ing
.
All
sou
rce d
ocu
men
tati
on
is
bein
g
ad
eq
uate
ly r
eta
ined
.
May 2
017
Imp
lem
en
ted
Ministry for Sustainable Development, the Environment and Climate ChangeAgriculture Support Scheme
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT.
Su
bsi
dy P
aym
en
ts
Pit
kali
Pers
on
nel n
ot
pre
sen
t d
uri
ng
th
e u
nlo
ad
ing
an
d s
ale
of
Pro
du
cts
at
the P
itkali
Sh
ed
s
Wh
ilst
the M
inis
try is
urg
ed
to
im
pro
ve its
cu
rren
t o
pera
tio
ns,
it
is
to r
efr
ain
fro
m e
ffecti
ng
paym
en
ts b
ase
d s
ole
ly o
n
unveri
fied
th
ird
part
y in
form
ati
on
.
No
lo
ng
er
ap
plic
ab
le s
ince s
ch
em
e
was
dis
co
nti
nu
ed
.N
ot
Ap
plic
ab
le
Ban
k A
cco
un
t h
eld
wit
h a
Lo
cal C
om
merc
ial B
an
k
MS
DE
C is
to r
efr
ain
fro
m p
lacin
g r
elia
nce o
n t
he c
om
merc
ial
ban
k f
or
the a
dm
inis
trati
on
of
its
acco
un
ts. It
is a
lso
to
en
sure
th
at
all
ban
k a
cco
un
ts a
re m
on
ito
red
an
d r
eco
ncile
d o
n a
re
gu
lar
basi
s.
By m
ain
tain
ing
fu
ll co
ntr
ol,
the p
oss
ibili
ty o
f b
ein
g f
aced
wit
h
accu
mu
late
d c
harg
es
an
d u
n-r
eco
ncile
d a
mo
un
ts is
min
imis
ed
.
Pro
po
sal ta
ken
on
bo
ard
. A
new
sy
stem
was
inst
alle
d in
20
15
that
allo
ws
MS
DE
C t
o e
xerc
ise
ap
pro
pri
ate
co
ntr
ols
.
Reco
ncili
ati
on
s are
bein
g c
arr
ied
o
ut.
Sin
ce t
he b
an
kin
g s
yst
em
ch
an
ged
in
Marc
h 2
015
, th
is is
no
lo
ng
er
ap
plic
ab
le.
Th
e n
ew
ban
kin
g s
yst
em
is
cate
rin
g
for
these
iss
ues.
Imp
lem
en
ted
Imp
lem
en
ted
No
t ap
plic
ab
le
Public Accounts | 45
Ministry for Transport and Infrastructure
Ministry for Transport and Infrastructure – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Irre
gu
lari
ties
in r
ela
tio
n t
o D
irect
Ord
er
ap
pro
vals
Serv
ices
pro
vid
ed
by a
Cle
an
ing
Co
mp
an
y
As
em
ph
asi
sed
in
MF
IN C
ircu
lar
No
. 3
/20
13 -
‘P
ub
lic
Pro
cu
rem
en
t R
eg
ula
tio
ns
- D
irect
Ord
ers
’, D
Os
sho
uld
be
limit
ed
to
th
e b
are
st m
inim
um
. M
ore
over, c
om
mit
men
ts
sho
uld
no
t b
e e
nte
red
in
to w
ith
th
e s
erv
ice p
rovid
er
befo
re
ob
tain
ing
th
e n
ecess
ary
MF
IN a
pp
roval,
wh
ich
in
stan
ces
are
to
b
e r
eso
rted
to
on
an
excep
tio
nal b
asi
s.
Ad
dit
ion
ally
, each
majo
r ass
ign
men
t h
an
dle
d b
y t
he M
inis
try
sho
uld
be f
orm
alis
ed
th
rou
gh
a C
on
tract
Ag
reem
en
t to
en
sure
th
at
all
the n
ecess
ary
deta
ils a
re u
nd
ers
too
d b
y b
oth
part
ies
an
d t
hat
bill
ing
is
do
ne a
cco
rdin
g t
o t
he p
lan
s an
d r
ele
van
t ap
pro
vals
.
As
fro
m 1
st M
arc
h 2
017
th
e c
lean
ing
se
rvic
es
start
ed
bein
g c
arr
ied
ou
t b
y G
overn
men
t em
plo
yees.
Tra
inin
g w
as
deliv
ere
d w
ith
resp
ect
to t
he N
ew
Pu
blic
Pro
cu
rem
en
t P
roced
ure
s w
hic
h a
lso
co
vere
d
DO
s.
An
in
tern
al M
em
o (
No
. 11
/20
17)
was
issu
ed
on
27
th F
eb
ruary
20
17, o
n
‘Dir
ect
Co
ntr
act
Ap
pro
val’.
Calls
fo
r th
e p
ost
s o
f P
rocu
rem
en
t M
an
ag
er
an
d P
rocu
rem
en
t
Su
pp
ort
Offi
cer
were
iss
ued
to
st
ren
gth
en
th
e P
rocu
rem
en
t S
ecti
on
.
Ap
pro
vals
fo
r D
Os
exceed
ing
th
resh
old
s w
ere
so
ug
ht
an
d
ob
tain
ed
fro
m M
FIN
as
stip
ula
ted
in
th
e a
pp
licab
le p
rocu
rem
en
t re
gu
lati
on
s.
Ag
reem
en
ts f
or
co
ntr
acts
of
serv
ices
are
bein
g e
nte
red
in
to, an
d
co
pie
s kep
t in
th
e r
esp
ecti
ve fi
les.
R
ele
van
t in
form
ati
on
, in
clu
din
g t
he
wo
rkin
g h
ou
rs a
nd
ho
url
y p
ay r
ate
are
du
ly o
utl
ined
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 47
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Irre
gu
lari
ties
in r
ela
tio
n t
o D
irect
Ord
er
ap
pro
vals
Serv
ices
pro
vid
ed
by a
Cle
an
ing
Co
mp
an
y
As
em
ph
asi
sed
in
MF
IN C
ircu
lar
No
. 3
/20
13 -
‘P
ub
lic
Pro
cu
rem
en
t R
eg
ula
tio
ns
- D
irect
Ord
ers
’, D
Os
sho
uld
be
limit
ed
to
th
e b
are
st m
inim
um
. M
ore
over, c
om
mit
men
ts
sho
uld
no
t b
e e
nte
red
in
to w
ith
th
e s
erv
ice p
rovid
er
befo
re
ob
tain
ing
th
e n
ecess
ary
MF
IN a
pp
roval,
wh
ich
in
stan
ces
are
to
b
e r
eso
rted
to
on
an
excep
tio
nal b
asi
s.
Ad
dit
ion
ally
, each
majo
r ass
ign
men
t h
an
dle
d b
y t
he M
inis
try
sho
uld
be f
orm
alis
ed
th
rou
gh
a C
on
tract
Ag
reem
en
t to
en
sure
th
at
all
the n
ecess
ary
deta
ils a
re u
nd
ers
too
d b
y b
oth
part
ies
an
d t
hat
bill
ing
is
do
ne a
cco
rdin
g t
o t
he p
lan
s an
d r
ele
van
t ap
pro
vals
.
As
fro
m 1
st M
arc
h 2
017
th
e c
lean
ing
se
rvic
es
start
ed
bein
g c
arr
ied
ou
t b
y G
overn
men
t em
plo
yees.
Tra
inin
g w
as
deliv
ere
d w
ith
resp
ect
to t
he N
ew
Pu
blic
Pro
cu
rem
en
t P
roced
ure
s w
hic
h a
lso
co
vere
d
DO
s.
An
in
tern
al M
em
o (
No
. 11
/20
17)
was
issu
ed
on
27
th F
eb
ruary
20
17, o
n
‘Dir
ect
Co
ntr
act
Ap
pro
val’.
Calls
fo
r th
e p
ost
s o
f P
rocu
rem
en
t M
an
ag
er
an
d P
rocu
rem
en
t
Su
pp
ort
Offi
cer
were
iss
ued
to
st
ren
gth
en
th
e P
rocu
rem
en
t S
ecti
on
.
Ap
pro
vals
fo
r D
Os
exceed
ing
th
resh
old
s w
ere
so
ug
ht
an
d
ob
tain
ed
fro
m M
FIN
as
stip
ula
ted
in
th
e a
pp
licab
le p
rocu
rem
en
t re
gu
lati
on
s.
Ag
reem
en
ts f
or
co
ntr
acts
of
serv
ices
are
bein
g e
nte
red
in
to, an
d
co
pie
s kep
t in
th
e r
esp
ecti
ve fi
les.
R
ele
van
t in
form
ati
on
, in
clu
din
g t
he
wo
rkin
g h
ou
rs a
nd
ho
url
y p
ay r
ate
are
du
ly o
utl
ined
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Serv
ices
pro
cu
red
wit
ho
ut
the N
ece
ssary
Ap
pro
vals
It is
reco
mm
en
ded
th
at
MT
I ad
here
s fu
lly t
o t
he r
eq
uir
em
en
ts
of
the P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns,
to
en
sure
fair
ness
, an
d p
rovid
e e
qu
al o
pp
ort
un
ity t
o a
ll in
tere
sted
part
ies
in t
he
pro
vis
ion
of
serv
ices.
Tra
inin
g w
as
deliv
ere
d w
ith
resp
ect
to t
he N
ew
Pu
blic
Pro
cu
rem
en
t P
roced
ure
s.
An
in
tern
al M
em
o (
No
. 11
/20
17)
was
issu
ed
on
th
e 2
7th F
eb
ruary
20
17, o
n
‘Dir
ect
Co
ntr
act
Ap
pro
val’.
Calls
fo
r th
e p
ost
s o
f P
rocu
rem
en
t M
an
ag
er
an
d P
rocu
rem
en
t
Su
pp
ort
Offi
cer
were
iss
ued
to
st
ren
gth
en
th
e P
rocu
rem
en
t S
ecti
on
.
Pu
blic
Pro
cu
rem
en
t R
eg
ula
tio
ns
are
b
ein
g a
dh
ere
d t
o.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Transport and InfrastructureMinistry for Transport and Infrastructure – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
S
Lack o
f co
mp
lian
ce w
ith
Sta
nd
ing
Tra
vel R
eg
ula
tio
ns
Flig
ht
Do
cu
men
tati
on
no
t availa
ble
As
req
uir
ed
by t
he r
ela
tive p
rovis
ion
s o
f th
e P
SM
C, w
hen
ever
the s
erv
ices
of
Air
Malt
a a
re n
ot
use
d f
or
som
e p
erm
issi
ble
re
aso
n, alt
ern
ati
ve a
ir t
ravel arr
an
gem
en
ts s
ho
uld
on
ly b
e
au
tho
rise
d o
n t
he p
rese
nta
tio
n o
f th
ree q
uo
tes,
on
e o
f w
hic
h
mu
st a
lways
be f
rom
Air
Malt
a.
Rep
ort
s o
n t
he v
isit
sh
ou
ld a
lso
be p
rep
are
d b
y t
he t
ravelli
ng
o
fficers
an
d b
e s
ub
mit
ted
to
MT
I acco
rdin
gly
.
In a
ll th
e c
ase
s th
ree q
uo
tati
on
s w
ere
req
uest
ed
fro
m t
he o
pen
m
ark
et,
on
e o
f w
hic
h w
as
alw
ays
sou
gh
t fr
om
Air
Malt
a, as
stip
ula
ted
in
th
e P
SM
C.
Man
ag
em
en
t M
TI in
form
ed
th
e
Min
iste
r’s
secre
tari
at
that
a
travel re
po
rt is
to b
e c
om
pile
d
by M
inis
teri
al d
ele
gati
on
s w
hen
tr
avelli
ng
ab
road
.
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 49
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
S
Lack o
f co
mp
lian
ce w
ith
Sta
nd
ing
Tra
vel R
eg
ula
tio
ns
Flig
ht
Do
cu
men
tati
on
no
t availa
ble
As
req
uir
ed
by t
he r
ela
tive p
rovis
ion
s o
f th
e P
SM
C, w
hen
ever
the s
erv
ices
of
Air
Malt
a a
re n
ot
use
d f
or
som
e p
erm
issi
ble
re
aso
n, alt
ern
ati
ve a
ir t
ravel arr
an
gem
en
ts s
ho
uld
on
ly b
e
au
tho
rise
d o
n t
he p
rese
nta
tio
n o
f th
ree q
uo
tes,
on
e o
f w
hic
h
mu
st a
lways
be f
rom
Air
Malt
a.
Rep
ort
s o
n t
he v
isit
sh
ou
ld a
lso
be p
rep
are
d b
y t
he t
ravelli
ng
o
fficers
an
d b
e s
ub
mit
ted
to
MT
I acco
rdin
gly
.
In a
ll th
e c
ase
s th
ree q
uo
tati
on
s w
ere
req
uest
ed
fro
m t
he o
pen
m
ark
et,
on
e o
f w
hic
h w
as
alw
ays
sou
gh
t fr
om
Air
Malt
a, as
stip
ula
ted
in
th
e P
SM
C.
Man
ag
em
en
t M
TI in
form
ed
th
e
Min
iste
r’s
secre
tari
at
that
a
travel re
po
rt is
to b
e c
om
pile
d
by M
inis
teri
al d
ele
gati
on
s w
hen
tr
avelli
ng
ab
road
.
Imp
lem
en
ted
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
rela
tio
n t
o G
en
era
l-U
se V
eh
icle
s
No
Lo
gb
oo
ks
bein
g k
ep
t
Th
e M
inis
try is
to e
nsu
re t
hat
a lo
gb
oo
k is
main
tain
ed
fo
r each
o
f it
s g
en
era
l-u
se v
eh
icle
s, d
eta
ilin
g a
ll th
e t
rip
s m
ad
e, as
well
as
the s
ign
atu
res
of
the o
fficer
makin
g t
he jo
urn
ey.
Sh
ort
co
min
gs
in t
he c
om
pila
tio
n o
f L
og
bo
oks
In lin
e w
ith
sta
nd
ing
reg
ula
tio
ns,
each
lo
gb
oo
k is
als
o t
o b
e
cert
ified
by t
he o
fficer
in c
harg
e o
f tr
an
spo
rt a
t th
e e
nd
of
each
mo
nth
, to
en
sure
th
at
the t
rip
s re
co
rded
in
th
e lo
gb
oo
k
were
mad
e o
n o
fficia
l d
uty
an
d t
hat
fuel co
nsu
mp
tio
n is
reaso
nab
le a
nd
ju
stifi
ab
le.
Man
ag
em
en
t h
eld
a m
eeti
ng
w
ith
th
e r
esp
on
sib
le o
fficers
of
Go
vern
men
t o
wn
ed
veh
icle
s.
Mo
reo
ver, M
TI w
ill p
erf
orm
ran
do
m
ch
ecks
on
lo
gb
oo
ks.
A T
ran
spo
rt M
an
ag
er/
Sen
ior
Pri
ncip
al w
ill b
e r
ecru
ited
to
en
sure
bett
er
man
ag
em
en
t an
d
co
mp
lian
ce.
Imp
lem
en
ted
Imp
lem
en
ted
Sep
tem
ber
20
17
Ministry for Transport and InfrastructureMinistry for Transport and Infrastructure – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s re
late
d t
o Inve
nto
ry
Inven
tory
Lis
ts n
ot
up
date
d
It is
reco
mm
en
ded
th
at
peri
od
ic c
hecks
are
carr
ied
ou
t o
n inven
tory
ite
ms
to e
nsu
re t
hat
an
y d
iscre
pan
cie
s are
re
co
gn
ised
.
Mo
reo
ver, a
s st
ate
d in
MF
Cir
cu
lar
No
. 14
/99
, “.
.. E
ach
ite
m
shall
be p
hysi
cally
mark
ed
wit
h a
co
nse
cu
tive id
en
tifi
cati
on
n
um
ber
...”
It
is r
eco
mm
en
ded
th
at
this
pro
ced
ure
is
ad
here
d
to, an
d t
hat,
as
far
as
is p
racti
cab
le, it
em
s are
ph
ysi
cally
m
ark
ed
wit
h a
perm
an
en
t id
en
tifi
cati
on
nu
mb
er.
Fix
ed
ass
et
ad
dit
ion
s are
als
o t
o b
e f
orw
ard
ed
to
th
e o
fficer
in c
harg
e o
f in
ven
tory
fo
r even
tual re
co
rdin
g in
th
e r
esp
ecti
ve
reco
rds,
to
en
sure
th
e s
afe
gu
ard
ing
of
ass
ets
ow
ned
by
Go
vern
men
t.
A lis
t o
f o
fficers
resp
on
sib
le f
or
Inven
tory
Man
ag
em
en
t at
the
dif
fere
nt
secti
on
s w
as
pro
vid
ed
.
Inven
tory
rep
ort
has
been
co
mp
lete
d.
Mo
reo
ver, M
an
ag
em
en
t exp
lain
ed
th
at
peri
od
ic c
hecks
will
be c
arr
ied
o
ut.
An
inven
tory
offi
cer
has
been
id
en
tifi
ed
to
carr
y o
ut
such
ch
ecks.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 51
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s re
late
d t
o Inve
nto
ry
Inven
tory
Lis
ts n
ot
up
date
d
It is
reco
mm
en
ded
th
at
peri
od
ic c
hecks
are
carr
ied
ou
t o
n inven
tory
ite
ms
to e
nsu
re t
hat
an
y d
iscre
pan
cie
s are
re
co
gn
ised
.
Mo
reo
ver, a
s st
ate
d in
MF
Cir
cu
lar
No
. 14
/99
, “.
.. E
ach
ite
m
shall
be p
hysi
cally
mark
ed
wit
h a
co
nse
cu
tive id
en
tifi
cati
on
n
um
ber
...”
It
is r
eco
mm
en
ded
th
at
this
pro
ced
ure
is
ad
here
d
to, an
d t
hat,
as
far
as
is p
racti
cab
le, it
em
s are
ph
ysi
cally
m
ark
ed
wit
h a
perm
an
en
t id
en
tifi
cati
on
nu
mb
er.
Fix
ed
ass
et
ad
dit
ion
s are
als
o t
o b
e f
orw
ard
ed
to
th
e o
fficer
in c
harg
e o
f in
ven
tory
fo
r even
tual re
co
rdin
g in
th
e r
esp
ecti
ve
reco
rds,
to
en
sure
th
e s
afe
gu
ard
ing
of
ass
ets
ow
ned
by
Go
vern
men
t.
A lis
t o
f o
fficers
resp
on
sib
le f
or
Inven
tory
Man
ag
em
en
t at
the
dif
fere
nt
secti
on
s w
as
pro
vid
ed
.
Inven
tory
rep
ort
has
been
co
mp
lete
d.
Mo
reo
ver, M
an
ag
em
en
t exp
lain
ed
th
at
peri
od
ic c
hecks
will
be c
arr
ied
o
ut.
An
inven
tory
offi
cer
has
been
id
en
tifi
ed
to
carr
y o
ut
such
ch
ecks.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
No
n-c
om
plia
nce
wit
h F
iscal O
blig
ati
on
s
Mis
sin
g F
iscal D
ocu
men
tati
on
Every
eff
ort
is
to b
e m
ad
e t
o e
nfo
rce t
he p
rin
cip
le t
hat
VA
T
receip
ts a
re invari
ab
ly o
bta
ined
fro
m s
up
plie
rs f
or
every
p
urc
hase
of
go
od
s an
d/o
r se
rvic
es.
No
n-s
ub
mis
sio
n o
f V
AT
Qu
art
erl
y R
etu
rns
Ad
dit
ion
ally
, d
efa
ult
ing
su
pp
liers
are
to
be r
ep
ort
ed
in
th
e
qu
art
erl
y V
AT
defa
ult
ers
lis
ts, re
qu
ired
to
be s
ub
mit
ted
to
VA
T D
ep
art
men
t as
per
MF
EI C
ircu
lar
No
. 2/2
012
, fo
r ap
pro
pri
ate
acti
on
to
be t
aken
. ‘N
il’ R
etu
rns
are
als
o t
o b
e
forw
ard
ed
acco
rdin
gly
.
Man
ag
em
en
t p
rovid
es
co
py o
f th
e
exc
han
ge o
f co
rresp
on
den
ce w
ith
o
n o
f th
e d
efe
cili
ters
an
d a
tax
invo
ice w
as
sub
seq
uen
tly o
bta
ined
.
Su
pp
liers
are
bein
g c
hase
d f
or
VA
T
receip
ts, an
d d
efa
ult
ers
will
be d
uly
re
po
rted
.
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Transport and InfrastructureMinistry for Transport and Infrastructure – Expenditure
Public Accounts | 53
Ministry for Transport and Infrastructure
Transport Malta – Ex-Gratia Grant Scheme
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
GO
OD
PR
AC
TIC
E
NA
O w
as
sati
sfied
th
at
pro
ced
ure
s in
rela
tio
n t
o t
he E
x-G
rati
a
Gra
nt
Sch
em
e w
ere
in
pla
ce a
nd
co
rrectl
y f
ollo
wed
by T
M.
N
o a
cti
on
req
uir
ed
. In
its
rep
ly,
Man
ag
em
en
t fu
lly c
on
cu
rred
wit
h
NA
O’s
revie
ws
an
d c
om
men
ts,
wh
ile e
xp
ress
ing
its
sati
sfacti
on
on
th
e a
ud
it m
eth
od
olo
gy a
do
pte
d.
Public Accounts | 55
Ministry for the Economy, Investment and Small Business
Ministry for the Economy, Investment and Small Business – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
Co
ntr
act
Valu
e e
xceed
ed
an
d o
ther
Sh
ort
com
ing
s
Th
e M
inis
try
is
to e
nsu
re t
hat
all t
he
co
nd
itio
ns
laid
ou
t in
F
inan
ce
ap
pro
vals
are
ab
ide
d w
ith
. W
he
re it
is e
nvis
ag
ed
th
at
the s
erv
ice w
ill b
e r
eq
uir
ed
fo
r a lo
ng
er
peri
od
th
an
cate
red
fo
r in
th
e o
rig
inal ap
pro
val g
ran
ted
, gu
idan
ce is
to b
e s
ou
gh
t fr
om
M
FIN
acco
rdin
gly
. M
ore
over, t
he a
gre
em
en
t an
d P
erf
orm
an
ce
Gu
ara
nte
e a
re t
o c
over
the f
ull
peri
od
fo
r w
hic
h t
he s
erv
ice is
need
ed
.
ME
IB u
pd
ate
d t
he F
inan
cia
l M
an
ag
em
en
t, M
on
ito
rin
g
an
d R
ep
ort
ing
In
tern
al P
olic
y
[here
inaft
er
refe
rred
as
Fin
an
cia
l P
olic
y]
wh
ich
ad
dre
sses
the
a)
PS
ap
pro
val;
b)
Mo
nit
ori
ng
of
co
ntr
acts
; an
d
c)
Sp
on
sors
hip
s.
ME
IB d
evelo
ped
a fl
ow
ch
art
to
en
han
ce t
he p
aym
en
t p
rocess
.
Mo
reo
ver, M
an
ag
em
en
t w
ill e
nsu
re
co
mp
lian
ce.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Public Accounts | 57Ministry for the Economy, Investment and Small Business Ministry for the Economy, Investment and Small Business – Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Pro
cu
rem
en
t, A
gre
em
en
ts a
nd
rela
ted
Pay
men
ts
Back-d
ate
d C
on
tract
en
tere
d in
to w
ith
th
e M
alt
a I
nfo
rmati
on
Te
ch
no
log
y A
ge
ncy
Ag
reem
en
ts w
ith
serv
ice p
rovid
ers
are
to
be e
nd
ors
ed
by a
ll p
art
ies
pri
or
to t
heir
eff
ecti
ve d
ate
, or
as
clo
se t
o it
as
po
ssib
le.
Ad
dit
ion
ally
, co
ntr
acts
wit
h t
hir
d p
art
ies
are
to
be
co
nti
nu
ou
sly m
on
ito
red
in
ord
er
to e
nsu
re t
hat
all
the c
lau
ses,
in
clu
din
g p
aym
en
t te
rms,
are
fu
lly r
esp
ecte
d a
nd
co
mp
lied
w
ith
.
Inco
nsi
ste
ncie
s in
ob
tain
ing
Qu
ota
tio
ns
for
the
Le
ase
of
a
Hig
h-e
nd
Ve
hic
le
Wh
ilst
all r
eq
ue
sts
for
qu
ota
tio
ns
for
the
pro
cu
rem
en
t o
f a
part
icu
lar
go
od
or
serv
ice
se
nt
to p
rosp
ecti
ve
su
pp
lie
rs a
re
to c
on
tain
id
en
tical in
form
ati
on
, an
y q
ue
rie
s ra
ise
d b
y t
he
se
sup
plie
rs a
re t
o b
e a
nsw
ere
d in
a t
imely
man
ner.
Th
is w
ill
en
ab
le t
he M
inis
try t
o h
ave s
uffi
cie
nt
co
mp
ara
ble
in
form
ati
on
fo
r th
e s
ele
cti
on
of
the b
est
op
tio
n f
rom
th
e o
nes
mad
e
availa
ble
. M
EIB
is
als
o t
o e
nsu
re t
hat
on
ly b
ids
that
sati
sfy t
he
pre
-est
ab
lish
ed
req
uir
em
en
ts a
re u
ltim
ate
ly c
ho
sen
.
Ove
rtim
e n
ot
ch
arg
ed
in
acco
rdan
ce
wit
h T
en
de
r D
ocu
me
nt
Th
e M
inis
try
is
to e
nsu
re t
hat
invo
icin
g b
y s
erv
ice
pro
vid
ers
is
in
acco
rdan
ce
wit
h t
he
rate
s an
d c
on
dit
ion
s st
ipu
late
d in
b
oth
th
e S
erv
ice C
on
tract,
as
well
as
the r
esp
ecti
ve T
en
der
Do
cu
men
t.
ME
IB a
re e
nsu
rin
g t
hat
co
ntr
acts
are
si
gn
ed
befo
re c
om
ing
in
to f
orc
e.
Paym
en
ts a
re in
lin
e w
ith
ag
reem
en
t.
Th
e m
on
ito
rin
g p
rocess
is
inclu
ded
in
th
e F
inan
cia
l P
olic
y.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
A F
inan
cia
l M
on
ito
rin
g P
olic
y w
as
issu
ed
in
dic
ati
ng
th
e p
roced
ure
fo
r th
e p
rop
er
req
uest
fo
r q
uo
tati
on
s.
ME
IB is
to e
nsu
re c
om
plia
nce.
A F
inancia
l Mo
nit
ori
ng
Po
licy h
as
been is
sued
.
ME
IB is
to
ensu
re c
om
plia
nce
wit
h
the F
inancia
l Mo
nit
ori
ng
Po
licy.
ME
IB r
eco
up
ed
the w
rong
ly in
voic
ed
am
ount,
whic
h a
mo
unte
d t
o €
29
.20
. M
EIB
co
nfi
rmed
that
aft
er
go
ing
th
roug
h a
ll th
e in
voic
es,
no
oth
er
sim
ilar
inst
ance
s w
ere
fo
und
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sp
on
sors
hip
no
t co
ve
red
by a
n A
gre
em
en
t
A p
olic
y d
ecis
ion
has
alr
ead
y b
een
take
n b
y M
EIB
wh
ere
by,
in
fu
ture
, sim
ilar
reim
bu
rsem
en
ts f
alli
ng
over
such
a s
ho
rt
tran
sacti
on
peri
od
will
be im
med
iate
ly p
rovid
ed
fo
r th
rou
gh
an
ag
reem
en
t w
ith
ou
t th
e p
rere
qu
isit
e o
f a L
ett
er
of
Inte
nt,
th
us
sim
plif
yin
g b
ure
au
cra
tic p
roced
ure
s.
S
po
nso
rsh
ips
are
co
vere
d b
y a
n
ag
reem
en
t.
Imp
lem
en
ted
Do
cu
men
tati
on
Tra
nsf
er
of
Ve
hic
les
no
t ap
pro
pri
ate
ly d
ocu
me
nte
d
An
y t
ran
sfer
of
veh
icle
s fr
om
on
e M
inis
try t
o a
no
ther
is t
o b
e
du
ly a
uth
ori
sed
an
d b
acked
by s
up
po
rtin
g d
ocu
men
tati
on
.
Th
is is
to b
e r
eta
ined
an
d a
pp
rop
riate
ly fi
led
fo
r fu
ture
re
fere
nce.
Fu
rth
erm
ore
, si
nce
th
e a
gre
em
en
ts f
or
the
ab
ove
-me
nti
on
ed
le
ase
s w
ere
en
tere
d in
to b
y t
he
‘M
inis
try o
f To
uri
sm’,
on
e is
to c
on
sid
er
wh
eth
er
to r
evis
e s
uch
co
ntr
acts
to
refl
ect
the
cu
rren
t le
ssee o
f th
e s
aid
veh
icle
s, o
r to
en
ter
into
new
lease
ag
reem
en
ts.
Reco
mm
en
dati
on
has
been
n
ote
d. M
EIB
will
en
sure
th
at
an
y c
on
tracts
taken
over
fro
m
oth
er
Min
istr
ies/
En
titi
es
will
be
am
en
ded
acco
rdin
gly
an
d r
ele
van
t d
ocu
men
tati
on
in
sert
ed
in
th
e
rela
tive fi
le.
Th
e c
urr
en
t le
ase
co
ntr
act
is in
th
e
nam
e o
f M
EIB
.Im
ple
men
ted
Public Accounts | 59
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Exp
o M
ilan
20
15
Lack o
f S
up
po
rtin
g D
ocu
me
nta
tio
n f
or
Exp
en
dit
ure
re
lati
ng
to
th
e o
rgan
isati
on
of
the
Malt
a D
ay
Co
nce
rt
Sim
ilar
pro
cu
rem
en
t o
f se
rvic
es
is t
o b
e c
on
solid
ate
d b
y a
n
ag
ree
me
nt,
cle
arl
y in
dic
ati
ng
each
of
the
co
ntr
acti
ng
part
ies’
fi
nan
cia
l re
spo
nsi
bilit
ies.
T
his
ag
ree
me
nt
is t
o b
e d
uly
e
nd
ors
ed
an
d r
eta
ine
d f
or
futu
re r
efe
ren
ce.
Au
dit
co
nce
rn a
bo
ut
Ap
pro
val o
bta
ine
d f
rom
th
e M
inis
try
fo
r F
inan
ce
Re
qu
est
s fo
r d
ire
ct
ord
er
ap
pro
vals
are
to
cle
arl
y in
dic
ate
th
e e
xp
en
ses
for
wh
ich
MF
IN a
uth
ori
sati
on
is
be
ing
so
ug
ht.
Fu
rth
erm
ore
, w
hilst
ve
rbal ap
pro
vals
are
to
be
avo
ide
d, if
cir
cu
mst
an
ce
s n
ece
ssit
ate
th
at
au
tho
risa
tio
ns
are
ob
tain
ed
in
th
is m
an
ne
r, M
EIB
is
to e
nsu
re t
hat
such
dir
ect
ord
er
ap
pro
vals
are
ult
imate
ly b
acke
d b
y o
fficia
l o
ne
s.
Pe
rman
en
t S
ecre
tary
Ap
pro
val so
ug
ht
sub
seq
ue
nt
to
Pay
me
nts
Exp
en
dit
ure
warr
an
tin
g a
pp
roval p
rio
r to
be
ing
paid
is
to b
e
du
ly a
nd
tim
ely
au
tho
rise
d b
y t
he
rig
ht
leve
l o
f au
tho
rity
, as
pe
r st
an
din
g p
rocu
rem
en
t re
gu
lati
on
s.
No
Ag
ree
me
nt
for
the
Pro
vis
ion
of
Vid
eo
Pro
du
cti
on
an
d
Ph
oto
gra
ph
y
Th
e M
inis
try
is
to p
ers
ist
in its
re
qu
est
s fo
r ag
ree
me
nts
to
be
in p
lace
an
d d
uly
en
do
rse
d b
y t
he
co
ntr
acti
ng
part
ies
be
fore
th
e r
esp
ecti
ve
se
rvic
es
are
carr
ied
ou
t.
Sh
ort
co
min
gs
in R
eim
bu
rse
me
nts
eff
ecte
d t
o M
alt
a
En
terp
rise
Alt
ho
ug
h u
ltim
ate
ly b
oth
ME
IB a
nd
ME
ob
tain
th
eir
fin
an
ce
s fr
om
th
e C
on
solid
ate
d F
un
d, fo
r b
ett
er
acco
un
tab
ilit
y, it
is
to b
e e
nsu
red
th
at
exp
en
ses
are
bo
rne
fro
m t
he
ap
pro
pri
ate
V
ote
or
Ite
m.
Reco
mm
en
dati
on
has
been
no
ted
.
DO
ap
pro
vals
cle
arl
y in
dic
ate
th
e e
xp
en
ses
for
wh
ich
MF
IN
au
tho
rist
ion
is
bein
g s
ou
gh
t.
ME
IB is
to e
nsu
re c
om
plia
nce.
A F
inan
cia
l P
olic
y h
as
been
iss
ued
to
ad
dre
ss t
his
sh
ort
fall.
ME
IB is
to e
nsu
re c
om
plia
nce w
ith
th
e F
inan
cia
l P
olic
y.
Reco
mm
en
dati
on
has
been
no
ted
.
Reco
mm
en
dati
on
has
been
no
ted
.
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
May 2
017
Ministry for the Economy, Investment and Small Business Ministry for the Economy, Investment and Small Business – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Trav
el
Ove
rpay
ment
to T
rave
lling
Offi
cer
All
state
ments
of
exp
ense
s, t
og
eth
er
wit
h t
he s
up
po
rtin
g r
ece
ipts
, are
to
be t
ho
roug
hly
checke
d.
Calc
ula
tio
ns
are
als
o t
o b
e
reco
mp
ute
d t
o e
nsu
re t
hat
am
ounts
cla
imed
and
refu
nd
ed
are
acc
ura
te.
Furt
herm
ore
, the a
bove
-menti
oned
sit
uati
on is
to
be r
ecti
fied
and
th
e a
mo
unt
of
€1,1
90
reco
up
ed
by M
EIB
.
Purc
hase
s no
t co
nsi
dere
d a
s re
lati
ng
to
Offi
cia
l Busi
ness
cla
imed
as
Trav
el E
xp
end
iture
The M
inis
try is
to
ensu
re t
hat
only
just
ified
incid
enta
l exp
ense
s and
purc
hase
s in
curr
ed
on o
fficia
l busi
ness
are
exp
ense
d o
ut
of
conti
ng
encie
s.
Furt
herm
ore
, sta
tem
ents
of
exp
ense
s su
bm
itte
d b
y t
rave
lling
o
ffice
rs a
re t
o b
e d
uly
veri
fied
to
asc
ert
ain
that
exp
ense
s cla
imed
are
in li
ne w
ith t
he r
eq
uirem
ents
of
the P
SM
C.
Cla
imin
g r
eim
burs
em
ent
for
pre
sum
ab
ly p
ers
onal p
urc
hase
s is
als
o t
o b
e c
onsi
dere
d b
y M
EIB
.
Ad
vance
s fo
rward
ed
in C
ash
Fo
r se
curi
ty r
easo
ns,
the M
inis
try is
to
co
nsi
der
limit
ing
the
am
ount
of
cash
ad
vance
s and
ap
ply
the p
roce
dure
uti
lised
in t
he
case
of
oth
er
Min
iste
rial a
nd
Pri
vate
Secre
tari
at
trav
elli
ng
offi
cers
.
Natu
re o
f E
xp
ense
s no
t id
enti
fiab
le f
rom
Sup
po
rtin
g
Do
cum
enta
tio
n p
rese
nte
d b
y T
rave
lling
Offi
cers
Sta
tem
ents
of
exp
ense
s fo
llow
ing
offi
cia
l tra
vel a
re n
ot
to b
e
pro
cess
ed
by M
EIB
, unle
ss a
ll p
urc
hase
s cla
imed
as
refu
nd
ab
le
exp
end
iture
are
sup
po
rted
by a
deq
uate
do
cum
enta
tio
n.
In t
he
event
that
the r
ece
ipts
are
in a
lang
uag
e o
ther
than E
ng
lish, t
he
trav
elli
ng
offi
cer
is e
xp
ecte
d t
o s
tate
the n
atu
re o
f th
e p
urc
hase
s m
ad
e.
A T
ravel M
an
ual o
f P
roced
ure
s w
as
issu
ed
in
Jan
uary
20
17.
ME
IB is
to e
nsu
re c
om
plia
nce w
ith
th
e T
ravel M
an
ual o
f P
roced
ure
s.
Am
ou
nt
reco
up
ed
as
necess
ary
.
A T
ravel M
an
ual o
f P
roced
ure
s w
as
issu
ed
in
Jan
uary
20
17.
ME
IB is
to e
nsu
re c
om
plia
nce w
ith
th
e T
ravel M
an
ual o
f P
roced
ure
s.
Th
e a
mo
un
ts o
f €
28
5.8
6 a
nd
€3
18
have b
een
reco
up
ed
as
necess
ary
.
Mo
ney a
dvan
ces
are
bein
g
forw
ard
ed
via
ban
k t
ran
sacti
on
s.
A T
ravel M
an
ual o
f P
roced
ure
s h
as
been
dra
wn
up
in
ord
er
to a
dd
ress
th
ese
iss
ues.
O
fficers
in
ch
arg
e
of
Tra
vel h
ave b
een
in
stru
cte
d t
o
follo
w t
his
Man
ual.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Public Accounts | 61
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
D. Tr
avel
Err
ors
no
ted
in t
he T
rave
l Do
cum
enta
tio
n a
nd
oth
er
Sho
rtco
min
gs
The M
inis
try is
exp
ecte
d t
o b
e f
ully
co
mp
liant
wit
h a
ll th
e r
ele
vant
pro
vis
ions
of
the P
SM
C a
s re
gard
s vis
its
ab
road
.
A T
ravel M
an
ual o
f P
roced
ure
s w
as
issu
ed
in
Jan
uary
20
17.
ME
IB is
to e
nsu
re c
om
plia
nce w
ith
th
e T
ravel M
an
ual o
f P
roced
ure
s.
Imp
lem
en
ted
May 2
017
Inve
nto
ry
Dis
cre
pan
cie
s n
ote
d d
uri
ng
Ph
ysi
cal In
specti
on
s
Wh
ilst
ME
IB is
to c
on
tin
ue
in
its
exe
rcis
e o
f ke
ep
ing
th
e
Inve
nto
ry D
ata
base
up
-to
-date
, p
eri
od
ic p
hysi
cal veri
ficati
on
o
f re
co
rds
is a
lso
en
co
ura
ged
, to
en
sure
th
at
inven
tory
re
co
rds
tru
ly r
efl
ect
the d
esc
rip
tio
n, q
uan
tity
an
d lo
cati
on
o
f it
em
s.
An
y t
ran
sfe
r o
f ass
ets
, b
oth
pe
rman
en
t an
d
tem
po
rary
, is
als
o t
o b
e d
uly
reco
rded
.
In
ven
tory
exerc
ises
are
on
go
ing
. M
an
ag
em
en
t is
takin
g t
he
necess
ary
acti
on
s fo
llow
ing
id
en
tifi
ed
dis
cre
pan
cie
s.
Imp
lem
en
ted
Ministry for the Economy, Investment and Small Business Ministry for the Economy, Investment and Small Business – Expenditure
Public Accounts | 63
Ministry for the Economy, Investment and Small Business
Commerce Department – Trading Licences Revenue
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y
ISS
UE
Insu
fficie
nt
Veri
ficati
on
of
Ap
plic
ati
on
Deta
il R
eq
uir
em
en
ts
a)
NA
O r
eco
mm
en
ds
that
CD
lia
ises
wit
h o
ther
en
titi
es,
su
ch
as
the t
hen
ME
PA
, th
e V
AT
Dep
art
men
t an
d t
he
the
n E
mp
loy
me
nt
an
d T
rain
ing
Co
rpo
rati
on
, to
ve
rify
th
at
trad
ing
acti
vit
y c
om
me
nce
d a
s d
ecla
red
in
th
e
ap
plic
ati
on
fo
rm, w
hils
t all
info
rmati
on
was
co
rrectl
y s
ub
-m
itte
d.
b)
It is
als
o s
ug
gest
ed
th
at
in t
he c
ase
of
new
ap
plic
ati
on
s,
on
-sit
e s
po
t ch
ecks
are
carr
ied
ou
t b
y t
he D
ep
art
men
t to
o
bta
in f
urt
her
ass
ura
nce p
rio
r to
resp
ecti
ve t
rad
e lic
en
ce
issu
an
ce.
c)
Fin
ally
, N
AO
op
ines
that
the D
ep
art
men
t is
to
en
forc
e
pen
alt
ies,
as
stip
ula
ted
in
TL
A, to
avo
id s
itu
ati
on
s w
here
b
usi
ness
es
wit
ho
ut
a t
rad
ing
lic
en
ce c
om
men
ce o
pera
-ti
on
s w
ith
ou
t p
rop
er
au
tho
risa
tio
n.
A t
rad
ing
lic
en
ce
is
no
lo
ng
er
req
uir
ed
in
re
spe
ct
of
the
co
mm
erc
ial acti
vit
ies
in q
ue
stio
n. T
he
ch
arg
ing
of
pen
alt
ies
an
d e
nfo
rcem
en
t p
ow
ers
h
ave b
een
fo
rmally
d
ele
gate
d t
o t
he P
olic
e.
Public Accounts | 65
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Dis
cre
pan
cie
s b
etw
een
th
e D
ep
art
men
t’s
Rep
ort
ing
Syst
em
s
NA
O r
eco
mm
en
ds
that
reco
ncili
ati
on
s are
perf
orm
ed
on
a
reg
ula
r b
asi
s to
dete
ct
any m
ate
rial m
isst
ate
men
ts t
hat
may
have a
n im
pact
on
th
e c
losi
ng
reven
ue fi
gu
re, as
rep
ort
ed
b
y t
he t
wo
syst
em
s.
Th
is w
ou
ld e
nsu
re t
he r
elia
bili
ty o
f an
y
info
rmati
on
extr
acte
d f
rom
bo
th L
MS
an
d D
AS
fo
r co
ntr
ol o
r re
po
rtin
g p
urp
ose
s.
Reco
ncili
ati
on
s are
to
be p
erf
orm
ed
o
n a
reg
ula
r b
asi
s to
dete
ct
any
mate
rial m
isst
ate
men
ts t
hat
may
have a
n im
pact
on
th
e c
losi
ng
re
ven
ue fi
gu
re, as
rep
ort
ed
by L
MS
an
d D
AS
.
May 2
017
Ministry for the Economy, Investment and Small BusinessCommerce Department – Trading Licences Revenue
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
rela
tio
n t
o t
he C
olle
cti
on
of
Arr
ears
of
Reve
nu
e
Accu
mu
lati
on
of
Arr
ears
du
e t
o D
ela
yed
Acti
on
by t
he
Dep
art
men
t
It is
hig
hly
reco
mm
en
ded
th
at
the D
ep
art
men
t in
cre
ase
s it
s eff
ort
s to
co
ntr
ol arr
ears
of
reven
ue a
nd
red
uce s
uch
am
ou
nts
to
an
accep
tab
le level.
Tim
ely
an
d e
ffecti
ve a
cti
on
is
to b
e
taken
in
all
cir
cu
mst
an
ces
in o
rder
to s
afe
gu
ard
th
e in
tere
sts
of
the D
ep
art
men
t an
d c
olle
ct
wh
at
is d
ue t
o G
overn
men
t.
In c
ase
s w
here
Re
new
al
No
tice
s are
iss
ued
to
lic
en
sees
bu
t n
o p
aym
en
ts a
re e
ffecte
d w
ith
in t
he s
tip
ula
ted
tim
efr
am
e, C
D
mu
st t
ake
no
te o
f su
ch
defa
ult
ers
, an
d p
roceed
wit
h im
med
iate
acti
on
to
reco
up
su
ch
am
ou
nts
, th
us
en
han
cin
g t
he
co
lle
cti
on
p
roce
ss. B
y im
me
dia
tely
id
en
tify
ing
pay
me
nt
de
lays,
an
d
takin
g c
orr
ecti
ve
acti
on
in
a t
imely
man
ner, s
itu
ati
on
s o
f le
gal
pre
scri
pti
on
or
mis
info
rmati
on
will
be m
inim
ised
.
Fu
rth
erm
ore
, th
e D
ep
art
men
t o
ug
ht
to a
pp
ly t
he p
en
alt
ies
as
stip
ula
ted
in
Art
icle
18
of
TL
A, o
n t
ho
se d
efa
ult
ers
w
ho
re
pe
ate
dly
ig
no
re R
en
ew
al N
oti
ce
s an
d d
o n
ot
sett
le
the
am
ou
nts
du
e t
o t
he
De
part
me
nt
wit
hin
a r
easo
nab
le
tim
efr
am
e.
Accu
mu
lati
ng
Arr
ears
of
Reven
ue w
ith
no
Gu
ara
nte
e o
f R
eco
up
men
t
NA
O r
eco
mm
en
ds
that
this
sit
uati
on
is
to b
e r
eso
lved
as
soo
n a
s p
oss
ible
, so
th
at
arr
ears
of
reven
ue r
ep
ort
ed
by t
he
Dep
art
men
t re
flect
the r
eal p
osi
tio
n o
f o
uts
tan
din
g a
mo
un
ts
du
e t
o C
D.
CD
has
incre
ase
d its
eff
ort
s to
co
ntr
ol arr
ears
of
reven
ue. A
st
rate
gy w
as
form
ula
ted
in
ord
er
to
co
llect
wh
at
is d
ue t
o G
overn
men
t.
A d
ecis
ion
will
be t
aken
by e
nd
of
year
on
ho
w t
o p
roceed
in
resp
ect
of
tho
se c
ase
s w
here
paym
en
t is
n
ot
mad
e.
En
forc
em
en
t p
ow
ers
an
d t
he
ch
arg
ing
of
pen
alt
ies
have b
een
fo
rmally
dele
gate
d t
o t
he P
olic
e b
y
the C
ab
inet.
Th
e D
irecto
r Tra
de
Serv
ices
will
b
e w
riti
ng
to
lic
en
cees
in
form
ing
th
em
of
the s
itu
ati
on
an
d u
nle
ss
they o
bje
ct,
TLU
will
be a
nn
ulli
ng
th
e lic
en
ces
in q
uest
ion
. If
licen
cees
do
ob
ject,
TLU
will
seek
leg
al ad
vic
e o
n h
ow
to
pro
ceed
.
Acti
on
will
be t
aken
so
th
at
by e
nd
o
f year
arr
ears
of
reven
ue r
ep
ort
ed
b
y t
he D
ep
art
men
t w
ill r
efl
ect
the r
eal p
osi
tio
n o
f o
uts
tan
din
g
am
ou
nts
du
e t
o C
D.
Imp
lem
en
ted
Decem
ber
20
17
No
t ap
plic
ab
le
Au
gu
st 2
017
Decem
ber
20
17
Public Accounts | 67
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
Rem
itta
nce
s to
Pu
blic
Acc
ou
nt
no
t eff
ecte
d in
a T
imely
Man
ner
NA
O o
pin
es
that
the s
tren
gth
en
ing
of
the A
cco
un
ts S
ecti
on
w
ill en
ab
le t
he D
ep
art
men
t to
im
pro
ve t
he in
tern
al co
ntr
ol
setu
p, a
s w
ell
as
ass
ist
in r
ed
ucin
g in
here
nt
risk
s. In
lin
e w
ith
b
est
pra
cti
ce, c
ash
an
d c
heq
ues
are
to
be d
ep
osi
ted
on
a
reg
ula
r b
asi
s, t
o e
nsu
re t
hat
the h
an
dlin
g o
f p
ub
lic f
un
ds
is
do
ne w
ith
utm
ost
care
an
d d
ilig
en
ce.
Th
e A
cco
un
ts s
ecti
on
was
cen
tralis
ed
at
the M
inis
try a
nd
is
no
lo
ng
er
bein
g a
dm
inis
tere
d b
y C
D.
Cash
an
d c
heq
ues
are
bein
g
dep
osi
ted
on
a r
eg
ula
r b
asi
s.
No
t A
pp
licab
le
Imp
lem
en
ted
Ministry for the Economy, Investment and Small BusinessCommerce Department – Trading Licences Revenue
Public Accounts | 69
Ministry for Home Affairs and National Security
Armed Forces of Malta – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
Reim
bu
rsem
en
ts o
f M
ed
ical R
ece
ipts
Reim
bu
rsem
en
ts o
f m
ed
ical exp
en
ses
are
to
be a
deq
uate
ly
veri
fied
an
d c
overe
d b
y a
n o
fficia
l p
olic
y a
pp
roved
by t
he
resp
ecti
ve M
inis
try.
AF
M G
en
era
l O
rder
date
d 4
th M
ay
20
16 w
as
issu
ed
to
th
is e
ffect.
Cla
ims
are
bein
g v
eri
fied
by A
FM
P
rin
cip
al M
ed
ical o
fficer.
It w
ill b
e e
nsu
red
th
at
reim
bu
rsem
en
ts a
re o
nly
eff
ecte
d
in r
esp
ect
of
elig
ible
ite
ms
inclu
ded
in
receip
ts.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Public Accounts | 71Ministry for Home Affairs and National SecurityArmed Forces of Malta – Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L IS
SU
ES
Lack o
f V
eri
ficati
on
s
All
invo
ices
are
to
be invari
ab
ly v
eri
fied
an
d c
ert
ified
as
co
rrect
by t
he o
fficers
in
ch
arg
e, in
ord
er
to c
on
firm
th
eir
accu
racy
be
fore
pro
ce
ssin
g f
or
paym
en
t.
Fu
rth
erm
ore
, in
ord
er
to e
nsu
re t
hat
am
ou
nts
cla
ime
d a
re
co
rrect,
each
paym
en
t is
to
be a
deq
uate
ly s
ub
stan
tiate
d w
ith
so
urc
e d
ocu
men
tati
on
, w
hic
h is
to b
e p
rop
erl
y fi
led
fo
r fu
ture
re
fere
nce.
Ad
eq
uate
veri
ficati
on
is
bein
g
co
nfi
rmed
. R
eco
mm
en
dati
on
has
been
no
ted
.
Imp
lem
en
ted
Wate
r an
d E
lectr
icit
y B
ills
ch
arg
ed
by G
ozo
Ch
an
nel C
o L
td
A b
ilate
ral ag
reem
en
t is
to
be in
pla
ce t
o r
eg
ula
te t
he
pro
vis
ion
of
the r
esp
ecti
ve s
erv
ice. F
urt
herm
ore
, th
e a
mo
un
ts
ch
arg
ed
by t
he s
erv
ice p
rovid
er
are
to
be c
ross
-ch
ecked
wit
h
the o
rig
inal b
ills
issu
ed
by t
he latt
er.
On
th
e 1
5th J
un
e 2
012
, an
ag
reem
en
t w
as
mad
e w
ith
th
e
Lan
ds
Dep
art
men
t w
here
by it
was
men
tio
ned
th
at
AF
M is
to b
ear
wate
r an
d e
lectr
icit
y c
ost
s.
Bill
s fr
om
Go
zo
Ch
an
nel are
bein
g
cro
ss c
hecked
wit
h t
he S
ub
Mete
r re
ad
ing
s at
Mġ
arr
Harb
ou
r.
Imp
lem
en
ted
Imp
lem
en
ted
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Mis
lead
ing
In
form
ati
on
resu
ltin
g in
Exc
ess
ive M
ob
ile P
ho
ne B
ill
Offi
cers
in
ch
arg
e o
f ad
min
istr
ati
ve m
att
ers
, wh
o a
re
co
mm
un
icati
ng
in
form
ati
on
to
tra
velli
ng
offi
cia
ls, a
re t
o
be d
uly
aw
are
of
the a
pp
licab
le r
oam
ing
rate
s fo
r d
iffe
ren
t co
un
trie
s, t
o e
nsu
re c
ost
effi
cie
ncy.
A
FM
are
payin
g c
om
mu
nic
ati
on
allo
wan
ces
to o
fficers
in
scale
4 o
r ab
ove a
s p
er
PS
MC
pro
vis
ion
s.
Imp
lem
en
ted
Co
mm
itm
en
t o
f F
un
ds
sub
seq
uen
t to
rece
ipt
of
Invo
ice
Eff
ort
s are
to
be m
ad
e b
y A
FM
in
ord
er
to, w
hen
ever
po
ssib
le,
issu
e L
As
or
LP
Os
wh
en
th
e a
ctu
al co
mm
itm
en
t to
pu
rch
ase
is
mad
e, e
nsu
rin
g t
hat
exp
en
dit
ure
is
du
ly a
uth
ori
sed
an
d
ad
eq
uate
fu
nd
s are
availa
ble
.
AF
M w
ill b
e e
nsu
rin
g t
hat
LP
Os/
LA
s are
rais
ed
befo
re t
he a
ctu
al
invo
ices.
May 2
017
Sh
ort
com
ing
s in
th
e F
leet
Man
ag
em
en
t S
yst
em
AF
M is
to a
scert
ain
co
mp
lete
ness
an
d a
ccu
racy in
th
e
reco
rdin
g o
f d
ata
in
th
e s
yst
em
.
Desc
rip
tio
ns
in t
he r
eco
rdin
g o
f d
ata
in
th
e s
yst
em
co
rresp
on
d t
o
the ‘M
ake’,
‘Mo
del’
an
d ‘B
od
yty
pe’.
An
y b
lan
k d
ata
en
trie
s are
bein
g
fille
d.
Imp
lem
en
ted
May 2
017
Public Accounts | 73
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Insu
fficie
nt
Mo
nit
ori
ng
ove
r F
uel C
on
sum
pti
on
Th
e r
ela
tive p
rovis
ion
s o
f P
SM
C c
overi
ng
lo
gb
oo
ks
are
to
be
co
mp
lied
wit
h, in
ord
er
to e
nh
an
ce c
on
tro
l o
ver
veh
icle
usa
ge
an
d f
uel co
nsu
mp
tio
n.
Mo
tor
Tra
nsp
ort
Offi
cers
are
an
d
will
be e
nsu
rin
g t
he im
ple
men
tati
on
o
f th
e r
esp
ecti
ve A
FM
Sta
nd
ing
O
rder
in lin
e in
its
en
tire
ty w
ith
th
e
ap
plic
ab
le M
an
ual o
n T
ran
spo
rt
an
d T
ravel P
olic
ies
an
d P
roced
ure
s.
Th
is in
clu
des
that
the lo
gb
oo
k is
en
do
rsed
by t
he o
fficer
makin
g t
he
jou
rney.
AF
M is
en
suri
ng
ad
here
nce w
ith
all
ap
plic
ab
le p
olic
ies
an
d p
roced
ure
s.
Mo
tor
Tra
nsp
ort
Offi
cers
have b
een
verb
ally
in
form
ed
of
sho
rtco
min
gs
an
d w
ere
ord
ere
d t
o t
igh
ten
co
ntr
ols
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Home Affairs and National SecurityArmed Forces of Malta – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
S
Pro
cu
rem
en
t w
ith
ou
t ap
pro
pri
ate
ap
pro
val
AF
M is
to o
bta
in t
he m
ost
ad
van
tag
eo
us
pri
ces
wit
hin
th
e
mark
et.
P
rocu
rem
en
t b
y d
irect
ord
er
is o
nly
to
be m
ad
e a
s a
last
reso
rt a
fter
the n
ecess
ary
ap
pro
vals
are
acq
uir
ed
.
Befo
re e
ffecti
ng
paym
en
ts, e
nd
ors
ing
offi
cers
are
invari
ab
ly
exp
ecte
d t
o v
eri
fy t
hat
ap
pro
pri
ate
au
tho
risa
tio
n t
o p
urc
hase
w
as
ob
tain
ed
. In
ad
dit
ion
, o
fficers
en
tru
sted
wit
h t
he
au
tho
risa
tio
n o
f p
aym
en
ts a
re t
o b
e h
eld
acco
un
tab
le in
case
th
ey f
ail
to c
arr
y o
ut
their
du
ties
pro
perl
y.
Fu
rth
erm
ore
, w
hilst
ackn
ow
led
gin
g t
hat
imm
ed
iate
in
stru
cti
on
s w
ere
iss
ue
d t
o im
ple
me
nt
the
ap
plicab
le
pro
cu
rem
en
t p
roced
ure
s, a
nd
th
at
dem
an
ds
for
fuel,
oils
an
d lu
bri
can
ts a
re n
ow
to
be e
nd
ors
ed
by t
he B
rig
ad
ier
(Co
mm
an
der)
, it
is
to b
e e
nsu
red
th
at
such
pro
ced
ure
s are
d
uly
fo
llow
ed
.
Co
mm
un
icati
on
reg
ard
ing
New
P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns
– L
N 3
52
/20
16 d
ate
d J
an
uary
20
17
was
issu
ed
in
th
e lig
ht
of
the n
ew
P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns.
Tra
inin
g is
bein
g h
eld
to
all
Qu
art
er
Mast
ers
an
d s
ub
ord
inate
st
aff
reg
ard
ing
th
e n
ew
Pu
blic
P
rocu
rem
en
t R
eg
ula
tio
ns.
AF
M is
en
suri
ng
th
at
the P
ub
lic
Pro
cu
rem
en
t R
eg
ula
tio
ns
are
ad
here
d t
o.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 75
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Bu
nke
rin
g S
erv
ices
exte
nd
ed
perp
etu
ally
In o
rder
to g
uara
nte
e t
hat
the b
est
rate
s an
d c
on
dit
ion
s are
ob
tain
ed
wit
hin
a f
ram
ew
ork
of
a t
ran
spare
nt
an
d f
air
se
lecti
on
pro
ce
ss, a f
resh
call f
or
ten
de
rs o
r q
uo
tati
on
s is
en
co
ura
ge
d f
or
futu
re s
imilar
inst
an
ce
s. F
urt
herm
ore
, M
an
ag
em
en
t m
ust
str
ive t
o a
scert
ain
th
at
pro
cu
rem
en
t is
in
vari
ab
ly b
acked
up
by a
deq
uate
an
d t
imely
ap
pro
vals
.
Wit
h e
ffect
fro
m M
arc
h 2
015
, u
po
n c
om
ple
tio
n o
f an
EU
pro
ject
an
d t
he c
om
mis
sio
nin
g o
f a f
uel
farm
at
Mari
tim
e S
qu
ad
ron
, n
o
bu
nkeri
ng
serv
ices
are
fu
rth
er
req
uir
ed
excep
t fo
r tw
o v
ess
els
w
hic
h, fo
r accep
ted
sp
ecifi
c
reaso
ns,
sti
ll re
qu
ire b
un
keri
ng
se
rvic
es.
Ten
ders
are
in
th
e p
rocess
of
bein
g
issu
ed
.
Imp
lem
en
ted
Imp
lem
en
ted
Oth
er
Co
mp
eti
tive
Su
pp
liers
no
t co
nsi
dere
d
Fu
el p
rocu
rem
en
t is
to
be m
ad
e in
acco
rdan
ce w
ith
PP
R,
wh
ich
als
o in
clu
des
the o
pti
on
of
ad
op
tin
g a
fra
mew
ork
ag
ree
me
nt,
wit
h t
he
po
ssib
le ‘call o
ffs’
on
a r
eg
ula
r b
asi
s acco
rdin
g t
o A
FM
’s r
eq
uir
em
en
ts. I
f n
eed
be, fu
rth
er
gu
idan
ce m
ay b
e s
ou
gh
t fr
om
th
e D
ep
art
men
t o
f C
on
tracts
in
th
is r
eg
ard
.
Te
nd
ers
are
in
th
e p
rocess
of
bein
g
issu
ed
.Im
ple
men
ted
Ministry for Home Affairs and National SecurityArmed Forces of Malta – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
th
e P
rocu
rem
en
t o
f P
etr
ol an
d D
iese
l
Calls
fo
r q
uo
tati
on
s o
r te
nd
ers
, fo
r p
urc
hase
s ab
ove t
he
€6
,00
0 (
VA
T e
xcl.)
th
resh
old
, are
to
be d
uly
pu
blis
hed
in
th
e
Go
vern
men
t G
aze
tte, i
n o
rder
to g
ive t
he o
pp
ort
un
ity t
o a
ll p
ote
nti
al su
pp
liers
to
su
bm
it t
heir
qu
ote
.
Fu
rth
erm
ore
, p
urc
hase
s o
f fu
el are
to
be invari
ab
ly b
acked
u
p b
y v
alid
co
ntr
acts
. T
imely
pla
nn
ing
to
in
itia
te t
he
pro
cu
rem
en
t p
rocess
is
als
o o
f u
tmo
st im
po
rtan
ce, so
as
to
en
sure
th
at
new
calls
for
qu
ota
tio
ns
or
ten
ders
, as
ap
plic
ab
le,
are
pu
blis
hed
an
d a
dju
dic
ate
d b
efo
re t
he a
gre
em
en
t in
fo
rce
exp
ires.
Ten
ders
are
in
th
e p
rocess
of
bein
g
issu
ed
.Im
ple
men
ted
Dir
ect
Ord
ers
Man
ag
em
en
t is
to
re
frain
fro
m e
nte
rin
g in
to c
om
mit
me
nts
, u
nle
ss a
ll t
he
ne
ce
ssary
ap
pro
vals
have
be
en
du
ly o
bta
ined
.
Mo
reo
ver, r
eq
uest
s fo
r d
irect
ord
er
au
tho
risa
tio
n a
re t
o b
e
reso
rted
to
on
ly in
excep
tio
nal cir
cu
mst
an
ces
an
d s
up
po
rted
b
y p
rop
er
just
ificati
on
.
Ten
ders
are
in
th
e p
rocess
of
bein
g
issu
ed
.Im
ple
men
ted
Lis
t o
f A
ward
ed
Ten
ders
an
d D
irect
Ord
ers
pu
blis
hed
late
Offi
ce
rs in
ch
arg
e a
re t
o b
e f
ully a
ware
of
the
re
levan
t re
gu
lati
on
s, a
s th
e n
ece
ssary
pu
blicati
on
s are
to
be
mad
e
in t
he G
overn
men
t G
azett
e in
a t
imely
man
ner, e
very
six
m
on
ths.
W
hils
t ackn
ow
led
gin
g t
hat
the lis
ts w
ith
th
e n
am
es
of
the c
on
tracto
rs a
nd
th
e d
eta
ils o
f th
e r
ela
ted
co
ntr
acts
w
ere
even
tually
pu
blis
hed
, b
est
pra
cti
ce s
ug
gest
s th
at
the
resp
ecti
ve a
mo
un
ts a
re a
lso
in
dic
ate
d.
Ten
ders
/Dir
ect
Ord
ers
fo
r th
e fi
rst
six m
on
ths
of
20
16 w
ere
pu
blis
hed
in
th
e G
overn
men
t G
azett
e.
Ten
ders
/Dir
ect
Ord
ers
fo
r th
e
seco
nd
half
of
20
16 w
ere
fo
rward
ed
to
th
e M
inis
teri
al P
rocu
rem
en
t U
nit
(M
HA
S)
for
pu
blic
ati
on
.
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 77
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Inad
eq
uate
Deta
ils o
n P
aym
en
t V
ou
ch
ers
Co
mp
lete
deta
ils, in
clu
din
g q
uan
titi
es
of
item
s p
rocu
red
an
d
peri
od
, w
here
ap
plic
ab
le, are
to
be in
vari
ab
ly r
eco
rded
on
PV
s in
ord
er
to e
nab
le p
rop
er
veri
ficati
on
an
d a
lso
to
be in
lin
e
wit
h s
tan
din
g r
eg
ula
tio
ns.
R
eco
mm
en
dati
on
has
been
no
ted
.
No
Desi
gn
ate
d O
ffice
rs in
ch
arg
e o
f V
AT
Iss
ues
In lin
e w
ith
th
e a
pp
licab
le c
ircu
lars
, sp
ecifi
c o
fficers
are
to
b
e o
fficia
lly d
esi
gn
ate
d t
o e
nsu
re t
hat
the d
irecti
ves
on
VA
T
matt
ers
are
du
ly f
ollo
wed
.
A M
ajo
r h
as
been
desi
gn
ate
d a
s O
fficer
in C
harg
e o
f V
AT
iss
ues.
In h
is a
bse
nce, tw
o o
ther
offi
cers
carr
y o
ut
the r
esp
ecti
ve d
uti
es.
VA
T R
etu
rns
du
e a
t th
e e
nd
of
Sep
tem
ber
an
d D
ecem
ber
were
su
bm
itte
d.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Tax Invo
ices
no
t av
aila
ble
Offi
cers
in
ch
arg
e a
t A
FM
are
to
asc
ert
ain
th
at
they a
re
furn
ish
ed
wit
h p
rop
er
tax invo
ices
meeti
ng
th
e c
rite
ria s
et
ou
t in
th
e V
AT
Act.
In
valid
tax in
vo
ice
s p
rovid
ed
by
th
e s
up
plie
r an
d/o
r se
rvic
e p
rovid
er
are
no
t to
be
accep
ted
. In
case
s w
here
selle
rs f
ail
to a
dh
ere
to
VA
T r
eg
ula
tio
ns,
Man
ag
em
en
t is
to
co
nsi
der
dis
co
nti
nu
ing
pu
rch
asi
ng
fro
m s
uch
defa
ult
ers
u
nti
l th
e s
itu
ati
on
is
recti
fied
.
Fu
rth
er
acti
on
is
bein
g t
aken
to
en
sure
th
at
AF
M is
furn
ish
ed
w
ith
th
e p
rop
er
tax invo
ices,
th
us
meeti
ng
th
e c
rite
ria s
et
ou
t in
th
e
VA
T A
ct.
T
he n
ecess
ary
acti
on
is
bein
g t
aken
vis
-à-v
is d
efa
ult
ers
.
Imp
lem
en
ted
Ministry for Home Affairs and National SecurityArmed Forces of Malta – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lis
t o
f D
efa
ult
ers
no
t co
mp
iled
Qu
art
erl
y r
etu
rns
wit
h d
eta
ils o
f d
efa
ult
ers
are
to
be s
ub
mit
ted
to
th
e A
ud
it a
nd
Ass
ura
nce S
ecti
on
of
the V
AT
Dep
art
men
t o
n
a q
uart
erl
y b
asi
s, a
s re
qu
ired
by t
he p
ert
inen
t cir
cu
lars
.
Late
st d
efa
ult
ers
retu
rn w
as
sen
t to
VA
T D
ep
art
men
t o
n t
he 1
7th
Feb
ruary
20
17 c
overi
ng
th
e p
eri
od
Ju
ly t
o S
ep
tem
ber
20
16.
Imp
lem
en
ted
Inve
nto
ry R
etu
rns
no
t su
bm
itte
d t
o t
he A
ud
ito
r G
en
era
l
Sta
tuto
ry in
form
ati
on
is t
o b
e f
orw
ard
ed
to
NA
O, i
n o
rder
to
en
sure
co
mp
lian
ce w
ith
th
e e
stab
lish
ed
pro
vis
ion
s an
d e
nab
le
co
ntr
ol o
ver
inven
tory
item
s.
Inven
tory
retu
rn s
ub
mit
ted
on
9th
Jan
uary
20
17 t
o T
reasu
ry, an
d 1
5th
Feb
ruary
20
17 t
o N
AO
.
Imp
lem
en
ted
Sh
ort
com
ing
s in
th
e Inve
nto
ry D
ata
base
Th
e inven
tory
data
base
is
to b
e u
pd
ate
d w
ith
ou
t u
nd
ue d
ela
y,
in o
rder
to r
efl
ect
pre
cis
e a
nd
relia
ble
data
as
req
uir
ed
by M
F
Cir
cu
lar
No
. 14
/99
.
Tra
inin
g w
ill b
e p
rovid
ed
to
exis
tin
g
offi
cers
on
th
e 1
2th A
pri
l 20
17.
Fo
llow
ing
tra
inin
g, a C
ircu
lar
will
be
issu
ed
in
th
is r
eg
ard
.
Min
or
inaccu
racie
s are
bein
g
ad
dre
ssed
.
Th
e Inven
tory
Data
base
is
bein
g
up
date
d a
s n
ecess
ary
.
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 79
Ministry for Home Affairs and National Security
Correctional Services – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
Lack o
f P
rog
ress
in
th
e In
tern
al C
on
tro
l S
yst
em
Man
ag
em
en
t is
en
co
ura
ged
to
im
ple
men
t N
AO
’s
reco
mm
en
dati
on
s su
gg
est
ed
un
der
the r
esp
ecti
ve
ob
serv
ati
on
s fo
r a s
ou
nd
au
dit
tra
il, t
ran
spare
nt
pro
ced
ure
s an
d a
mark
ed
im
pro
vem
en
t in
in
tern
al co
ntr
ols
.
Tw
o K
ey M
an
ag
em
en
t p
ers
on
nel
were
recru
ited
du
rin
g 2
016
.
Vacan
t p
ost
s are
bein
g fi
lled
in
lin
e
wit
h p
ub
lic s
erv
ice r
ecru
itm
en
t p
roced
ure
s to
en
sure
ad
eq
uate
lin
e o
f co
mm
an
d r
esu
ltin
g in
best
co
ntr
ol p
racti
ces
part
icu
lari
ly in
th
e
line o
f p
rocu
rem
en
t p
roced
ure
s.
Verb
al in
stru
cti
on
s h
ave b
een
is
sued
to
all
staff
co
ncern
ed
.
SO
Ps
are
to
be d
raw
n u
p f
or
all
pro
cess
es.
As
reg
ard
s to
pro
cu
rem
en
t, C
CF
is
in t
he p
rocess
of
issu
ing
ten
ders
, th
us
co
ntr
ibu
tin
g t
ow
ard
s en
suri
ng
th
at
the p
ub
lic p
rocu
rem
en
t re
gu
lati
on
s are
ad
here
d t
o.
Tra
inin
g o
n E
PP
S w
as
pro
vid
ed
to
C
CF
offi
cia
ls.
Imp
lem
en
ted
Imp
lem
en
ted
Octo
ber
20
17
Octo
ber
20
17
Imp
lem
en
ted
Public Accounts | 81Ministry for Home Affairs and National SecurityCorrectional Services – Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pro
vis
ion
of
Med
ical S
erv
ices
No
n-a
dh
ere
nce t
o S
tan
din
g P
rocu
rem
en
t R
eg
ula
tio
ns
In o
rde
r to
en
sure
eff
ecti
ve
man
ag
em
en
t, t
ime
ly a
cti
on
is
to b
e t
ake
n t
o o
pti
mis
e v
alu
e f
or
mo
ney,
wh
ilst
en
suri
ng
a
fair
an
d t
ran
spare
nt
sele
cti
on
pro
cess
, in
acco
rdan
ce w
ith
st
an
din
g p
rocu
rem
en
t re
gu
lati
on
s. A
dd
itio
nally,
fo
rmal
ag
reem
en
ts a
re t
o b
e invari
ab
ly in
pla
ce t
o s
ecu
re t
he
pro
vis
ion
of
the s
erv
ice a
nd
min
imis
e m
isu
nd
ers
tan
din
gs,
h
en
ce a
vo
idin
g p
ote
nti
al fu
ture
co
nfl
icts
.
Ch
arg
e f
or
Serv
ices
ren
dere
d n
ot
co
rro
bo
rate
d
Th
e t
erm
s an
d c
on
dit
ion
s re
gu
lati
ng
serv
ices
pro
cu
red
are
to
be f
orm
ally
in
pla
ce. E
ffo
rts
are
to
be m
ad
e t
o in
tro
du
ce
syst
em
s w
hic
h w
ill e
nab
le a
deq
uate
veri
ficati
on
of
ch
arg
es
imp
ose
d. N
o p
aym
en
ts a
re t
o b
e e
ffecte
d u
nle
ss invo
ices
are
pro
perl
y v
eri
fied
to
en
sure
th
eir
co
rrectn
ess
an
d c
ert
ified
acco
rdin
gly
.
Th
e s
erv
ices
un
der
this
co
ntr
act
have b
een
term
inate
d. N
o f
urt
her
paym
en
ts a
re d
ue t
o t
he c
om
pan
y
pro
vid
ing
med
ical se
rvic
es.
CC
F is
wo
rkin
g o
n a
nu
mb
er
of
ten
ders
th
at
will
be iss
ued
du
rin
g
20
17, th
us
en
suri
ng
th
at
the p
ub
lic
pro
cu
rem
en
t re
gu
lati
on
s are
ad
here
d t
o.
Th
e t
erm
s an
d c
on
dit
ion
s re
gu
lati
ng
th
e m
ed
ical se
rvic
es
cu
rren
tly b
ein
g p
rovid
ed
are
fo
rmalis
ed
in
a c
on
tract.
CC
F
state
d t
hat
the d
octo
rs p
rovid
ing
th
e s
erv
ice t
o C
CF
pu
nch
on
th
eir
w
ay in
an
d w
ay o
ut.
Th
is is
pri
nte
d
by t
he o
fficer
co
ncern
ed
an
d d
uly
ch
ecked
.
Mo
reo
ver, c
hecks
are
bein
g c
arr
ied
o
ut
an
d d
ocu
men
ted
.
Invo
ices
are
bein
g s
ign
ed
pri
or
issu
an
ces
of
paym
en
ts b
y t
he
Sen
ior
Man
ag
er
or
the D
irecto
r.
No
t ap
plic
ab
le
Octo
ber
20
17
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L IS
SU
ES
Ap
po
intm
en
t o
f M
ed
ical D
octo
r
Inad
eq
uate
Pla
nn
ing
lead
ing
to
Pro
cu
rem
en
t b
y D
irect
Ord
er
Co
ntr
acts
are
to
be m
on
ito
red
, to
avo
id s
itu
ati
on
s o
f cri
sis
man
ag
em
en
t an
d t
he n
eed
to
reso
rt t
o d
irect
ord
ers
, wh
ich
m
ay n
ot
be t
he o
pti
mal co
st e
fficie
nt
meth
od
of
pro
cu
rem
en
t.
Un
sig
ned
Co
ntr
act
for
Serv
ice
All
pro
cu
rem
en
t in
vo
lvin
g t
he p
rovis
ion
of
serv
ices
by t
hir
d
part
ies
is t
o b
e c
overe
d b
y v
alid
ag
reem
en
ts w
ith
th
e s
erv
ice
pro
vid
ers
. T
hu
s, in
sim
ilar
futu
re in
stan
ces,
acti
on
is
to b
e
taken
to
en
sure
th
at
the n
ecess
ary
ag
reem
en
ts a
re f
orm
alis
ed
in
du
e t
ime t
o a
vo
id n
eg
ati
ve r
ep
erc
uss
ion
s th
at
co
uld
je
op
ard
ise t
he s
erv
ice.
CC
F is
cu
rren
tly b
ein
g s
erv
iced
by
med
ical d
octo
rs t
hro
ug
h a
dir
ect
ord
er.
Ho
wever, a
ten
der
will
be
issu
ed
fo
r th
e p
rovis
ion
of
med
ical
serv
ices.
Th
e s
erv
ices
bein
g r
en
dere
d b
y t
he
med
ical d
octo
rs a
re c
overe
d b
y a
co
ntr
act.
Octo
ber
20
17
Imp
lem
en
ted
Public Accounts | 83
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L IS
SU
ES
Ap
po
intm
en
t o
f M
ed
ical D
octo
r
Inad
eq
uate
Pla
nn
ing
lead
ing
to
Pro
cu
rem
en
t b
y D
irect
Ord
er
Co
ntr
acts
are
to
be m
on
ito
red
, to
avo
id s
itu
ati
on
s o
f cri
sis
man
ag
em
en
t an
d t
he n
eed
to
reso
rt t
o d
irect
ord
ers
, wh
ich
m
ay n
ot
be t
he o
pti
mal co
st e
fficie
nt
meth
od
of
pro
cu
rem
en
t.
Un
sig
ned
Co
ntr
act
for
Serv
ice
All
pro
cu
rem
en
t in
vo
lvin
g t
he p
rovis
ion
of
serv
ices
by t
hir
d
part
ies
is t
o b
e c
overe
d b
y v
alid
ag
reem
en
ts w
ith
th
e s
erv
ice
pro
vid
ers
. T
hu
s, in
sim
ilar
futu
re in
stan
ces,
acti
on
is
to b
e
taken
to
en
sure
th
at
the n
ecess
ary
ag
reem
en
ts a
re f
orm
alis
ed
in
du
e t
ime t
o a
vo
id n
eg
ati
ve r
ep
erc
uss
ion
s th
at
co
uld
je
op
ard
ise t
he s
erv
ice.
CC
F is
cu
rren
tly b
ein
g s
erv
iced
by
med
ical d
octo
rs t
hro
ug
h a
dir
ect
ord
er.
Ho
wever, a
ten
der
will
be
issu
ed
fo
r th
e p
rovis
ion
of
med
ical
serv
ices.
Th
e s
erv
ices
bein
g r
en
dere
d b
y t
he
med
ical d
octo
rs a
re c
overe
d b
y a
co
ntr
act.
Octo
ber
20
17
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pay
men
ts t
o S
po
rts
Co
ord
inato
r
Ju
stifi
cati
on
fo
r D
irect
Ord
er
Ap
pro
val n
ot
sub
stan
tiate
d
Man
ag
em
en
t is
to
en
sure
th
at
all
do
cu
men
tati
on
su
pp
ort
ing
p
rocu
rem
en
t o
f b
oth
go
od
s as
well
as
serv
ices
is a
deq
uate
ly
file
d t
o s
ub
stan
tiate
decis
ion
s ta
ken
, th
us
en
suri
ng
a c
om
ple
te
au
dit
tra
il.
Fin
an
ce A
uth
ori
ty t
o r
en
ew
Co
ntr
act
no
t m
ad
e a
vaila
ble
Rele
van
t ap
pro
vals
are
to
be invari
ab
ly o
bta
ined
as
req
uir
ed
by
stan
din
g r
eg
ula
tio
ns
befo
re e
nte
rin
g in
to a
co
ntr
act
for
serv
ice.
A r
en
ew
ed
co
ntr
act
for
the S
po
rts
Co
ord
inato
r d
ate
d 1
3th O
cto
ber
20
15 is
in p
lace. It
has
been
du
ly
sig
ned
fo
r a p
eri
od
of
two
years
.
DO
ap
pro
val fo
r th
e S
po
rts
Co
ord
inato
r co
ntr
act
has
been
so
ug
ht
an
d g
ran
ted
.
Imp
lem
en
ted
Imp
lem
en
ted
Sh
ort
com
ing
s in
Pro
cu
rem
en
t an
d R
ela
tive
Do
cu
men
tati
on
of
Clo
sed
Cir
cu
it T
ele
vis
ion
Main
ten
an
ce
CC
F is
to e
nsu
re t
hat
pro
cu
rem
en
t b
y d
irect
ord
er
is u
sed
o
nly
as
a last
reso
rt. S
tric
t ad
here
nce t
o t
he t
erm
s an
d
co
nd
itio
ns
un
der
wh
ich
dir
ect
ord
er
ap
pro
vals
are
gra
nte
d
is r
eco
mm
en
ded
, in
lin
e w
ith
MF
EI C
ircu
lar
No
. 3/1
2 -
‘Pu
blic
P
rocu
rem
en
t b
y D
irect
Ord
er’
. M
an
ag
em
en
t is
als
o t
o b
e
rem
ind
ed
th
at
Art
icle
25
of
the F
iscal R
esp
on
sib
ility
Act
pro
vid
es
for
dis
cip
linary
acti
on
ag
ain
st t
he r
esp
on
sib
le o
fficers
, w
hen
pro
cu
rem
en
t is
no
t ap
pro
pri
ate
ly a
uth
ori
sed
.
As
alr
ead
y r
eco
mm
en
ded
, th
e n
ecess
ary
main
ten
an
ce
ag
reem
en
ts a
re a
lso
to
be in
pla
ce in
ord
er
to a
vo
id u
nd
ue
dis
pu
tes.
CC
F w
ill b
e iss
uin
g a
ten
der
for
the
pro
vis
ion
an
d in
stalla
tio
n o
f a n
ew
C
CT
V s
yst
em
.
Th
e t
en
der
for
the n
ew
CC
TV
sy
stem
will
in
clu
de t
he r
ela
tive
serv
ice a
nd
main
ten
an
ce
ag
reem
en
t, in
lin
e w
ith
Pu
blic
P
rocu
rem
en
t R
eg
ula
tio
ns.
In
co
nsi
dera
tio
n o
f th
e
secu
rity
iss
ues
invo
lved
, C
CF
M
an
ag
em
en
t is
takin
g n
ote
of
the
reco
mm
en
dati
on
s.
Ju
ne 2
018
Ministry for Home Affairs and National SecurityCorrectional Services – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Ab
sen
ce o
f a F
ile R
eg
istr
y S
yst
em
NA
O r
eit
era
tes
that
pro
mp
t acti
on
is
necess
ary
to
im
ple
men
t an
ad
eq
uate
an
d r
elia
ble
file
reg
istr
y s
yst
em
. Th
is w
ill im
pro
ve
effi
cie
ncy,
in
bo
th t
he a
dm
inis
trati
on
an
d m
an
ag
em
en
t fu
ncti
on
s, a
s it
facili
tate
s tr
ackin
g t
he lo
cati
on
of
file
s an
d
access
ibili
ty t
o r
eco
rds,
as
necess
ary
.
Sett
ing
up
th
is s
yst
em
will
als
o b
e o
f cru
cia
l im
po
rtan
ce f
or
mo
nit
ori
ng
th
e d
ura
tio
n, t
erm
s an
d c
on
dit
ion
s o
f ag
reem
en
ts
dra
wn
up
wit
h s
up
plie
rs a
nd
serv
ice p
rovid
ers
, th
us
ad
dre
ssin
g
a n
um
ber
of
sho
rtco
min
gs
wh
ich
are
bein
g b
rou
gh
t to
th
e
att
en
tio
n o
f M
an
ag
em
en
t th
rou
gh
th
is R
ep
ort
. In
th
is r
esp
ect,
fi
les
can
be m
ark
ed
to
be b
rou
gh
t u
p f
or
the n
ecess
ary
acti
on
o
n s
pecifi
c d
ate
s.
CC
F M
an
ag
em
en
t h
as
init
iate
d
the fi
ling
syst
em
by o
pen
ing
file
s b
y s
ub
ject
matt
er, e
nsu
rin
g t
hat
all
do
cu
men
ts a
re fi
led
an
d r
ed
as
necess
ary
. In
th
e m
ean
tim
e, a lis
t o
f fi
les
start
ed
bein
g c
om
pile
d.
CC
F h
as
inst
alle
d D
OC
Reg
, an
ele
ctr
on
ic R
eg
istr
y S
yst
em
fo
r th
e
bett
er
man
ag
em
en
t o
f fi
les.
Decem
ber
20
17
Imp
lem
en
ted
Sto
ck M
an
ag
em
en
t
In o
rder
to s
tren
gth
en
th
e s
tock c
on
tro
l fu
ncti
on
, besi
des
main
tain
ing
bin
card
s, M
an
ag
em
en
t is
to
acti
vely
co
nsi
der
the
rein
tro
du
cti
on
of
a c
om
pu
teri
sed
syst
em
fo
r st
ock r
eco
rdin
g
pu
rpo
ses.
S
ub
seq
uen
t to
its
im
ple
men
tati
on
, it
is t
o b
e
en
sure
d t
hat
bo
th r
eco
rds,
i.e
. th
e b
in c
ard
s an
d c
om
pu
ter
syst
em
, are
invari
ab
ly u
pd
ate
d s
imu
ltan
eo
usl
y in
a t
imely
m
an
ner.
Ad
here
nce t
o T
reasu
ry C
ircu
lar
No
. 6
/20
04
is
para
mo
un
t fo
r th
e m
ain
ten
an
ce o
f p
rop
er
sto
ck r
eco
rds.
Ad
dit
ion
ally
, a
rep
ort
sh
ow
ing
th
e b
ala
nces
of
each
sto
ck q
uan
tity
an
d v
alu
e,
as
well
as
the u
nse
rvic
eab
le a
nd
su
rplu
s st
ock, i
s exp
ecte
d t
o
be f
orw
ard
ed
to
th
e r
ele
van
t au
tho
riti
es,
nam
ely
Perm
an
en
t S
ecre
tary
, MF
IN, D
irecto
r o
f In
tern
al A
ud
it a
nd
th
e A
ud
ito
r G
en
era
l, as
stip
ula
ted
th
ere
in.
CC
F p
lan
s to
pro
cu
re a
mo
dern
su
itab
le S
tock M
an
ag
em
en
t S
yst
em
th
rou
gh
th
e O
ffice o
f th
e C
IO
MH
AS
. A
ten
der
will
be iss
ued
fo
r th
e s
up
ply
an
d m
ain
ten
an
ce o
f th
e
Sto
ck M
an
ag
em
en
t S
yst
em
.
Aft
er
the in
stalla
tio
n, all
sto
ck
reco
rds
will
als
o b
e k
ep
t ele
ctr
on
ically
.
May 2
017
Decem
ber
20
17
Public Accounts | 85
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
S
Veh
icle
s fo
r G
en
era
l-u
se
Pro
per
log
bo
oks
are
to
be k
ep
t fo
r g
en
era
l-u
se v
eh
icle
s,
ind
icati
ng
each
jo
urn
ey p
erf
orm
ed
, th
e p
urp
ose
of
trip
s m
ad
e a
nd
exact
mile
ag
e c
overe
d, i
n o
rder
to e
nab
le a
deq
uate
veri
ficati
on
.
Th
e a
tten
tio
n o
f M
an
ag
em
en
t h
as
als
o b
een
dra
wn
to
th
e
rela
tive g
uid
elin
es
ou
tlin
ed
in s
tan
din
g r
eg
ula
tio
ns,
co
veri
ng
th
e u
se o
f su
ch
veh
icle
s. R
eco
rds
main
tain
ed
fo
r every
veh
icle
, w
ill e
nsu
re t
hat
ad
eq
uate
deta
ils o
f each
jou
rney p
erf
orm
ed
are
re
co
rded
.
Th
e s
am
e g
uid
elin
es
als
o r
eq
uir
e t
hat
a c
ert
ificate
is e
nte
red
on
every
log
bo
ok a
t th
e e
nd
of
each
mo
nth
, co
nfi
rmin
g t
hat
the
trip
s re
co
rded
th
ere
in w
ere
mad
e o
n o
fficia
l du
ty.
New
in
stru
cti
on
s in
lin
e w
ith
th
e
ap
plic
ab
le p
olic
ies
an
d p
roced
ure
s h
ave b
een
iss
ued
.
CC
F w
ill e
nsu
re a
dh
ere
nce.
Imp
lem
en
ted
Ab
sen
ce o
f In
ven
tory
Data
base
An
inven
tory
data
base
is
to b
e c
om
pile
d w
ith
ou
t fu
rth
er
dela
y,
in a
cco
rdan
ce w
ith
MF
Cir
cu
lar
No
. 14
/99
, in
ord
er
to r
efl
ect
pre
cis
e a
nd
relia
ble
data
of
ass
ets
at
the d
isp
osa
l o
f C
CF.
Aw
are
ness
of
all
the r
eq
uir
em
en
ts o
utl
ined
in
th
is c
ircu
lar,
inclu
din
g t
he s
tatu
tory
su
bm
issi
on
s to
th
e A
ud
ito
r G
en
era
l, is
als
o t
o b
e e
nsu
red
.
Man
ag
em
en
t w
ill e
nsu
re a
dh
ere
nce
to M
F C
ircu
lar
No
. 14
/99
rela
ted
to
in
ven
tory
man
ag
em
en
t.
Marc
h 2
018
Ministry for Home Affairs and National SecurityCorrectional Services – Expenditure
Public Accounts | 87
Ministry for Finance
VAT Department – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
– P
ER
SO
NA
L E
MO
LU
ME
NT
S
Weak In
tern
al C
on
tro
ls in
th
e H
um
an
Reso
urc
es
Fu
ncti
on
Th
e V
AT
Dep
art
men
t sh
ou
ld im
med
iate
ly s
triv
e t
o e
stab
lish
eff
ecti
ve m
easu
res
to im
ple
men
t ro
bu
st in
tern
al c
on
tro
ls a
nd
re
du
ce u
nn
ecess
ary
co
sts
wit
hin
th
e H
R a
nd
Payro
ll fu
ncti
on
.
A c
lerk
was
recru
ited
wit
hin
th
e
Hu
man
Reso
urc
es
Dep
art
men
t.
Fu
rth
erm
ore
, an
Offi
cer
in G
rad
e
5 w
ho
is
alr
ead
y in
pla
ce, w
ill b
e
ass
ign
ed
a s
up
erv
iso
ry r
ole
.
Imp
lem
en
ted
CO
NT
RO
L IS
SU
ES
– P
ER
SO
NA
L E
MO
LU
ME
NT
S
Dis
cre
pan
cie
s b
etw
een
Vacati
on
Leav
e D
ocu
men
tati
on
an
d
Tim
e R
eco
rds
Manag
em
ent
is t
o e
nsu
re t
hat
the r
eco
rd k
eep
ing
of
VL
is
relia
ble
, as
well
as
com
ple
te, b
y c
arr
yin
g o
ut
reg
ula
r re
concili
ati
ons
of
all
do
cum
enta
tio
n a
nd
syst
em
s in
use
.
Man
ag
em
en
t is
sued
in
stru
cti
on
s to
all
pers
on
nel fo
r th
e c
orr
ect
data
to
b
e r
ep
ort
ed
. V
L is
on
ly a
ccep
ted
via
ele
ctr
on
ic m
ail
an
d s
am
e k
ep
t in
an
ele
ctr
on
ic f
old
er.
New
ly a
ssig
ned
sta
ff a
re b
ein
g
train
ed
acco
rdin
gly
.
An
SO
P w
ill b
e d
raft
ed
.
Ran
do
m c
hecks
an
d r
eco
ncili
ati
on
s w
ill b
e c
arr
ied
ou
t.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Ju
ne 2
017
Public Accounts | 89
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lack o
f A
uth
ori
sati
on
of
Vacati
on
Leav
e
In o
rder
to m
ain
tain
an a
deq
uate
co
ntr
ol e
nvir
onm
ent,
it is
re
com
mend
ed
that
all
VL
ho
urs
shall
be a
deq
uate
ly a
uth
ori
sed
p
rio
r to
uti
lisati
on, s
pecifyin
g a
uth
ori
sati
on d
ate
.
Fu
rth
erm
ore
, in
ord
er
to f
acili
tate
VL
man
ag
em
en
t, in
clu
din
g
the a
pp
licati
on
, au
tho
risa
tio
n a
nd
even
tual u
pd
ati
ng
of
leave
reco
rds,
Man
ag
em
en
t is
to
co
nsi
der
intr
od
ucin
g a
n e
lectr
on
ic
syst
em
fo
r re
co
rdin
g t
he f
ull
VL
pro
cess
. T
his
wo
uld
en
sure
th
at
au
tho
risi
ng
offi
cers
are
im
med
iate
ly n
oti
fied
of
an
y
req
uest
s fo
r le
ave, an
d H
R S
ecti
on
is t
imely
info
rmed
of
the
resp
ecti
ve a
pp
rovals
.
Ele
ctr
on
ic p
roced
ure
fo
r le
ave
ap
plic
ati
on
(via
em
ail)
was
intr
od
uced
fo
r all
staff
exclu
din
g
min
or
staff
wh
o d
o n
ot
have a
n
em
ail
ad
dre
ss.
VL
is
on
ly a
ccep
ted
via
ele
ctr
on
ic
an
d s
am
e k
ep
t in
an
ele
ctr
on
ic
fold
er.
Vett
ing
an
d/o
r veri
ficati
on
s w
ill b
e
mad
e a
fter
the c
om
men
cem
en
t o
f n
ew
HR
cle
rk.
Man
ag
em
en
t w
ill e
nsu
re
co
mp
lian
ce.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
May 2
017
Ministry for FinanceVAT Department – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sic
k L
eav
e n
ot
sup
po
rted
by M
ed
ical C
ert
ificate
s
Th
e D
ep
art
men
t is
to
en
sure
co
mp
lian
ce w
ith
PS
MC
re
qu
irem
en
ts a
nd
in
itia
te d
iscip
lin
ary
pro
ceed
ing
s ag
ain
st
offi
cers
wh
o f
ail
to a
bid
e b
y t
hese
pro
ced
ure
s.
Offi
ce C
ircu
lar
No
. 2/2
017
date
d 4
th
Jan
uary
20
17 w
as
issu
ed
. A
mo
ng
st
oth
ers
, th
is c
ircu
lar
dealt
wit
h S
ick
Leave p
roced
ure
s.
Vacati
on
Leave w
as
ded
ucte
d f
or
the
six e
mp
loyees
wh
o f
aile
d t
o
pre
sen
t a m
ed
ical cert
ificate
. O
ne
em
plo
yee p
rovid
ed
a m
ed
ical
cert
ificate
.
Imp
lem
en
ted
Imp
lem
en
ted
Dis
cre
pan
cie
s b
etw
een
Sic
k L
eav
e D
ocu
men
tati
on
an
d T
ime
Reco
rds
Do
cu
men
tati
on
rela
ted
to
sic
kn
ess
ab
sen
ces
is t
o b
e c
hecked
re
gu
larl
y a
gain
st t
ime r
eco
rds.
F
urt
herm
ore
, sim
ilar
to w
hat
was
reco
mm
end
ed
in r
esp
ect
of
reco
rd k
eep
ing
of
VL, t
he
Dep
art
ment
may
co
nsi
der
inte
gra
ting
th
e S
L f
un
cti
on
wit
hin
th
e p
ayro
ll sy
stem
wit
h A
VS
, in
ord
er
to e
nsu
re t
he a
ccu
racy
an
d c
om
ple
ten
ess
of
reco
rds.
New
ly a
ssig
ned
sta
ff a
re b
ein
g
train
ed
acco
rdin
gly
.
An
SO
P w
ill b
e d
raft
ed
.
Ran
do
m c
hecks
an
d r
eco
ncili
ati
on
s w
ill b
e c
arr
ied
ou
t.
Man
ag
em
en
t w
ill e
nsu
re
co
mp
lian
ce.
Imp
lem
en
ted
May 2
017
Ju
ne 2
017
May 2
017
Public Accounts | 91
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Weakn
ess
es
in R
eco
rdin
g o
f A
tten
dan
ce
Offi
cers
faili
ng
to
clo
ck o
ut
at
en
d o
f w
ork
ing
day
All
VA
T o
fficers
are
to
clo
ck o
ut
wh
en
ever
they leave t
he
pre
mis
es
for
wh
ate
ver
reaso
n.
It is
imp
era
tive t
hat
reg
ula
r in
specti
on
s o
f att
en
dan
ce r
eco
rds
are
to
be c
arr
ied
ou
t to
en
sure
a s
ou
nd
syst
em
of
inte
rnal co
ntr
ol o
ver
pers
on
al
em
olu
men
ts. M
ore
over, M
an
ag
em
en
t n
eed
s to
be d
uly
in
form
ed
of
all
pers
on
nel w
ho
are
actu
ally
on
pre
mis
es
in c
ase
o
f any e
merg
en
cy,
su
ch
as
an
offi
ce fi
re.
In a
dd
itio
n, all
Secti
on
s w
ith
in t
he D
ep
art
men
t are
exp
ecte
d
to in
form
th
e H
R S
ecti
on
in
wri
tin
g w
hen
ever
offi
cers
carr
y o
ut
duti
es
outs
ide V
AT
pre
mis
es
duri
ng
offi
ce h
ours
.
Offi
ce C
ircu
lar
No
. 2/2
017
date
d 4
th
Jan
uary
20
17 w
as
issu
ed
. A
mo
ng
st
oth
ers
, th
is c
ircu
lar
dealt
wit
h
tem
po
rary
ab
sen
ces
pro
ced
ure
s.
Reg
ula
r ‘O
uts
ide In
specti
on
s A
tten
dan
ce S
heets
’ are
als
o b
ein
g
main
tain
ed
an
d c
ert
ified
.
Man
ag
em
en
t w
ill e
nsu
re
co
mp
lian
ce.
No
t all
insp
ecti
on
s re
qu
ire in
pu
t in
th
e R
isk A
naly
sis
Ap
plic
ati
on
(R
AA
).
In a
dd
itio
n, w
hen
offi
cers
carr
y o
ut
insp
ecti
on
s in
pair
s, o
nly
o
ne o
f th
e o
fficers
in
sert
s fi
nd
ing
s in
RA
A.
All
insp
ecti
on
s are
bein
g r
eco
rded
in
th
e ‘R
eco
rd o
f O
uts
ide D
uti
es’
(L
og
bo
ok)
– V
AT
In
specto
rs
acco
rdin
g t
o P
SM
C.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for FinanceVAT Department – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Tem
po
rary
Ab
sen
ces
Reco
rds
no
t m
ain
tain
ed
Man
ag
em
en
t is
to
en
sure
th
at
all
ab
sen
ces
are
ap
pro
pri
ate
ly
reco
rded
an
d a
uth
ori
sed
by t
he s
en
ior
offi
cer
in c
harg
e, w
hic
h
is im
po
rtant
for
a r
elia
ble
aud
it t
rail.
D
iscip
linary
acti
on is
to
be
take
n in
case
of
all
unauth
ori
sed
ab
sence
s.
Te
mp
ora
ry a
bse
nce s
heets
were
in
tro
du
ced
as
fro
m J
an
uary
20
17.
Imp
lem
en
ted
Public Accounts | 93
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Inad
eq
uate
Co
ntr
ol an
d V
ari
ou
s W
eakn
ess
es
on
Ove
rtim
e
perf
orm
ed
Th
e m
ain
ten
an
ce o
f p
rop
er, c
orr
ect
an
d r
elia
ble
reco
rds
is a
fu
nd
am
en
tal ele
men
t o
f a s
ou
nd
syst
em
of
inte
rnal
co
ntr
ol o
ver
pers
on
al em
olu
men
ts, in
clu
din
g o
vert
ime.
VA
T
Dep
art
men
t m
ay c
on
sid
er
revie
win
g t
he r
eco
rd-k
eep
ing
p
rocess
, to
en
sure
en
han
cem
en
t o
f th
e p
rese
nt
man
ual
syst
em
in
resp
ect
of
overt
ime a
uth
ori
sati
on
s an
d r
esp
ecti
ve
calc
ula
tio
ns.
In v
iew
of
the D
ep
art
men
t’s
co
nst
an
t re
qu
irem
en
t fo
r o
vert
ime,
au
tho
risa
tio
n f
rom
th
e P
erm
an
en
t S
ecre
tary
is
to b
e r
eq
uest
ed
in
lin
e w
ith
PS
MC
req
uir
em
en
ts.
Man
ag
em
en
t m
ust
ad
eq
uate
ly a
pp
rove a
ll o
vert
ime in
ad
van
ce
in o
rder
to m
axim
ise t
he v
alu
e a
dd
ed
to
th
e D
ep
art
men
t.
Pri
or
to s
ett
lem
ent
of
overt
ime p
aym
ents
, veri
ficati
on is
to
be
mad
e b
y t
he H
R S
ecti
on a
s to
wheth
er
overt
ime h
ours
cla
imed
have b
een a
ctu
ally
carr
ied
out,
as
well
as
exis
ting
ap
pro
vals
no
t exc
eed
ed
.
Th
e H
R s
ecti
on
has
been
re
stru
ctu
red
to
cate
r fo
r ad
eq
uate
co
ntr
ols
to
be in
pla
ce.
Man
ag
em
en
t is
sued
Cir
cu
lar
No
. 1/
20
17 w
hic
h c
learl
y e
xp
lain
s o
vert
ime s
ch
ed
ule
an
d t
imin
g.
Th
e O
fficer
ass
ign
ed
to
wo
rk
on
overt
ime h
as
sin
ce left
th
e
Dep
art
men
t.
Th
e D
ep
art
men
t h
as
a p
en
din
g
req
uest
fo
r th
e e
ng
ag
em
en
t o
f an
H
R M
an
ag
er
to m
on
ito
r th
e s
yst
em
an
d is
aw
ait
ing
ap
pro
val fr
om
M
FIN
.
Req
uest
s fo
r o
vert
ime a
pp
rovals
are
bein
g a
uth
ori
sed
in
lin
e w
ith
P
SM
C r
eq
uir
em
en
ts.
Inst
ructi
on
s h
ave b
een
iss
ued
an
d
are
in
pla
ce.
Rand
om
checks
and
revie
ws
by t
he
HR
Secti
on w
ill b
e c
arr
ied
out.
Am
ou
nts
reco
up
ed
as
necess
ary
.
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Imp
lem
en
ted
Ministry for FinanceVAT Department – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
An
om
alie
s in
Sig
natu
re o
f A
uth
ori
sin
g O
ffice
r
Manag
em
ent
is t
o e
nsu
re t
hat
offi
cers
entr
ust
ed
wit
h t
he u
pke
ep
o
f re
cord
s are
aw
are
of
their
resp
onsi
bili
ties
and
that
any t
yp
e o
f in
form
ati
on f
orw
ard
ed
to
thir
d p
art
ies
sho
uld
be t
rust
wo
rthy.
T
he o
fficer
in q
uest
ion
w
as
calle
d t
o g
ive a
n
exp
lan
ati
on
an
d h
e
in f
act
exp
lain
ed
an
d
furt
her
co
nfi
rmed
an
d in
sist
ed
th
at
bo
th
sig
natu
res
were
his
.
Pers
on
al F
iles
no
t p
rop
erl
y m
ain
tain
ed
It is
reco
mm
en
ded
th
at
the H
R S
ecti
on
main
tain
s re
co
rds
of
all
payro
ll re
late
d d
ocu
men
tati
on
, to
en
sure
a s
ound
syst
em
of
inte
rnal c
ontr
ol,
as
well
as
a r
elia
ble
aud
it t
rail.
O
ffice
rs’ p
ers
onal
file
s are
to
be u
pd
ate
d w
ith a
ll re
levant
do
cum
ents
, inclu
din
g
tele
wo
rk a
rrang
em
ents
.
A
n o
fficer
was
ass
ign
ed
ad
dit
ion
al
du
ties
to a
ssis
t in
main
tain
ing
an
d
up
dati
ng
of
pers
on
al fi
les
wh
en
ever
req
uir
ed
.
Imp
lem
en
ted
Em
plo
yees’
Pers
on
al F
iles
no
t sa
feg
uard
ed
ag
ain
st
Un
au
tho
rise
d A
ccess
All
pers
on
al fi
les
sho
uld
be a
deq
uate
ly s
afe
gu
ard
ed
an
d k
ep
t in
a s
ecu
red
lo
cati
on
, to
dete
r u
nau
tho
rise
d a
ccess
, as
well
as
red
uce t
o a
bare
min
imu
m a
ny m
an
ipu
lati
on
of
pers
on
al
info
rmati
on
.
P
ers
on
al fi
les
are
no
w b
ein
g k
ep
t in
a lo
cked
cab
inet
in t
he O
ffice o
f th
e
Ass
ista
nt
Dir
ecto
r.
Imp
lem
en
ted
No
Evid
en
ce s
up
po
rtin
g In
specto
r A
llow
an
ce p
aid
Th
e D
ep
art
men
t is
to
en
sure
th
at
it m
akes
the b
est
po
ssib
le
uti
lisa
tio
n o
f it
s availab
le s
taff
an
d t
hat
the p
aym
en
t o
f any
allo
wan
ces
is ju
stifi
ed
, en
suri
ng
best
valu
e f
or
mo
ney.
R
eco
mm
en
dati
on
has
been
no
ted
.
Public Accounts | 95
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Inacc
ura
te C
alc
ula
tio
n o
f A
llow
an
ce
In o
rder
to e
stab
lish
an
effi
cie
nt
syst
em
, a r
evie
w o
f th
e p
ayro
ll p
rocess
ing
pro
ced
ure
s is
to
be c
arr
ied
ou
t. F
urt
herm
ore
, to
ach
ieve a
reaso
nab
le level o
f accu
racy,
in
dep
en
den
t ch
eckin
g is
reco
mm
en
ded
.
New
ly a
ssig
ned
sta
ff a
re b
ein
g
train
ed
acco
rdin
gly
.
An
SO
P w
ill b
e d
raft
ed
.
Ran
do
m c
hecks
will
be c
arr
ied
ou
t.
Man
ag
em
en
t w
ill e
nsu
re
co
mp
lian
ce.
Imp
lem
en
ted
May 2
017
Ju
ne 2
017
May 2
017
Tele
wo
rk P
racti
ces
no
t acc
ord
ing
to
Sta
nd
ing
Po
licie
s
Irre
gu
lari
ties
no
ted
are
to
be r
ecti
fied
wit
ho
ut
dela
y a
nd
th
e
em
plo
yees’
pers
on
al fi
les
are
to
be u
pd
ate
d w
ith
all
rele
van
t d
ocu
men
tati
on
. M
ore
over, t
ele
wo
rk a
rran
gem
en
ts a
re
exp
ecte
d t
o b
e r
evis
ited
on
an
on
go
ing
basi
s. H
ou
rs w
ork
ed
fr
om
ho
me, a
s w
ell
as
rela
tive o
utp
ut,
are
to
be m
on
ito
red
clo
sely
an
d c
on
tin
uo
usl
y s
o a
s to
avo
id p
oss
ible
ab
use
an
d
irre
gu
lari
ties.
In t
he e
ven
t th
at
tele
wo
rk a
rran
gem
en
ts n
eed
to
be c
han
ged
d
ue t
o w
ork
exig
en
cie
s, s
uch
am
en
dm
en
ts a
re t
o b
e d
uly
au
tho
rise
d a
nd
reco
rded
in
th
e r
esp
ecti
ve o
fficer’
s p
ers
on
al fi
le.
Pers
on
al fi
les
are
bein
g u
pd
ate
d s
o
that
tele
wo
rk s
ch
ed
ule
s acco
rdin
g
to a
gre
em
en
ts a
re s
tric
tly a
dh
ere
d
to.
Rep
ort
s re
gard
ing
wo
rk c
arr
ied
ou
t fr
om
ho
me a
re b
ein
g c
om
pile
d, an
d
mo
nit
ore
d b
y t
he M
an
ag
em
en
t.
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for FinanceVAT Department – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S –
EX
PE
ND
ITU
RE
No
n-c
om
plia
nce
wit
h P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns
Lo
cal p
rocu
rem
en
t re
gu
lati
on
s, w
here
ap
plicab
le, are
to
b
e f
ollo
wed
in
ord
er
to e
nsu
re t
ran
spare
ncy,
acco
un
tab
ilit
y
an
d t
o p
rovid
e e
qu
al o
pp
ort
un
ity t
o a
ll in
tere
sted
part
ies.
It is
als
o r
eco
mm
en
ded
th
at
pro
jecti
on
s o
f to
tal co
sts
are
m
ad
e p
rio
r to
en
gag
em
en
t o
f any s
erv
ice p
rovid
er, a
nd
wh
ere
ap
plic
ab
le, a
call
for
ten
der
or
ap
plic
ati
on
s fo
r su
ch
men
tio
ned
se
rvic
es
is t
o b
e c
on
sid
ere
d.
In o
rder
to e
nsu
re a
cco
un
tab
ility
, th
e D
ep
art
men
t is
to
ob
tain
th
e n
ecess
ary
ap
pro
val fr
om
MF
IN p
rio
r to
pro
cu
rin
g d
irectl
y
fro
m t
he o
pen
mark
et,
wh
ich
measu
re is
to b
e r
eso
rted
to
on
ly
in e
xcep
tio
nal case
s.
Mo
reo
ver, t
he D
ep
art
men
t is
to
en
sure
th
at
pro
cu
rem
en
t o
f se
rvic
es
is a
t all
tim
es
sup
po
rted
wit
h a
valid
Co
ntr
act
Ag
reem
en
t.
T
he m
an
ag
em
en
t is
n
ot
accep
tin
g t
he
rem
ark
by N
AO
, st
ati
ng
th
at
no
dcu
men
tati
on
w
as
traced
to
su
pp
ort
invo
ices
wit
h a
n a
gg
reg
ate
valu
e o
f €
7,17
1.
Ho
wever, s
up
po
rtin
g
do
cu
men
tati
on
s th
rou
gh
an
exp
ress
ion
of
inte
rest
are
availa
ble
.
Pu
blic
pro
cu
rem
en
t re
gu
lati
on
s w
ill
be a
dh
ere
d t
o w
ith
th
e iss
ue o
f th
e
new
ten
der.
Nevert
hele
ss, M
an
ag
em
en
t to
ok
on
bo
ard
th
e r
eco
mm
en
dati
on
an
d
sou
gh
t ap
pro
val fo
r d
irect
ord
er
eff
ecti
ve a
s fr
om
1st M
arc
h 2
017
as
reg
ard
s la
wyer
serv
ices.
Call
for
the p
ost
of
jun
ior
leg
al
offi
cers
will
be iss
ued
on
th
e
Go
vern
men
t G
azett
e d
ate
d F
rid
ay
14th A
pri
l 20
17.
Ju
ne 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 97
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
rela
tio
n t
o G
en
era
l-u
se V
eh
icle
s
Refe
ren
ce is
to
be m
ad
e t
o t
he g
uid
elin
es,
sta
ted
in S
ecti
on
8
of
the P
SM
C p
revaili
ng
at
the t
ime o
f th
e a
ud
it, w
hic
h s
tip
ula
te
that
a p
rop
er
log
bo
ok s
ho
uld
be k
ep
t fo
r each
dep
art
men
tal
veh
icle
to
reco
rd t
he e
xact
mile
ag
e c
overe
d a
nd
oth
er
jou
rney
deta
ils, an
d s
hall
be s
ign
ed
by t
he r
esp
ecti
ve o
fficer.
Mo
reo
ver, e
ach
lo
gb
oo
k is
to b
e c
ert
ified
by t
he o
fficer
in
ch
arg
e o
f tr
an
spo
rt a
t th
e e
nd
of
each
mo
nth
, in
ord
er
to
en
sure
th
at
the t
rip
s re
co
rded
in
th
e lo
gb
oo
k w
ere
mad
e o
n
offi
cia
l d
uty
an
d f
uel co
nsu
mp
tio
n is
reaso
nab
le.
Th
e D
ep
art
men
t is
reco
mm
en
ded
to
en
sure
th
at
all
its
gen
era
l-u
se v
eh
icle
s are
iss
ued
wit
h ‘G
VN
’ n
um
ber
pla
tes.
Lo
gb
oo
ks
are
bein
g c
ert
ified
co
rrect
on
a m
on
thly
basi
s.
Du
rin
g a
meeti
ng
held
on
th
e 1
7th
Marc
h 2
017
, in
stru
cti
on
s w
ere
g
iven
to
all
dri
vers
to
ad
here
to
th
e
reg
ula
tio
ns
as
reg
ard
s to
th
e u
se o
f lo
gb
oo
ks.
Imp
lem
en
ted
Imp
lem
en
ted
Refu
nd
s D
ue in
resp
ect
of
Vis
it a
bro
ad
fo
llow
ing
Au
dit
Qu
ery
Offi
cers
en
tru
sted
wit
h t
he g
overn
an
ce o
f o
fficia
l vis
its,
are
exp
ecte
d t
o c
on
form
wit
h t
he p
ert
inen
t re
gu
lati
on
s, in
ord
er
to a
scert
ain
fu
ll acco
un
tab
ility
of
the e
xp
en
dit
ure
in
cu
rred
.
Th
us,
all
travel ad
van
ces
are
to
be r
eco
ncile
d, a
nd
any r
efu
nd
s d
ue a
re t
o b
e c
olle
cte
d w
ith
in o
ne m
on
th f
rom
retu
rn a
s st
ipu
late
d in
Secti
on
8.10
.1.1
of
PS
MC
.
In a
dd
itio
n, th
e D
ep
art
men
t is
to
carr
y o
ut
a t
ho
rou
gh
exerc
ise t
o id
en
tify
an
y o
ther
po
ssib
le a
pp
licab
le
reim
bu
rsem
en
ts d
ue t
o t
he D
ep
art
men
t re
lati
ng
to
pen
din
g
vis
its
ab
road
, an
d a
ny u
np
aid
refu
nd
s d
ue a
re t
o b
e r
eco
up
ed
w
ith
ou
t u
nd
ue d
ela
y.
Evid
en
ce o
f re
-im
bu
rsem
en
t o
f b
oth
em
plo
yees
was
pro
vid
ed
.
Tra
vel re
gu
lati
on
s are
bein
g
follo
wed
.
Refu
nd
s d
ue a
re r
eco
up
ed
.
Sig
natu
res
are
bein
g a
cco
mp
an
ied
b
y a
fu
ll n
am
e, d
esi
gn
ati
on
, an
d
rub
ber-
stam
ped
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for FinanceVAT Department – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
– E
XP
EN
DIT
UR
E
On
go
ing
up
date
on
Inve
nto
ry L
ist
The o
ng
oin
g e
xerc
ise o
f up
dati
ng
the Inve
nto
ry L
ist
has
to b
e
giv
en t
he u
tmo
st p
rio
rity
in v
iew
of
Gove
rnm
ent’s
mo
ve t
ow
ard
s accru
al acco
un
tin
g in
th
e n
ear
futu
re.
All
ass
ets
are
to
be
accu
rate
ly r
eco
rded
in
an
Inven
tory
Data
base
. T
hese
are
to
be
ad
eq
uate
ly id
en
tifi
ab
le a
nd
tra
ced
to
th
e r
esp
ecti
ve lo
cati
on
.
Ro
om
Inven
tory
Lis
ts a
re a
lso
to
be u
pd
ate
d t
o r
efl
ect
the la
test
m
ovem
en
ts.
Fu
rth
erm
ore
, peri
od
ic p
hysi
cal v
eri
ficati
on
of
inven
tory
item
s is
als
o r
eco
mm
en
ded
, to
en
sure
th
at
inven
tory
reco
rds
truly
refl
ect
the d
esc
rip
tio
n, q
uanti
ty a
nd
locati
on o
f it
em
s.
Pro
cess
has
been
in
itia
ted
. M
FIN
are
wait
ing
fo
r ad
dit
ion
al p
ers
on
nel
to c
om
ple
te t
he inven
tory
task
.
Decem
ber
20
17
Public Accounts | 99
Ministry for Finance
Department of Contracts – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S –
EX
PE
ND
ITU
RE
Ad
dit
ion
al V
AT
ch
arg
ed
in
resp
ect
of
Lease
of
Eq
uip
men
t
Mo
re e
ffo
rt is
to b
e m
ad
e t
o e
nsu
re t
hat
all
invo
ices
req
uest
ing
p
aym
en
ts a
re v
ett
ed
fo
r co
rrectn
ess
ag
ain
st s
up
po
rtin
g
do
cu
men
tati
on
an
d c
on
tract
term
s ag
reed
up
on
, befo
re b
ein
g
pro
cess
ed
fo
r p
aym
en
t. M
ore
over,
DC
is t
o c
arr
y o
ut
a f
ull
exe
rcis
e t
o id
enti
fy t
he t
ota
l am
ount
ove
rpaid
to
this
sup
plie
r, fo
llow
ed
by t
he n
ece
ssary
ste
ps
to r
eco
up
the e
xcess
paid
.
Am
ou
nts
du
e w
ere
reco
vere
d.
Invo
ices
are
bein
g v
ett
ed
an
d
cert
ified
co
rrect
by t
he a
cco
un
tin
g
sup
po
rt o
fficer.
Imp
lem
en
ted
Imp
lem
en
ted
Sh
ort
com
ing
s in
rela
tio
n t
o G
en
era
l-u
se V
eh
icle
s
Manag
em
ent
is r
eco
mm
end
ed
to
refe
r to
the P
SM
C, i
n p
art
icula
r S
ecti
on 8
.2.4
, to
reg
ula
te t
he u
se o
f vehic
les.
Th
ese
gu
idelin
es
stip
ula
te t
hat
a p
rop
er
log
bo
ok s
ho
uld
be k
ep
t fo
r each
veh
icle
to
reco
rd t
he e
xact
mile
ag
e c
overe
d a
nd
oth
er
jou
rney d
eta
ils.
Each
lo
gb
oo
k is
to b
e c
ert
ified
by t
he o
fficer
in c
harg
e o
f tr
an
spo
rt a
t th
e e
nd
of
each
mo
nth
, in
acco
rdan
ce w
ith
Secti
on
8
.2.5
of
the P
SM
C, t
o e
nsu
re t
hat
the t
rip
s re
co
rded
in
th
e
log
bo
ok w
ere
mad
e o
n o
fficia
l d
uty
an
d t
hat
fuel c
on
sum
pti
on
w
as
reaso
nab
le.
Mo
reo
ver,
full
deta
ils r
eg
ard
ing
fu
el i
nta
ke a
re t
o b
e c
learl
y
reco
rded
on
every
log
bo
ok a
s p
er
Ap
pen
dix
8.I
of
the P
SM
C, a
s a m
ean
s to
veri
fy e
ach
gen
era
l-u
se v
eh
icle
’s f
uel c
on
sum
pti
on
.
Lo
gb
oo
ks
are
bein
g m
ain
tain
ed
an
d c
ert
ified
.
Fu
ll d
eta
ils o
f fu
el in
take a
re b
ein
g
reco
rded
co
rrectl
y.
Inst
ructi
on
s w
ere
iss
ued
to
in
clu
de
the n
um
ber
of
litre
s o
f fu
el ta
ken
in
th
e r
esp
ecti
ve lo
gb
oo
ks.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Public Accounts | 101
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Tim
e R
eco
rds
no
t evid
en
ced
Th
e D
ep
art
men
t o
f C
on
tracts
is t
o m
ake
su
re t
hat
AV
S is
re
liab
le a
nd
th
at
all
clo
ckin
gs,
bo
th ‘i
n’ a
nd
‘ou
t’, a
re r
eco
rded
. M
ore
over,
every
eff
ort
is t
o b
e m
ad
e t
o e
nsu
re t
hat
any
sup
po
rtin
g d
ocu
men
ts o
n w
hic
h p
aym
en
t is
eff
ecte
d a
re t
o b
e
du
ly e
nd
ors
ed
an
d v
eri
fied
pri
or
to e
ffecti
ng
paym
en
t.
Inst
ructi
on
s w
ere
iss
ued
to
reco
rd
the t
em
po
rary
ab
sen
ces
rela
ted
to
o
fficia
l b
usi
ness
as
per
PS
MC
.
Man
ag
em
en
t is
sued
in
stru
cti
on
s th
at
mo
nth
en
d r
eco
ncili
ati
on
s are
to
be c
arr
ied
ou
t b
etw
een
th
e
AV
S a
nd
TO
IL d
ata
base
s. T
hese
w
ill b
e e
nd
ors
ed
by t
he D
irecto
r A
dm
inis
trati
on
.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Oth
er
Sh
ort
com
ing
s
All
PV
s sh
ould
alw
ays
be c
learl
y e
nd
ors
ed
, in o
rder
to in
dic
ate
th
e r
esp
onsi
ble
offi
cer
auth
ori
sing
the p
aym
ent
acc
ord
ing
ly.
Th
e D
ep
art
men
t is
to
make s
ure
th
at
offi
cers
ob
serv
e t
he
stan
dard
pu
rch
asi
ng
pro
ced
ure
s. T
his
will
en
sure
th
at
pro
per
au
tho
risa
tio
n f
or
the p
urc
hase
is
ob
tain
ed
an
d t
hat
ad
eq
uate
fu
nd
s are
als
o c
om
mit
ted
to
co
ver
the e
xp
en
se.
Inst
ructi
on
s w
ere
iss
ued
by
man
ag
em
en
t so
th
at
the p
ers
on
w
ho
rais
es
the L
PO
is
no
t th
e
sam
e p
ers
on
wh
o e
nd
ors
es
the
resp
ecti
ve invo
ice.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
May 2
017
Ministry for FinanceDepartment of Contracts – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E IS
SU
ES
– E
XP
EN
DIT
UR
E
Sh
ort
com
ing
s re
late
d t
o Inve
nto
ry
Man
ag
em
en
t is
to
en
sure
th
at
offi
cers
en
tru
sted
wit
h t
he
up
keep
of
inven
tory
reco
rds
fully
ad
here
to
th
e C
ircu
lar’
s re
qu
isit
es.
T
his
wo
uld
even
tually
asc
ert
ain
ad
eq
uate
an
d
harm
on
ised
accru
al acco
un
tin
g d
ata
.
All
ass
ets
are
to
be r
eco
rded
acc
ura
tely
wit
hin
the Invento
ry
Data
base
. T
hese
are
to
be a
deq
uate
ly id
enti
fiab
le w
ith a
p
erm
anent
identi
ficati
on n
um
ber,
as
far
as
is p
racti
cal.
Offi
cers
in
charg
e a
re t
o e
nsu
re t
hat
info
rmati
on, i
nclu
din
g b
ran
d a
nd
/o
r se
rial n
um
ber, e
nte
red
in
to t
he Inven
tory
Data
base
an
d
reco
rded
in
Ro
om
Lis
ts, is
accu
rate
an
d c
om
ple
te.
Ro
om
Lis
ts
are
als
o t
o b
e u
pd
ate
d t
o r
efl
ect
late
st m
ovem
en
ts.
Bo
th t
he
Inven
tory
Data
base
an
d R
oo
m L
ists
sh
ou
ld c
on
tain
th
e s
am
e
info
rmati
on
, an
d a
ny d
iscre
pan
cie
s re
solv
ed
.
All
site
s/ro
om
s sh
ould
be a
pp
rop
riate
ly id
enti
fied
and
ass
igned
a u
niq
ue n
um
ber.
This
wo
uld
then b
e r
efl
ecte
d in
th
e Inven
tory
D
ata
base
an
d r
esp
ecti
ve R
oo
m L
ists
. P
eri
od
ic p
hysi
cal
veri
ficati
on
of
inven
tory
ite
ms
is a
lso
reco
mm
en
ded
, to
en
sure
th
at
inven
tory
reco
rds
tru
ly r
efl
ect
the d
esc
rip
tio
n a
nd
lo
cati
on
o
f it
em
s.
Each
ro
om
has
been
ass
ign
ed
a u
niq
ue n
um
ber
matc
hin
g
the b
luep
rin
t p
rovid
ed
by t
he
man
ag
em
en
t.
Seq
uen
ce n
um
bers
have b
een
ad
ded
.
Su
b-a
sset
cla
ssifi
cati
on
matc
hes
ass
et
desc
rip
tio
n.
Man
ag
em
en
t co
nfi
rmed
th
at
the e
xerc
ise t
o a
ffix A
sset
ID
to inven
tory
ite
ms
an
d u
pd
ate
ro
om
inven
tory
lis
ts is
cu
rren
tly
un
der
pro
cess
. T
heir
targ
et
date
to
co
mp
lete
th
is e
xerc
ise is
by
Sep
tem
ber
20
17. T
he inven
tory
d
ata
base
is
bein
g u
pd
ate
d in
acco
rdan
ce w
ith
th
e p
ert
inen
t M
F
cir
cu
lar.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Sep
tem
ber
20
17
Public Accounts | 103
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s re
late
d t
o T
rave
l
Fo
r th
e s
ake
of
tran
spare
ncy a
nd
go
od
pra
cti
ce, i
f o
fficers
d
ecid
e t
o e
xte
nd
th
eir
sta
y f
or
reaso
ns
oth
er
than
tho
se o
n
offi
cia
l busi
ness
, quo
tati
ons,
ind
icati
ng
the d
iffe
rence
, if
any,
in
the c
ost
of
flig
hts
, are
to
be in
vari
ab
ly s
ou
gh
t. If
th
e c
ost
of
the
retu
rn fl
igh
t is
hig
her,
the r
esp
on
sib
le o
fficer
is t
o p
ers
on
ally
in
cu
r th
e d
iffe
ren
ce in
pri
ce.
In t
he e
ven
t th
at
offi
cers
op
t to
pro
lon
g t
heir
vis
it o
n n
on
-G
overn
men
t b
usi
ness
, th
e e
xtr
a d
ays
are
to
be d
ed
ucte
d f
rom
th
e o
ffice
rs’ V
L e
nti
tlem
ent,
as
long
as
they d
o n
ot
fall
on a
w
eeke
nd
or
nati
onal/
pub
lic h
olid
ay.
Ap
pro
vals
are
bein
g o
bta
ined
as
req
uir
ed
.
Reco
mm
en
dati
on
has
been
no
ted
.
Imp
lem
en
ted
KE
Y I
SS
UE
S –
PE
RS
ON
AL
EM
OLU
ME
NT
S
Weakn
ess
es
in r
eco
rdin
g o
f A
tten
dan
ce
Man
ag
em
en
t is
en
co
ura
ged
to
revie
w its
cu
rren
t att
en
dan
ce
reco
rd s
yst
em
an
d im
pro
ve it
to b
ett
er
suit
its
need
s.
An
im
pro
ved
ele
ctr
on
ic s
yst
em
wo
uld
no
t elim
inate
all
weakn
ess
es,
bu
t sh
ou
ld r
ed
uce e
rro
rs w
hic
h a
re m
ore
pro
ne
to a
rise
fro
m t
he u
se o
f th
e m
an
ual sy
stem
. M
ore
over, in
ad
dit
ion
to
pro
vid
ing
relia
ble
an
d a
ccu
rate
reco
rds,
su
ch
sy
stem
may a
lso
resu
lt in
bett
er
perc
ep
tio
n o
f tr
an
spare
ncy
an
d f
air
ness
fo
r all
em
plo
yees.
Inte
rim
measu
res
are
in
pla
ce. In
th
e m
ean
tim
e, m
an
ag
em
en
t is
re
vie
win
g o
pti
on
s an
d a
cti
on
will
b
e t
aken
fo
llow
ing
du
e a
ssis
tan
ce.
Sep
tem
ber
20
17
Ministry for FinanceDepartment of Contracts – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Offi
cers
’ C
lockin
gs
no
t alw
ays
evid
en
ced
Wh
ile b
oth
th
e e
lectr
on
ic a
nd
man
ual att
en
dan
ce s
yst
em
s are
in
th
em
selv
es
an
ele
men
t o
f in
tern
al co
ntr
ol,
inco
mp
lete
an
d in
accu
rate
reco
rds
there
of
hin
der
the b
en
efi
ts t
hat
are
exp
ecte
d t
o b
e a
ttain
ed
.
Th
us,
Man
ag
em
en
t is
to
en
sure
th
at
all e
mp
loyees
clo
ck ‘in
’ an
d ‘o
ut’
every
tim
e t
hey r
ep
ort
to
or
leave t
heir
wo
rkp
lace. M
ore
over, im
med
iate
dis
cip
linary
m
easu
res
are
to
be t
aken
ag
ain
st t
ho
se o
fficers
wh
o f
ail
to
ad
here
to
su
ch
dir
ecti
ves.
Inte
rim
measu
res
are
in
pla
ce. In
th
e m
ean
tim
e, m
an
ag
em
en
t is
re
vie
win
g o
pti
on
s an
d a
cti
on
will
b
e t
aken
acco
rdin
gly
. M
ore
over,
dis
cip
linary
acti
on
will
be t
aken
ag
ain
st o
fficers
in
case
s o
f ab
use
.
Sep
tem
ber
20
17
Do
cu
men
ts m
ad
e a
vaila
ble
fo
llow
ing
NA
O Q
ueri
es
Manag
em
ent
is t
o e
nsu
re t
hat
offi
cers
entr
ust
ed
wit
h t
he u
pke
ep
o
f re
cord
s are
aw
are
of
their
resp
onsi
bili
ties
an
d t
hat
on
ly
tru
stw
ort
hy in
form
ati
on
is
to b
e f
orw
ard
ed
to
th
ird
part
ies.
It
is
als
o im
po
rtan
t to
main
tain
pro
per
reco
rds
for
a s
ou
nd
sy
stem
of
inte
rnal co
ntr
ol,
as
well
as
a r
elia
ble
au
dit
tra
il.
In o
rder
to m
inim
ise t
he r
isk t
hat
imp
ort
an
t re
co
rds
are
m
isp
laced
, VL
ap
plic
ati
on
fo
rms,
as
well
as
req
uest
s and
sub
seq
uent
ap
pro
vals
fo
r acc
um
ula
ted
VL
, are
to
be
syst
em
ati
cally
file
d a
nd
reta
ined
fo
r fu
ture
refe
rence
.
Ap
pro
pri
ate
reco
rds
are
bein
g
main
tain
ed
.
Alt
ho
ug
h t
he A
VS
syst
em
do
es
no
t allo
w V
L t
o b
e r
eco
rded
, th
is is
invari
ab
ly r
eco
rded
in
DA
KA
R.
Vacati
on
Leave a
pp
licati
on
fo
rms
are
bein
g s
eq
uen
tially
nu
mb
ere
d.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 105
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S –
PE
RS
ON
AL
EM
OLU
ME
NT
S
Vacati
on
Leav
e A
pp
licati
on
Fo
rms
lackin
g D
ate
of
Ap
pro
val
It is
reco
mm
en
ded
th
at
for
co
ntr
ol p
urp
ose
s, t
he d
ate
of
ap
pro
val o
f V
L is
reco
rded
by t
he r
esp
ecti
ve s
en
ior
offi
cer
up
on
au
tho
risa
tio
n.
Mo
reo
ver, V
L is
to b
e a
uth
ori
sed
pri
or
to
uti
lisati
on
.
G
P4
4 f
orm
is
bein
g u
sed
an
d
ap
pro
ved
as
req
uir
ed
.Im
ple
men
ted
Req
uest
s fo
r A
pp
rova
l fo
r O
vert
ime W
ork
no
t ra
ised
A d
eta
iled
an
aly
sis
of
the n
ecess
ary
ad
dit
ion
al h
ou
rs a
nd
re
qu
ired
pers
on
nel is
to
be p
rep
are
d p
rio
r to
th
e p
erf
orm
an
ce
of
overt
ime w
ork
. D
C is
als
o t
o e
nsu
re t
hat
these
overt
ime
req
uest
s are
du
ly a
uth
ori
sed
by t
he P
erm
an
en
t S
ecre
tary
, as
per
PS
MC
.
R
eq
uest
s in
clu
de a
deta
iled
wo
rk
pla
n f
or
req
uest
ed
overt
ime h
ou
rs
ind
icati
ng
ho
w h
ou
rs w
ill b
e u
sed
th
ree m
on
ths
in a
dvan
ce. A
ll re
qu
est
s are
bein
g a
pp
roved
by t
he
Perm
an
en
t S
ecre
tary
.
Imp
lem
en
ted
Ministry for FinanceDepartment of Contracts – Expenditure and Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Oth
er
Sh
ort
com
ing
s in
rela
tio
n t
o P
ers
on
al E
mo
lum
en
ts
Th
e m
ain
ten
an
ce o
f p
rop
er, c
orr
ect
an
d r
elia
ble
reco
rds
is a
fu
nd
am
en
tal ele
men
t o
f a s
ou
nd
syst
em
of
inte
rnal c
on
tro
l o
ver
pers
on
al e
mo
lum
en
ts.
Reg
ula
r re
co
ncili
ati
on
s b
etw
een
AV
S r
ep
ort
s an
d V
L, a
s w
ell
as
SL
reco
rds,
are
to
be p
erf
orm
ed
by t
he o
fficer
in c
harg
e, t
o
en
sure
th
at
any r
ele
van
t d
ocu
men
ts a
nd
reco
rds
are
up
date
d
acco
rdin
gly
. R
eq
uest
s fo
r tr
an
sfer
of
VL
ho
urs
fro
m o
ne y
ear
to t
he n
ext
are
to
be r
ais
ed
in a
tim
ely
man
ner
an
d in
lin
e w
ith
P
SM
C r
eq
uir
em
en
ts.
Mo
reo
ver,
every
eff
ort
is t
o b
e m
ad
e t
o e
nsu
re t
hat
overt
ime
cla
im s
heets
are
du
ly v
eri
fied
an
d t
alli
ed
ag
ain
st r
ela
ted
reco
rds,
p
rio
r to
eff
ecti
ng
paym
en
t, in
ord
er
to a
vo
id a
ny d
iscre
pan
cie
s.
NA
O a
ckn
ow
led
ges
that
du
e t
o p
ote
nti
al st
aff
sh
ort
ag
es,
w
ork
load
pre
ssu
res
may a
ccu
mu
late
. N
on
eth
ele
ss, i
t is
ad
vis
ab
le t
hat
offi
cers
are
en
co
ura
ged
to
take t
he a
ssig
ned
b
reak t
ime, as
ou
tlin
ed
in
th
e p
ert
inen
t w
ork
ing
tim
e
reg
ula
tio
n.
Fu
rth
erm
ore
, N
AO
is
ag
ain
reco
mm
en
din
g D
C t
o r
eco
nsi
der
the e
nh
an
cem
en
t o
f th
e p
rese
nt
AV
S, so
th
at
typ
ical
weakn
ess
es,
as
ou
tlin
ed
ab
ove, a
re m
inim
ised
. D
C is
to
make
th
e u
tmo
st u
se o
f it
s sy
stem
(s)
in p
lace.
Inst
ructi
on
s w
ere
giv
en
to
reco
up
th
e a
mo
un
t.
Man
ag
em
en
t is
to
en
sure
th
at
the
full
am
ou
nt
is r
eco
up
ed
.
Reco
ncili
ati
on
s are
bein
g c
arr
ied
o
ut.
Req
uest
s fo
r th
e t
ran
sfer
of
VL
h
ou
rs t
o t
he f
ollo
win
g y
ear
are
bein
g
rais
ed
in a
tim
ely
man
ner.
A M
em
o w
as
issu
ed
to
rem
ind
o
fficers
to
take t
he m
an
dato
ry
fift
een
min
ute
bre
ak.
Reco
mm
en
dati
on
has
been
no
ted
.
Th
e s
itu
ati
on
will
be r
ecti
fied
on
ce
the A
VS
syst
em
is
up
gra
ded
.
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Sep
tem
ber
20
17
Public Accounts | 107
Ministry for Health
Sir Paul Boffa Hospital – Contractual Services and Professional Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
Lack o
f In
tern
al C
on
tro
l
The w
eakness
es
in in
tern
al c
ontr
ol u
ltim
ate
ly im
pin
ge o
n t
he
ove
rall
contr
ol e
nvir
onm
ent
wit
hin
the r
esp
ecti
ve f
un
cti
on
s o
f th
e h
osp
ital.
In
th
is r
eg
ard
, Man
ag
em
en
t is
en
co
ura
ged
to
im
ple
men
t N
AO
’s r
eco
mm
en
dati
on
s su
gg
est
ed
un
der
the
resp
ecti
ve o
bse
rvati
on
s fo
r a s
ou
nd
au
dit
tra
il an
d t
ran
spare
nt
pro
ced
ure
s.
Lack o
f in
tern
al co
ntr
ols
sta
rted
b
ein
g t
ackle
d t
hro
ug
h t
he f
ollo
win
g
acti
on
s:
A p
rese
nta
tio
n w
ith
resp
ect
to t
he
Co
ntr
ol E
nvir
on
men
t w
as
deliv
ere
d.
MD
H h
as
init
iate
d t
he p
rocess
of
em
bed
din
g r
isk m
an
ag
em
en
t in
th
eir
op
era
tio
ns.
M
an
ag
em
en
t in
ten
ds
to e
xte
nd
th
is c
ult
ure
to
o
ther
en
titi
es,
in
clu
din
g S
AM
OC
.
CP
SU
is
liais
ing
wit
h t
he
Dep
art
men
t o
f C
on
tracts
reg
ard
ing
is
suin
g o
f te
nd
ers
.
A lis
t o
f te
nd
ers
th
at
sho
uld
be
giv
en
pri
ori
ty a
nd
pro
cess
ed
as
earl
y a
s p
oss
ible
was
pro
vid
ed
to
th
e D
ep
art
men
t o
f C
on
tracts
.
Imp
lem
en
ted
Decem
ber
20
17
Imp
lem
en
ted
Public Accounts | 109
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pati
en
ts’ C
ate
rin
g S
erv
ices
Co
ntr
act
Exte
nsi
on
Am
big
uit
y
Failu
re t
o a
bid
e b
y t
he o
rig
inal c
on
tract
co
nd
itio
ns
cre
ate
s am
big
uit
ies
an
d r
ed
uces
the le
vel o
f tr
an
spare
ncy.
Thus,
such
d
ecis
ions
are
to
be a
vo
ided
.
Sco
pe o
f th
e A
gre
em
en
t n
ot
Co
mp
reh
en
sive
Req
uir
em
ents
are
to
be d
uly
pla
nned
in o
rder
to e
nsu
re t
hat
the
resp
ecti
ve p
rocure
ment
auth
ori
ty is
ob
tain
ed
. Co
mp
rehensi
ve
ag
reem
ents
are
to
be d
raw
n u
p a
cco
rdin
gly
.
Late
Un
dert
akin
g o
f In
sura
nce P
olic
y
A c
op
y o
f th
e in
sura
nce p
olic
y is
to
be in
vari
ab
ly r
eq
uest
ed
an
d
file
d f
or
ease
of
refe
ren
ce a
s w
ell
as
for
au
dit
pu
rpo
ses.
It
is
als
o t
o b
e e
nsu
red
th
at
such
po
licie
s co
ver
the e
nti
re c
on
tract
peri
od
.
Reco
mm
en
dati
on
has
been
no
ted
.
Th
e M
inis
try iss
ued
in
stru
cti
on
s to
it
s st
aff
wit
h a
vie
w t
o a
vo
id s
imila
r si
tuati
on
s.
Reco
mm
en
dati
on
has
been
no
ted
.
An
SO
P f
or
the m
on
ito
rin
g o
f B
an
k
Gu
ara
nte
es
an
d In
sura
nce P
olic
ies
has
been
dra
wn
up
.
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for HealthSir Paul Boffa Hospital – Contractual Services and Professional Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lackin
g C
on
tro
ls h
am
peri
ng
th
e V
eri
ficati
on
of
Invo
ices
A)
Keep
ing
do
cum
enta
tio
n t
o s
ub
stanti
ate
the a
ctu
al m
eal o
rders
is
of
utm
ost
imp
ort
ance
.
B)
SA
MO
C is
to
inve
stig
ate
th
e d
iscre
pan
cie
s h
igh
ligh
ted
du
rin
g
the a
ud
it a
nd
take
necess
ary
acti
on
wit
h t
he s
up
plie
r.
C)
Deliv
ery
no
tes
are
to
be e
nd
ors
ed
on
ly a
fter
the d
eta
ils a
re
veri
fied
wit
h t
he a
ctu
al m
eals
co
nsi
gn
ed
.
D)
Wh
en
th
e d
eliv
ery
no
tes
an
d invo
ices
are
reco
ncile
d t
o t
he
actu
al o
rders
, su
ch
veri
ficati
on
is
ren
dere
d m
ore
mean
ing
ful.
Ag
reem
en
t P
rovis
ion
s n
ot
ap
plie
d
Th
e p
rovis
ion
s o
f th
e t
en
der
do
cu
men
t are
to
be
fully o
bse
rved
. A
deq
uate
in
tern
al co
ntr
ols
are
to
be
imp
lem
en
ted
to
en
sure
an
eco
no
mic
an
d e
fficie
nt
serv
ice.
Man
ag
em
en
t exp
lain
ed
th
at
the m
en
u c
ou
nt
refe
rs t
o a
do
cu
men
t cre
ate
d b
y t
he s
up
plie
r fo
r it
s o
wn
pro
du
cti
on
n
eed
s.
Th
e t
ota
l am
ou
nt
invo
iced
is
the
am
ou
nt
wh
ich
sh
ou
ld
be c
om
pare
d t
o t
he
meals
ord
ere
d a
nd
actu
ally
deliv
ere
d. T
he
sup
plie
r st
ill c
harg
es
the
pri
ce f
or
a w
ho
le m
eal
irre
specti
ve o
f w
heth
er
or
no
t a s
ele
cti
on
of
all
the d
ish
es
is m
ad
e.
SA
MO
C a
re c
urr
en
tly in
th
e p
rocess
o
f a
malg
am
ati
ng
exis
tin
g s
oft
ware
w
ith
CPA
S t
o c
ap
ture
meals
o
rderi
ng
per
ward
in
bo
th M
DH
an
d
SA
MO
C.
Ch
ecks
wit
h t
he a
mo
un
ts o
rdere
d
will
be c
arr
ied
ou
t an
d r
ela
tive
do
cu
men
ts w
ill b
e k
ep
t acco
rdin
gly
.
Deliv
ery
no
tes
are
bein
g e
nd
ors
ed
b
y t
he w
ard
’s n
urs
ing
sta
ff.
Inst
ructi
on
s to
sta
ff w
ere
iss
ued
in
C
ircu
lar
No
. M
DH
98
/20
17.
Ch
ecks
an
d r
eco
ncili
ati
on
s w
ill b
e
carr
ied
ou
t.
Men
us
will
be a
men
ded
acco
rdin
gly
.
Decem
ber
20
17
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
May 2
017
Public Accounts | 111
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lackin
g C
on
tro
ls h
am
peri
ng
th
e V
eri
ficati
on
of
Invo
ices
A)
Keep
ing
do
cum
enta
tio
n t
o s
ub
stanti
ate
the a
ctu
al m
eal o
rders
is
of
utm
ost
imp
ort
ance
.
B)
SA
MO
C is
to
inve
stig
ate
th
e d
iscre
pan
cie
s h
igh
ligh
ted
du
rin
g
the a
ud
it a
nd
take
necess
ary
acti
on
wit
h t
he s
up
plie
r.
C)
Deliv
ery
no
tes
are
to
be e
nd
ors
ed
on
ly a
fter
the d
eta
ils a
re
veri
fied
wit
h t
he a
ctu
al m
eals
co
nsi
gn
ed
.
D)
Wh
en
th
e d
eliv
ery
no
tes
an
d invo
ices
are
reco
ncile
d t
o t
he
actu
al o
rders
, su
ch
veri
ficati
on
is
ren
dere
d m
ore
mean
ing
ful.
Ag
reem
en
t P
rovis
ion
s n
ot
ap
plie
d
Th
e p
rovis
ion
s o
f th
e t
en
der
do
cu
men
t are
to
be
fully o
bse
rved
. A
deq
uate
in
tern
al co
ntr
ols
are
to
be
imp
lem
en
ted
to
en
sure
an
eco
no
mic
an
d e
fficie
nt
serv
ice.
Man
ag
em
en
t exp
lain
ed
th
at
the m
en
u c
ou
nt
refe
rs t
o a
do
cu
men
t cre
ate
d b
y t
he s
up
plie
r fo
r it
s o
wn
pro
du
cti
on
n
eed
s.
Th
e t
ota
l am
ou
nt
invo
iced
is
the
am
ou
nt
wh
ich
sh
ou
ld
be c
om
pare
d t
o t
he
meals
ord
ere
d a
nd
actu
ally
deliv
ere
d. T
he
sup
plie
r st
ill c
harg
es
the
pri
ce f
or
a w
ho
le m
eal
irre
specti
ve o
f w
heth
er
or
no
t a s
ele
cti
on
of
all
the d
ish
es
is m
ad
e.
SA
MO
C a
re c
urr
en
tly in
th
e p
rocess
o
f a
malg
am
ati
ng
exis
tin
g s
oft
ware
w
ith
CPA
S t
o c
ap
ture
meals
o
rderi
ng
per
ward
in
bo
th M
DH
an
d
SA
MO
C.
Ch
ecks
wit
h t
he a
mo
un
ts o
rdere
d
will
be c
arr
ied
ou
t an
d r
ela
tive
do
cu
men
ts w
ill b
e k
ep
t acco
rdin
gly
.
Deliv
ery
no
tes
are
bein
g e
nd
ors
ed
b
y t
he w
ard
’s n
urs
ing
sta
ff.
Inst
ructi
on
s to
sta
ff w
ere
iss
ued
in
C
ircu
lar
No
. M
DH
98
/20
17.
Ch
ecks
an
d r
eco
ncili
ati
on
s w
ill b
e
carr
ied
ou
t.
Men
us
will
be a
men
ded
acco
rdin
gly
.
Decem
ber
20
17
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
May 2
017
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pro
vis
ion
of
Sta
ff M
eals
Pro
cu
rem
en
t is
to
be a
deq
uate
ly m
on
ito
red
su
ch
th
at
the
necess
ary
arr
an
gem
en
ts t
o iss
ue n
ew
ten
ders
are
pla
nn
ed
w
ell
in a
dvan
ce a
nd
to
asc
ert
ain
ad
here
nce t
o s
tan
din
g
pro
cu
rem
en
t re
gu
lati
on
s fo
r tr
an
spare
ncy a
nd
fair
co
mp
eti
tio
n.
Ad
dit
ion
ally
, M
an
ag
em
en
t is
to
en
sure
th
at
the n
ecess
ary
fo
rmal ag
reem
en
ts w
ith
co
ntr
acto
rs a
re d
raw
n u
p a
cco
rdin
gly
.
Man
ag
em
en
t h
ad
been
in
dis
cu
ssio
n w
ith
th
e
sup
plie
r to
red
uce
the r
ate
ch
arg
ed
. In
D
ecem
ber
20
16 D
O
ap
pro
val h
ad
been
g
ran
ted
by M
FIN
fo
r th
e p
rovis
ion
of
staff
meals
fo
r o
ne
year
at
€3
per
meal.
H
ow
ever
up
on
firs
t co
nsi
gn
men
t, t
he T
rad
e
Un
ion
rep
rese
nta
tive
state
d t
hat
it w
as
no
t accep
tab
le t
hat
the c
ho
ice h
ad
been
re
du
ced
fro
m 3
1 to
14
ite
ms.
T
hu
s,
this
ag
reem
en
t w
as
ren
eg
oti
ate
d t
o €
3.6
5
bu
t in
clu
din
g 3
1 it
em
s,
even
th
ou
gh
th
e
ag
reem
en
t h
ad
no
t yet
been
co
nclu
ded
. It
will
co
ver
fro
m J
an
uary
20
17 f
or
an
ap
pro
xim
ate
p
eri
od
of
on
e y
ear.
DO
ap
pro
val fo
r th
e n
ew
ra
te h
as
been
gra
nte
d.
A n
ew
ten
der
was
sub
mit
ted
to
Co
ntr
acts
Dep
art
men
t fo
r p
ub
licati
on
.
Sep
tem
ber
20
17
Ministry for HealthSir Paul Boffa Hospital – Contractual Services and Professional Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pro
vis
ion
of
Inte
rnal S
ecu
rity
Serv
ices
Exte
nsi
on
s to
Co
ntr
act
hin
deri
ng
Fair
Co
mp
eti
tio
n
Th
e lim
it, b
e it
by p
eri
od
or
am
ou
nt,
up
to
wh
en
co
ntr
acts
may
be e
xte
nd
ed
, is
to b
e s
tric
tly in
lin
e w
ith
th
e o
rig
inal call
for
ten
der, f
ollo
win
g w
hic
h, as
per
best
pra
cti
ce, a f
resh
call
is t
o
be iss
ued
. T
his
will
en
han
ce t
ran
spare
ncy a
nd
su
pp
ort
a f
air
co
mp
eti
tio
n a
mo
ng
st p
rosp
ecti
ve b
idd
ers
.
All
pro
cu
rem
en
t is
to
be m
ad
e in
acco
rdan
ce w
ith
th
e p
revaili
ng
re
gu
lati
on
s. T
hu
s, a
pp
rop
riate
ap
pro
vals
are
to
be in
vari
ab
ly
ob
tain
ed
pri
or
to e
nte
ring
into
any c
om
mit
ments
.
Th
e a
tten
tio
n o
f M
an
ag
em
en
t is
to
be d
raw
n t
o A
rtic
le 2
5 o
f th
e F
iscal R
esp
on
sib
ility
Act
wh
ich
pro
vid
es
for
dis
cip
linary
acti
on
ag
ain
st t
he r
esp
on
sib
le o
fficers
wh
en
pro
cu
rem
en
t is
no
t ap
pro
pri
ate
ly a
uth
ori
sed
.
A n
ew
ten
der
was
sub
mit
ted
to
C
on
tracts
Dep
art
men
t an
d is
aw
ait
ing
pu
blic
ati
on
.
A r
eq
uest
fo
r a n
eg
oti
ate
d
pro
ced
ure
was
sou
gh
t fr
om
th
e
Co
ntr
acts
Dep
art
men
t fo
r th
e
pro
vis
ion
of
secu
rity
serv
ices
for
the y
ear
20
17.
Sep
tem
ber
20
17
Imp
lem
en
ted
Public Accounts | 113
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L IS
SU
ES
Cle
an
ing
Serv
ices
at
Sir
Pau
l B
off
a H
osp
ital
Lack o
f C
on
tro
l o
ver
Att
en
dan
ce R
eco
rds
Man
ag
em
en
t is
to
co
nd
uct
ad
eq
uate
co
ntr
ol an
d m
on
ito
rin
g
over
thir
d p
art
y c
on
tracts
. Invo
ices
are
to
be p
roce
ssed
fo
r p
aym
ent
only
if t
he r
ele
vant
sup
po
rtin
g d
ocum
enta
tio
n is
duly
si
gned
as
req
uir
ed
and
co
nfi
rmed
by a
resp
onsi
ble
offi
cer
fro
m
SP
BH
or
SA
MO
C, a
s ap
plic
ab
le.
A t
en
der
for
the ‘L
easi
ng
of
Att
en
dan
ce a
nd
Tim
e V
eri
ficati
on
M
ean
s fo
r C
on
tractu
al S
taff
A
tten
dan
ce a
t M
DH
an
d S
AM
OC
’ h
as
been
pu
blis
hed
in
No
vem
ber
20
16. In
th
e m
ean
tim
e, att
en
dan
ce
sheets
fo
r cle
an
ers
are
bein
g
sig
ned
by t
he c
lean
ers
th
em
selv
es,
an
d e
nd
ors
ed
b
y t
he r
esp
ecti
ve
man
ag
er.
Ch
ecks
are
bein
g c
arr
ied
ou
t b
y t
he
Fin
an
cia
l C
on
tro
ller.
Imp
lem
en
ted
Imp
lem
en
ted
Cle
an
ing
Serv
ices
at
Mate
r D
ei H
osp
ital an
d S
ir A
nth
ony M
am
o
On
colo
gy C
en
tre
Th
e r
ele
van
t fo
rmal ag
reem
en
t is
to
be d
uly
sig
ned
pri
or
to t
he
co
mm
en
cem
en
t o
f se
rvic
es.
A
new
ten
der
was
sub
mit
ted
an
d is
aw
ait
ing
pu
blic
ati
on
.S
ep
tem
ber
20
17
So
ftw
are
Syst
em
Main
ten
an
ce A
gre
em
en
t n
ot
form
ally
re
new
ed
In o
rder
to e
nhance
co
ntr
ols
, it
is im
po
rtant
to m
onit
or
the
pro
vis
ions
stip
ula
ted
in a
co
ntr
act
and
dra
w u
p t
he r
ele
vant
ag
reem
ent
for
leg
al b
ackin
g.
Any r
enew
al n
oti
ces
are
to
be
end
ors
ed
by b
oth
part
ies.
A
n e
xte
nsi
on
to
th
e c
on
tract
for
a
furt
her
peri
od
of
thre
e y
ears
fro
m
7th O
cto
ber
20
14 u
p t
o 6
th O
cto
ber
20
17 a
s p
er
co
ntr
act
term
s, is
bein
g
eff
ecte
d.
May 2
017
Ministry for HealthSir Paul Boffa Hospital – Contractual Services and Professional Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Care
Wo
rker
Serv
ices
Fair
ness
an
d t
ran
spare
ncy a
re t
o b
e a
scert
ain
ed
th
rou
gh
ou
t th
e
pro
cu
rem
en
t p
rocess
. Lett
ers
of
accep
tan
ce a
re t
o b
e p
rop
erl
y
veri
fied
to
en
sure
th
at
they a
re in
lin
e w
ith
th
e a
pp
roval f
rom
th
e r
ele
van
t au
tho
riti
es.
As
reit
era
ted
, fo
r p
rop
er
inte
rnal co
ntr
ol,
SA
MO
C is
to e
nsu
re
that
the n
ecess
ary
ap
pro
val is
in
pla
ce b
efo
re p
roceed
ing
wit
h
the r
esp
ecti
ve p
rocu
rem
en
t. S
ub
co
ntr
acte
d s
erv
ices
are
als
o
to b
e b
acked
up
by a
fo
rmal ag
reem
en
t.
Perf
orm
an
ce G
uara
nte
e
Th
e a
pp
rop
riate
man
ag
em
en
t o
f co
ntr
acts
req
uir
es
mo
nit
ori
ng
, su
ch
th
at
the c
on
tracto
r’s
att
en
tio
n is
dra
wn
and
co
rrecti
ve
acti
on is
take
n in
the e
vent
of
no
n-c
om
plia
nce
. S
tric
t ad
here
nce
to
the r
eq
uir
em
ents
laid
do
wn b
y D
C is
reco
mm
end
ed
; thus,
a
cop
y o
f a v
alid
bank g
uara
nte
e is
to
be d
uly
pro
vid
ed
and
file
d
acc
ord
ing
ly.
Tim
esh
eets
Man
ag
em
en
t is
du
ty b
ou
nd
to
en
sure
th
at
the in
tere
st o
f G
overn
men
t is
safe
gu
ard
ed
, esp
ecia
lly g
iven
th
at
sub
stan
tial
am
ou
nts
are
bein
g d
isb
urs
ed
fro
m t
he t
axp
ayers
’ m
on
ey o
n
such
serv
ices.
T
hu
s, a
ny c
lau
ses
inclu
ded
in
th
e c
on
tracts
are
to
be f
ully
ob
serv
ed
to
avo
id u
nd
ue e
xp
en
dit
ure
.
A t
en
der
for
the ‘P
rovis
ion
of
Care
W
ork
er
Serv
ices
to E
nti
ties
falli
ng
u
nd
er
the r
esp
on
sib
ility
of
the
Parl
iam
en
tary
Secre
tari
at
for
Healt
h,
Min
istr
y f
or
En
erg
y a
nd
Healt
h’ w
as
pu
blis
hed
in
Decem
ber
20
16. T
he
ten
der
is c
urr
en
tly in
th
e e
valu
ati
on
p
rocess
. CP
SU
has
an
ap
pro
val ‘in
p
rin
cip
le’ i
n h
an
d t
o n
eg
oti
ate
a
co
ntr
act
for
20
17.
CP
SU
is
co
nsi
sten
tly w
ork
ing
wit
h
GC
C t
o e
nsu
re c
on
tin
uit
y o
f se
rvic
es
thro
ug
h v
alid
co
ntr
acts
. U
nti
l n
ew
te
nd
ers
are
pu
blis
hed
an
d a
ward
ed
, se
rvic
es
are
ren
dere
d t
hro
ug
h
neg
oti
ate
d p
roced
ure
s.
Th
e D
irecto
r C
on
tracts
(M
DH
) is
m
ain
tain
ing
a d
ata
base
wit
h d
eta
ils
reg
ard
ing
ban
k g
uara
nte
es.
Ban
k g
uara
nte
es
are
bein
g
main
tain
ed
cen
trally
by t
he
Dep
art
men
t o
f C
on
tracts
(M
DH
).
An
SO
P f
or
the m
on
ito
rin
g o
f B
an
k
Gu
ara
nte
es
an
d In
sura
nce p
olic
ies
has
been
dra
wn
up
.
A t
en
der
for
the ‘L
ease
of
Att
en
dan
ce a
nd
Tim
e V
eri
ficati
on
M
ean
s fo
r C
on
tractu
al S
taff
A
tten
dan
ce a
t M
DH
an
d S
AM
OC
’ (D
H 1
29
7/16
Ref
No
. 018
-10
06
7/16
) h
as
been
pu
blis
hed
.
Ten
der
will
be a
ward
ed
.
Th
e n
ew
syst
em
will
be p
ut
in p
lace.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Sep
tem
ber
20
17
Public Accounts | 115
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Ch
an
ge in
Sta
ff L
un
ch
Co
mp
osi
tio
n n
ot
refl
ecte
d in
a C
han
ge
in P
rice
Wit
ho
ut
pre
jud
ice t
o t
he m
eth
od
of
pro
cu
rem
en
t, in
th
e e
ven
t o
f fu
ture
sim
ilar
cir
cu
mst
an
ces,
on
e w
ou
ld e
xp
ect
SA
MO
C t
o
neg
oti
ate
a lo
wer
pri
ce in
ord
er
to e
nsu
re t
hat
valu
e f
or
mo
ney is
o
bta
ined
. D
ocum
enta
tio
n in
this
resp
ect
is t
o b
e fi
led
fo
r fu
ture
re
fere
nce
and
aud
it p
urp
ose
s.
A lo
wer
pri
ce h
as
been
neg
oti
ate
d
wit
h t
he s
up
plie
r.
DO
ap
pro
val w
as
gra
nte
d b
y t
he
Dir
ect
Ord
ers
Secti
on
at
MF
IN f
or
the p
rovis
ion
of
24
,00
0 m
eals
at
€3.
65
in
clu
din
g V
AT, fo
r a p
eri
od
of
on
e y
ear, s
tart
ing
retr
osp
ecti
vely
fr
om
1st J
an
uary
20
17.
A n
ew
ten
der
will
be iss
ued
.
Imp
lem
en
ted
Imp
lem
en
ted
Sep
tem
ber
20
17
En
titl
em
en
t to
Sta
ff M
eals
Th
e d
istr
ibu
tio
n o
f m
eals
to
sta
ff f
alli
ng
sh
ort
of
the
est
ab
lish
ed
req
uir
em
en
ts is
co
nsi
dere
d a
s u
nau
tho
rise
d.
Th
us,
Man
ag
em
en
t is
to
asc
ert
ain
th
at
est
ab
lish
ed
po
licie
s are
invari
ab
ly a
dh
ere
d t
o in
ord
er
to p
reven
t d
iscri
min
ati
on
b
etw
een
em
plo
yees
an
d t
o a
vo
id a
nta
go
nis
m in
th
e w
ork
ing
envir
on
men
t.
Man
ag
em
en
t w
ill b
e e
nsu
rin
g
that
est
ab
lish
ed
reg
ula
tio
ns
an
d
po
licie
s are
ad
here
d t
o t
hro
ug
h t
he
intr
od
ucti
on
of
a n
ew
meal card
IT
sy
stem
fo
r st
aff
.
May 2
017
Pro
vis
ion
of
Inte
rnal S
ecu
rity
Serv
ices
Insu
fficie
nt
Co
mp
lian
ce C
heckin
g
Ob
tain
ing
sp
ecifi
c d
ocu
men
tati
on
en
han
ces
mo
nit
ori
ng
an
d
co
ntr
ol.
Th
us,
it
is a
dvis
ab
le t
hat
the f
ore
go
ing
is
req
uest
ed
ra
nd
om
ly o
n a
reg
ula
r b
asi
s.
Ch
ecks
will
be c
arr
ied
ou
t o
n a
q
uart
erl
y b
asi
s.M
ay 2
017
Ministry for HealthSir Paul Boffa Hospital – Contractual Services and Professional Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pro
vis
ion
of
Info
rmati
on
Tech
no
log
y S
erv
ices
Co
ntr
acts
are
to
be f
orm
alis
ed
, si
gn
ed
an
d fi
led
fo
r ease
of
refe
ren
ce, as
well
as
for
au
dit
pu
rpo
ses.
Fu
rth
erm
ore
, b
efo
re e
ffecti
ng
paym
en
ts, th
e r
esp
on
sib
le
offi
cer
is e
xp
ecte
d t
o e
nsu
re t
hat
the r
esp
ecti
ve invo
ices
were
d
uly
ch
ecke
d a
nd
en
do
rsed
acco
rdin
gly
.
Co
ntr
acts
are
in
th
e p
rocess
of
bein
g f
orm
alis
ed
, si
gn
ed
an
d fi
led
.
Invo
ices
are
bein
g d
uly
ch
ecked
an
d e
nd
ors
ed
by t
he S
AM
OC
F
inan
cia
l C
on
tro
ller.
May 2
017
Imp
lem
en
ted
CO
MP
LIA
NC
E I
SS
UE
S
Lis
t o
f S
ign
ato
ries
no
t p
rovid
ed
Au
tho
rise
d s
ign
ato
ries
sho
uld
be f
orm
ally
do
cu
men
ted
, as
well
as
ap
pro
ved
an
d fi
led
acco
rdin
gly
fo
r fu
ture
refe
ren
ce.
Ad
dit
ion
ally
, th
e r
esp
on
sib
le o
fficer
is t
o m
ake
su
re t
hat
paym
en
t vo
uch
ers
are
du
ly e
nd
ors
ed
.
A lis
t o
f au
tho
rise
d s
ign
ato
ries
was
sub
mit
ted
to
Tre
asu
ry in
Jan
uary
20
17.
Paym
en
t V
ou
ch
ers
are
bein
g d
uly
en
do
rsed
.
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 117
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Pu
blic
ati
on
of
Aw
ard
ed
Dir
ect
Ord
ers
an
d V
ari
ati
on
to
Ten
der
no
t co
nfi
rmed
Offi
cers
in
ch
arg
e a
re t
o b
e f
ully
aw
are
of
the r
ele
van
t re
gu
lati
on
s an
d e
nsu
re t
hat
the r
eq
uir
ed
pu
blic
ati
on
s in
th
e
Go
vern
men
t G
aze
tte f
eatu
re a
cco
rdin
gly
in
a t
imely
man
ner
to e
nh
an
ce t
ran
spare
ncy.
Du
rin
g 2
016
, C
PS
U p
ub
lish
ed
th
e
follo
win
g:
- D
ep
art
men
tal Te
nd
ers
aw
ard
ed
- A
lis
t o
f vari
ati
on
s o
n c
on
tracts
- D
irect
Ord
ers
aw
ard
ed
Imp
lem
en
ted
Pay
men
ts t
o V
AT
Reg
iste
red
Serv
ice P
rovid
er
byp
ass
ing
th
e
Pu
rch
ase
s Led
ger
Co
ntr
ol o
ver
cre
dit
ors
, as
well
as
ove
r th
e r
esp
ecti
ve V
AT
pay
ab
le,
is e
asi
ly lo
st if
purc
hase
s tr
ansa
cti
ons
byp
ass
th
e p
rop
er
led
ger.
Mu
lti-
paym
en
ts a
re t
o b
e u
sed
on
ly f
or
paym
en
ts t
hat
do
no
t in
clu
de a
VA
T e
lem
en
t. T
he V
AT
nu
mb
ers
of
all
reg
iste
red
su
pp
liers
fo
r g
oo
ds
an
d/o
r se
rvic
es
are
to
be in
vari
ab
ly s
ho
wn
o
n t
he p
aym
en
t vo
ucher.
This
will
serv
e a
s aud
it t
rail
to a
ssis
t th
e V
AT
Dep
art
ment
in e
nsu
ring
the c
olle
cti
on o
f th
e r
esp
ecti
ve
ind
irect
tax.
M
ult
i-p
aym
en
ts w
hic
h w
ere
eff
ecte
d b
y S
AM
OC
rela
ted
to
su
pp
liers
wh
ich
are
no
t re
gis
tere
d
wit
h t
he V
AT
Dep
art
men
t, s
ince
paym
en
ts w
ere
iss
ued
on
ID
Card
N
um
bers
. N
o V
AT
reg
iste
red
eco
no
mic
op
era
tors
were
paid
th
rou
gh
mu
lti-
paym
en
ts.
Imp
lem
en
ted
No
n-c
om
plia
nce
wit
h V
AT
Leg
isla
tio
n
Offi
cers
in c
harg
e a
re t
o e
nsu
re t
hat
they a
re f
urn
ish
ed
wit
h
a p
rop
er
fisc
al d
ocu
men
t m
eeti
ng
th
e c
rite
ria s
et
ou
t in
th
e
VA
T A
ct
for
every
paym
en
t. A
ll re
ceip
ts a
re t
o b
e k
ep
t in
th
e
rele
van
t fi
le t
o s
up
po
rt t
he r
ele
van
t p
aym
en
ts.
M
an
ag
em
en
t is
en
suri
ng
th
at
all
paym
en
ts a
re s
up
po
rted
wit
h t
he
necess
ary
fisc
al d
ocu
men
tati
on
.
Imp
lem
en
ted
Ministry for HealthSir Paul Boffa Hospital – Contractual Services and Professional Services
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
Inve
nto
ry M
an
ag
em
en
t
Fo
r eff
ecti
ve c
on
tro
ls o
ver
the t
rackin
g a
nd
valu
ati
on
of
fixed
ass
ets
, S
AM
OC
is
to m
ain
tain
an
up
date
d inven
tory
d
ata
base
an
d e
nsu
re t
hat
the in
form
ati
on
is
accu
rate
an
d
co
mp
lete
. A
n o
fficer
en
tru
sted
wit
h t
he r
esp
on
sib
ility
of
inven
tory
man
ag
em
en
t is
als
o e
xp
ecte
d t
o p
erf
orm
peri
od
ical
ph
ysi
cal re
co
ncili
ati
on
s. To
th
is e
ffect,
Man
ag
em
en
t is
to
be
gu
ided
by t
he Inven
tory
Co
ntr
ol R
eg
ula
tio
ns
est
ab
lish
ed
in
MF
C
ircu
lar
No
. 14
/99
.
Man
ag
em
en
t is
in
th
e p
rocess
o
f en
suri
ng
co
mp
lian
ce w
ith
MF
C
ircu
lar
No
. 14
/99
.
Ju
ne 2
017
Public Accounts | 119
Ministry for the Family and Social Solidarity
Department of Social Security – Invalidity Pensions
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L IS
SU
ES
Pay
ment
of
Inva
lidit
y P
ensi
on in
Exc
ess
NA
O r
eco
mm
end
s th
at
a p
eri
od
ical r
evie
w o
f p
ers
onal fi
les,
esp
ecia
lly t
ho
se p
ert
ain
ing
to
cla
imants
benefi
ttin
g f
rom
a
marr
ied
rate
, is
carr
ied
out
to e
nsu
re t
hat
any e
rro
rs a
re d
ete
cte
d
as
earl
y a
s p
oss
ible
. C
orr
ecti
ve a
cti
on is
to
be t
ake
n in
a t
imely
m
anner,
thus
safe
guard
ing
the p
rop
er
use
of
pub
lic f
und
s.
Su
perv
iso
ry c
hecks
an
d w
ritt
en
in
stru
cti
on
s w
ill b
e in
tro
du
ced
.
Ch
ecklis
ts w
ill b
e in
tro
du
ced
, co
mp
lem
en
ted
by a
deq
uate
tr
ain
ing
.
Fu
rth
erm
ore
, a p
olic
y in
clu
din
g t
he
sett
ing
of
tim
e lim
its
wit
hin
wh
ich
co
rrecti
ve a
cti
on
sh
ou
ld b
e t
aken
, w
ill b
e iss
ued
.
May 2
017
Ju
ly 2
017
Ju
ly 2
017
Lack
of
Peri
od
ical R
e-a
ssess
ment
of
Case
s
The D
ep
art
ment
is t
o c
ond
uct
a p
eri
od
ic r
e-a
ssess
ment
of
case
s,
whic
h is
to
inclu
de t
ho
se b
enefi
cia
ries
rece
ivin
g a
serv
ice p
ensi
on
and
IP
sim
ult
aneo
usl
y. M
ore
ove
r, th
e D
ep
art
ment
is t
o r
echeck
in S
AB
S t
ho
se c
ase
s hav
ing
IP
aw
ard
ed
on a
perm
anent
basi
s,
to r
eco
nfi
rm t
heir
sta
tus.
In c
ase
of
err
ors
, im
med
iate
co
rrecti
ve
measu
res
are
to
be c
onsi
dere
d.
Su
perv
iso
ry c
hecks
an
d w
ritt
en
in
stru
cti
on
s w
ill b
e in
tro
du
ced
.
Ch
ecklis
ts w
ill b
e in
tro
du
ced
, co
mp
lem
en
ted
by a
deq
uate
tr
ain
ing
.
Fu
rth
erm
ore
, a p
olic
y in
clu
din
g t
he
sett
ing
of
tim
e lim
its
wit
hin
wh
ich
co
rrecti
ve a
cti
on
sh
ou
ld b
e t
aken
, w
ill b
e iss
ued
.
May 2
017
Ju
ly 2
017
Ju
ly 2
017
Reco
up
ment
of
Arr
ears
fo
llow
ing
Pay
ments
to
Benefi
ciary
Pro
per
ch
eckin
g is
to b
e c
arr
ied
ou
t p
rio
r to
iss
uin
g IP
arr
ears
p
aym
en
ts f
rom
on
e S
ecti
on
wit
hin
DS
S, w
hils
t h
avin
g a
no
ther
Secti
on
gra
du
ally
reco
up
ing
am
ou
nts
overp
aid
. T
his
can
be
ach
ieved
if a
ll se
cti
on
s w
ith
in D
SS
liais
e w
ith e
ach o
ther.
MF
SS
iss
ued
in
stru
cti
on
s to
all
sup
erv
iso
rs t
o b
e m
ore
dili
gen
t o
n a
uth
ori
sati
on
of
IP c
laim
s an
d
sickn
ess
ben
efi
t o
verp
aym
en
t.
Fu
rth
erm
ore
, N
I86
fo
rm is
bein
g
fille
d in
as
a c
hecklis
t.
Imp
lem
en
ted
Public Accounts | 121
Ministry for the Family and Social Solidarity
Elderly and Community Care Department – Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
Inacc
ura
cie
s in
Allo
wan
ces
paid
to
Gen
era
l P
racti
tio
ners
It w
as
sati
sfacto
rily
no
ted
th
at
EC
CD
has
alr
ead
y f
ully
co
llab
ora
ted
wit
h N
AO
to
en
sure
th
at
the f
ull
am
ou
nt
du
e f
rom
th
e m
en
tio
ned
GP
s w
as
du
ly r
ecalc
ula
ted
.
Th
e D
ep
art
men
t co
uld
co
nsi
der
intr
od
ucin
g n
ew
pro
ced
ure
s to
en
sure
th
at
co
ntr
ols
over
the p
aym
en
t o
f p
ers
on
al
em
olu
men
ts a
re in
pla
ce. M
an
ag
em
en
t m
igh
t u
se a
syst
em
o
f p
eri
od
ical excep
tio
n r
ep
ort
ing
, w
here
by fi
gu
res
such
as
un
usu
ally
hig
h o
r lo
w p
aym
en
ts, a
mo
ng
st o
thers
, are
ass
ess
ed
an
d in
vest
igate
d.
Th
is w
ou
ld e
nsu
re t
hat
any iss
ues
are
tackle
d
imm
ed
iate
ly a
nd
th
at
any e
rro
rs d
o n
ot
spill
over
a larg
e
nu
mb
er
of
sala
ry p
aym
en
ts.
By s
o d
oin
g, t
he D
ep
art
men
t w
ou
ld b
e e
nsu
rin
g t
hat
any o
verp
aym
en
ts o
r u
nd
erp
aym
en
ts
are
kep
t at
the m
inim
um
am
ou
nts
po
ssib
le.
A r
eco
rd o
f th
ese
ch
ecks
sho
uld
be k
ep
t fo
r fu
ture
refe
ren
ce.
Furt
herm
ore
, it
is r
eco
mm
end
ed
that
EC
CD
is in
po
ssess
ion
o
f th
e f
ull
deta
ils o
f th
e a
ttend
ance
at
SV
PR
of
said
GP
s. T
his
w
ou
ld e
nsu
re t
hat
pro
per
ch
ecks
can
be c
arr
ied
ou
t b
efo
re
the a
mo
un
ts d
ue t
o t
hem
, esp
ecia
lly in
rela
tio
n t
o t
he E
DA
, are
d
isb
urs
ed
.
Overp
aym
en
ts a
re b
ein
g r
eco
up
ed
.
Th
e J
ob
Pla
ns
Allo
wan
ce w
as
am
en
ded
as
necess
ary
in
th
e
DA
KA
R s
yst
em
to
refl
ect
the
Jo
b P
lan
co
nd
ucte
d b
y G
en
era
l P
racti
tio
ners
.
A P
rin
cip
al O
fficer
will
be a
ssig
ned
p
ayro
ll d
uti
es.
ED
A f
orm
s are
bein
g c
ert
ified
co
rrect.
Imp
lem
en
ted
Imp
lem
en
ted
Sep
tem
ber
20
17
Imp
lem
en
ted
Public Accounts | 123Ministry for the Family and Social Solidarity Elderly and Community Care Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Em
plo
yee s
imu
ltan
eo
usl
y w
ork
ing
wit
h t
wo
Go
vern
men
t D
ep
art
men
ts
In t
he e
ven
tualit
y t
hat
em
plo
yees
wo
rkin
g w
ith
in G
overn
men
t D
ep
art
men
ts h
ave a
no
ther
em
plo
ym
en
t, t
here
sh
ou
ld b
e a
fo
rmal u
nd
ers
tan
din
g b
etw
een
th
e t
wo
Dep
art
men
ts a
bo
ut
the
em
plo
yees’
co
nd
itio
ns
of
wo
rk a
nd
sala
ry a
rran
gem
en
ts.
It is
als
o r
eco
mm
en
ded
th
at
the D
ep
art
men
t en
sure
s th
at
the C
en
tral S
ala
ries
Secti
on
is in
form
ed
of
this
SA
’s s
itu
ati
on
, i.e
. th
at
she is
wo
rkin
g w
ith
tw
o d
iffe
ren
t G
overn
men
t D
ep
art
men
ts, h
en
ce p
racti
cally
en
gag
ed
by t
he s
am
e e
mp
loyer,
so t
hat
tax iss
ues
an
d G
overn
men
t b
on
use
s are
co
rrectl
y
acco
un
ted
fo
r.
Fu
rth
erm
ore
, E
CC
D s
ho
uld
co
nsi
der
ass
ess
ing
wh
eth
er
the
sam
e s
itu
ati
on
in
rela
tio
n t
o t
he p
aym
en
t o
f G
overn
men
t b
on
use
s re
cu
rred
du
rin
g t
he y
ears
20
10 t
o 2
014
, bein
g t
he
peri
od
du
rin
g w
hic
h t
his
em
plo
yee w
as
em
plo
yed
wit
h b
oth
D
ep
art
men
ts.
Th
e p
oss
ibili
ty o
f ra
isin
g a
cla
im f
or
refu
nd
sh
ou
ld a
lso
be c
on
sid
ere
d.
Th
is s
itu
ati
on
vis
-à-v
is e
mp
loym
en
t h
as
been
recti
fied
.
Acco
rdin
g t
o r
eco
rds,
no
em
plo
yees
receiv
ing
rem
un
era
tio
n
fro
m a
no
ther
en
tity
are
wo
rkin
g o
n
red
uced
ho
urs
.
On
2n
d M
arc
h 2
017
, a c
ircu
lar
was
issu
ed
req
uest
ing
all
em
plo
yees
of
AA
CC
D w
ho
receiv
e r
em
un
era
tio
n
of
an
y s
ort
fro
m a
ny o
ther
go
vern
men
t en
tity
are
to
fill
in a
d
ecla
rati
on
in
th
is r
eg
ard
. D
eta
ils
to b
e in
clu
ded
were
als
o in
dic
ate
d.
Reco
mm
en
dati
on
has
been
no
ted
.
A r
efu
nd
, b
ase
d o
n a
calc
ula
tio
n
dati
ng
back t
o 2
014
, w
as
reco
up
ed
.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Err
on
eo
us
Reta
rdati
on
of
Incre
men
ts
It is
reco
mm
en
ded
th
at
the a
mo
un
ts u
nd
erp
aid
are
sett
led
acco
rdin
gly
by E
CC
D.
Th
e D
ep
art
men
t sh
ou
ld a
lso
co
nsi
der
the
imp
lem
en
tati
on
of
mo
re c
on
tro
ls, e
specia
lly in
are
as
rela
ted
to
pro
mo
tio
ns
an
d p
rog
ress
ion
s. T
his
wo
uld
go
a lo
ng
way
in e
nsu
rin
g t
hat
err
ors
rela
ted
to
ch
an
ges
in t
he b
asi
c s
ala
ry
co
mp
uta
tio
ns
are
lim
ited
as
mu
ch
as
po
ssib
le.
Pen
din
g d
ues
have b
een
sett
led
.
Acti
on
has
been
in
itia
ted
wit
h
P&
SD
fo
r th
e r
eq
uir
ed
tra
inin
g.
Imp
lem
en
ted
Ju
ne 2
017
CO
NT
RO
L I
SS
UE
S
Lu
nch
Bre
aks
no
t b
ein
g d
ed
ucte
d f
rom
Pu
blic
Ho
liday
A
llow
an
ces
It is
in t
he in
tere
st o
f em
plo
yees
that
they a
vail
them
selv
es
of
a r
est
peri
od
wh
en
ever
their
wo
rkin
g d
ay e
xceed
s si
x h
ou
rs.
Th
e D
ep
art
men
t sh
ou
ld c
on
sid
er
issu
ing
a c
ircu
lar
to a
ll it
s em
plo
yees
to e
nsu
re t
hat
they a
re a
ware
of
this
en
titl
em
en
t.
Th
is w
ou
ld n
ot
on
ly e
nsu
re t
hat
the p
ert
inen
t p
rovis
ion
s are
d
uly
fo
llow
ed
, b
ut
als
o t
hat
an
y c
alc
ula
tio
ns
mad
e o
n t
he b
asi
s o
f th
e t
ime r
eco
rded
on
tim
esh
eets
are
accu
rate
an
d c
on
sist
en
t am
on
gst
offi
cers
.
On
9th F
eb
ruary
20
17, a C
ircu
lar
was
issu
ed
to
all
staff
reg
ard
ing
lu
nch
b
reaks.
Acti
on
is
bein
g t
aken
to
id
en
tify
b
reaks
(as
per
rost
er
leg
en
d)
wh
ich
are
to
be r
efl
ecte
d in
th
e
att
en
dan
ce s
heets
.
Bre
ak d
ed
ucti
on
s are
bein
g
eff
ecte
d.
Dif
fere
nt
bre
ak d
ed
ucti
on
s re
flect
dif
fere
nt
wo
rkin
g h
ou
rs.
Imp
lem
en
ted
Ju
ne 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 125
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Err
on
eo
us
Reta
rdati
on
of
Incre
men
ts
It is
reco
mm
en
ded
th
at
the a
mo
un
ts u
nd
erp
aid
are
sett
led
acco
rdin
gly
by E
CC
D.
Th
e D
ep
art
men
t sh
ou
ld a
lso
co
nsi
der
the
imp
lem
en
tati
on
of
mo
re c
on
tro
ls, e
specia
lly in
are
as
rela
ted
to
pro
mo
tio
ns
an
d p
rog
ress
ion
s. T
his
wo
uld
go
a lo
ng
way
in e
nsu
rin
g t
hat
err
ors
rela
ted
to
ch
an
ges
in t
he b
asi
c s
ala
ry
co
mp
uta
tio
ns
are
lim
ited
as
mu
ch
as
po
ssib
le.
Pen
din
g d
ues
have b
een
sett
led
.
Acti
on
has
been
in
itia
ted
wit
h
P&
SD
fo
r th
e r
eq
uir
ed
tra
inin
g.
Imp
lem
en
ted
Ju
ne 2
017
CO
NT
RO
L I
SS
UE
S
Lu
nch
Bre
aks
no
t b
ein
g d
ed
ucte
d f
rom
Pu
blic
Ho
liday
A
llow
an
ces
It is
in t
he in
tere
st o
f em
plo
yees
that
they a
vail
them
selv
es
of
a r
est
peri
od
wh
en
ever
their
wo
rkin
g d
ay e
xceed
s si
x h
ou
rs.
Th
e D
ep
art
men
t sh
ou
ld c
on
sid
er
issu
ing
a c
ircu
lar
to a
ll it
s em
plo
yees
to e
nsu
re t
hat
they a
re a
ware
of
this
en
titl
em
en
t.
Th
is w
ou
ld n
ot
on
ly e
nsu
re t
hat
the p
ert
inen
t p
rovis
ion
s are
d
uly
fo
llow
ed
, b
ut
als
o t
hat
an
y c
alc
ula
tio
ns
mad
e o
n t
he b
asi
s o
f th
e t
ime r
eco
rded
on
tim
esh
eets
are
accu
rate
an
d c
on
sist
en
t am
on
gst
offi
cers
.
On
9th F
eb
ruary
20
17, a C
ircu
lar
was
issu
ed
to
all
staff
reg
ard
ing
lu
nch
b
reaks.
Acti
on
is
bein
g t
aken
to
id
en
tify
b
reaks
(as
per
rost
er
leg
en
d)
wh
ich
are
to
be r
efl
ecte
d in
th
e
att
en
dan
ce s
heets
.
Bre
ak d
ed
ucti
on
s are
bein
g
eff
ecte
d.
Dif
fere
nt
bre
ak d
ed
ucti
on
s re
flect
dif
fere
nt
wo
rkin
g h
ou
rs.
Imp
lem
en
ted
Ju
ne 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
rela
tio
n t
o T
imeke
ep
ing
Au
tho
risi
ng
offi
cers
are
to
be m
ad
e a
ware
of
the f
act
that
wh
en
ever
they a
re e
nd
ors
ing
tim
esh
eets
, th
ey a
re a
ssum
ing
re
spo
nsi
bili
ty t
hat
every
deta
il is
co
rrect.
B
efo
re o
vert
ime
is p
aid
, tho
roug
h c
hecks
are
to
be c
arr
ied
ou
t to
en
sure
th
e
co
rrectn
ess
of
paym
en
ts t
o e
mp
loyees,
as
well
as
to m
inim
ise
ad
just
men
ts t
o s
ub
seq
uen
t sa
lari
es.
It is
als
o r
eco
mm
en
ded
th
at
EC
CD
en
sure
s th
at
VL
reco
rds
are
du
ly s
ign
ed
befo
re t
he V
L is
availe
d o
f, s
ave in
‘em
erg
en
cy
leave’ c
ase
s.
Att
en
dan
ce s
heets
are
co
mp
lete
an
d e
nd
ors
ed
by S
en
ior
Man
ag
em
en
t.
Head
s o
f H
om
es
were
giv
en
d
irecti
on
du
rin
g M
arc
h 2
017
to
cert
ify c
orr
ect,
date
, an
d r
ub
ber-
stam
p a
tten
dan
ce s
heets
.
AA
CC
D iss
ued
a n
ew
Vacati
on
Leav
e A
pp
licati
on
Fo
rm t
em
pla
te in
O
cto
ber
20
16. T
he n
ew
tem
pla
te
pro
vid
es
for
the e
nd
ors
em
en
t o
f th
e H
um
an
Reso
urc
es
Rep
rese
nta
tive, w
ho
is
to c
on
firm
th
at
the a
pp
licati
on
has
been
ch
ecked
an
d c
ert
ified
co
mp
lian
t in
te
rms
of
the P
SM
C.
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Ministry for the Family and Social Solidarity Elderly and Community Care Department – Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
S
Inad
eq
uate
Ove
rtim
e A
pp
rova
ls
It is
hig
hly
reco
mm
en
ded
th
at
overt
ime a
pp
rovals
are
pro
perl
y
ob
tain
ed
in
lin
e w
ith
PS
MC
req
uir
em
en
ts. F
urt
herm
ore
, att
en
tio
n m
ust
be g
iven
to
en
sure
th
at,
as
far
as
po
ssib
le,
overt
ime is
ap
pro
ved
by t
he a
pp
rop
riate
levels
befo
re it
is
carr
ied
ou
t, e
nsu
rin
g t
hat
pro
per
co
ntr
ol is
exe
rted
over
the
cla
im/r
eq
uest
fo
r o
vert
ime, n
um
ber
of
ho
urs
wo
rked
an
d t
he
resu
ltin
g c
ost
s.
Overt
ime a
pp
rovals
are
bein
g
ob
tain
ed
in
lin
e w
ith
PS
MC
re
qu
irem
en
ts.
Head
s o
f H
om
es
were
giv
en
d
irecti
on
du
rin
g M
arc
h 2
017
to
cert
ify c
orr
ect,
date
, an
d r
ub
ber-
stam
p o
vert
ime a
tten
dan
ce s
heets
.
Imp
lem
en
ted
May 2
017
Public Accounts | 127
Ministry for Justice, Culture and Local Government
Judicial – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
No
Fo
rmal P
roce
du
re f
or
the N
om
inati
on
of
Co
urt
Exp
ert
s
Wh
ilst
ackn
ow
led
gin
g t
hat
the u
ltim
ate
pre
rog
ati
ve f
or
the s
ele
cti
on
of
Co
urt
Exp
ert
s re
main
s w
ith
th
e r
esp
ecti
ve
Mem
bers
of
the J
ud
icia
ry o
n a
str
ictl
y fi
du
cia
ry b
asi
s, C
oJ is
en
co
ura
ged
to
ad
op
t m
eth
od
s, in
clo
se c
olla
bo
rati
on
wit
h s
aid
M
em
bers
, to
fu
rth
er
en
han
ce f
air
ness
an
d t
ran
spare
ncy.
Co
J m
ay c
onsi
der
pub
lishin
g a
n e
xp
ress
ion o
f in
tere
st in
the
Govern
ment
Gaze
tte, o
n a
n a
nnual b
asi
s, w
here
by p
rofe
ssio
nals
an
d s
uit
ab
ly q
ualifi
ed
ind
ivid
uals
wh
o a
re in
tere
sted
in g
ivin
g
such
serv
ice a
re g
iven
th
e c
han
ce t
o e
xp
ress
th
eir
inte
rest
.
On
ce p
ers
on
s ap
po
inte
d a
s C
ou
rt E
xp
ert
s are
iden
tifi
ed
, a
reg
iste
r d
isclo
sin
g b
oth
th
e n
am
e o
f th
e in
div
idu
als
an
d t
heir
are
a o
f exp
ert
ise c
an
th
en
be c
om
pile
d, r
eg
ula
rly u
pd
ate
d a
nd
m
ad
e a
ccess
ible
to
MJC
L.
An
exp
ress
ion
of
inte
rest
was
issu
ed
in
Jan
uary
20
17 b
y t
he
Dep
art
men
t o
f Ju
stic
e.
Imp
lem
en
ted
Rate
s fo
r C
ou
rt E
xp
ert
s n
ot
est
ab
lish
ed
An
offi
cia
l an
d leg
isla
tive g
uid
an
ce o
n t
ari
ffs
for
paym
en
ts t
o
Co
urt
Exp
ert
s is
exp
ecte
d t
o b
e e
stab
lish
ed
an
d a
dh
ere
d t
o, i
n
ord
er
to e
nh
an
ce t
ran
spare
ncy.
Part
ially
Accep
ted
-
Man
ag
em
en
t exp
lain
ed
th
at
the lis
t co
uld
no
t b
e
exh
au
stiv
e d
ue t
o t
he
vari
ou
s vari
an
ts invo
lved
.
A n
ew
tari
ff lis
t w
as
issu
ed
on
th
e
10th M
arc
h 2
017
.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
May 2
017
Public Accounts | 129
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
No
Fo
rmal P
roce
du
re f
or
the N
om
inati
on
of
Co
urt
Exp
ert
s
Wh
ilst
ackn
ow
led
gin
g t
hat
the u
ltim
ate
pre
rog
ati
ve f
or
the s
ele
cti
on
of
Co
urt
Exp
ert
s re
main
s w
ith
th
e r
esp
ecti
ve
Mem
bers
of
the J
ud
icia
ry o
n a
str
ictl
y fi
du
cia
ry b
asi
s, C
oJ is
en
co
ura
ged
to
ad
op
t m
eth
od
s, in
clo
se c
olla
bo
rati
on
wit
h s
aid
M
em
bers
, to
fu
rth
er
en
han
ce f
air
ness
an
d t
ran
spare
ncy.
Co
J m
ay c
onsi
der
pub
lishin
g a
n e
xp
ress
ion o
f in
tere
st in
the
Govern
ment
Gaze
tte, o
n a
n a
nnual b
asi
s, w
here
by p
rofe
ssio
nals
an
d s
uit
ab
ly q
ualifi
ed
ind
ivid
uals
wh
o a
re in
tere
sted
in g
ivin
g
such
serv
ice a
re g
iven
th
e c
han
ce t
o e
xp
ress
th
eir
inte
rest
.
On
ce p
ers
on
s ap
po
inte
d a
s C
ou
rt E
xp
ert
s are
iden
tifi
ed
, a
reg
iste
r d
isclo
sin
g b
oth
th
e n
am
e o
f th
e in
div
idu
als
an
d t
heir
are
a o
f exp
ert
ise c
an
th
en
be c
om
pile
d, r
eg
ula
rly u
pd
ate
d a
nd
m
ad
e a
ccess
ible
to
MJC
L.
An
exp
ress
ion
of
inte
rest
was
issu
ed
in
Jan
uary
20
17 b
y t
he
Dep
art
men
t o
f Ju
stic
e.
Imp
lem
en
ted
Rate
s fo
r C
ou
rt E
xp
ert
s n
ot
est
ab
lish
ed
An
offi
cia
l an
d leg
isla
tive g
uid
an
ce o
n t
ari
ffs
for
paym
en
ts t
o
Co
urt
Exp
ert
s is
exp
ecte
d t
o b
e e
stab
lish
ed
an
d a
dh
ere
d t
o, i
n
ord
er
to e
nh
an
ce t
ran
spare
ncy.
Part
ially
Accep
ted
-
Man
ag
em
en
t exp
lain
ed
th
at
the lis
t co
uld
no
t b
e
exh
au
stiv
e d
ue t
o t
he
vari
ou
s vari
an
ts invo
lved
.
A n
ew
tari
ff lis
t w
as
issu
ed
on
th
e
10th M
arc
h 2
017
.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
May 2
017
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lack o
f S
eg
reg
ati
on
of
Du
ties
an
d In
suffi
cie
nt
Inte
rnal C
on
tro
ls
In v
iew
th
at
inte
rnal co
ntr
ols
are
fu
nd
am
en
tal to
th
e s
uccess
o
f th
e d
ay-t
o-d
ay r
un
nin
g o
f C
oJ,
th
e latt
er
is e
nco
ura
ged
to
deve
lop
ad
eq
uate
inte
rnal c
ontr
ol p
roce
dure
s. Lin
es
of
resp
onsi
bili
ty a
re t
o b
e c
learl
y id
enti
fied
an
d c
om
mu
nic
ate
d
to a
ll em
plo
yees.
A
fo
rmal sy
stem
fo
r th
e a
uth
ori
sati
on
an
d a
pp
roval o
f p
rocu
rem
en
t, c
ert
ificati
on
of
invo
ices
an
d
sub
seq
uen
t p
aym
en
ts is
to b
e in
pla
ce. D
iffe
ren
t le
vels
of
the p
rocu
rem
en
t p
rocess
, in
clu
din
g t
he r
eco
rdin
g t
here
of, is
to
be u
nd
ert
ake
n b
y d
iffe
ren
t in
div
idu
als
, wh
ere
th
is is
po
ssib
le.
A c
lerk
will
be r
ecru
ited
to
be
ass
ign
ed
du
ties
for
this
pu
rpo
se.
Ju
ne 2
017
Ministry for Justice, Culture and Local GovernmentJudicial – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Co
urt
Exp
ert
s
Reim
bu
rsem
en
t o
f E
xp
en
ses
to C
ou
rt E
xp
ert
s n
ot
du
ly
sub
stan
tiate
d
Fo
r th
e s
ake o
f fa
irn
ess
an
d t
ran
spare
ncy,
reim
bu
rsem
en
ts
are
to
be e
ffecte
d in
lin
e w
ith
offi
cia
l ra
tes.
Fu
rth
erm
ore
, re
qu
est
s are
no
t to
be h
on
ou
red
un
less
du
ly
sub
stan
tiate
d b
y d
eta
iled
bre
akd
ow
n o
f th
e c
laim
ed
exp
en
se.
Pu
blic
Offi
cers
serv
ing
as
Co
urt
Exp
ert
s
Ad
eq
uate
co
ntr
ols
are
to
be im
ple
men
ted
, en
ab
ling
veri
ficati
on
s to
be c
arr
ied
ou
t p
rio
r to
th
e iss
uan
ce o
f p
aym
en
ts.
Mo
reo
ver, d
ed
ucti
on
rate
s are
to
be a
pp
lied
in
lin
e
wit
h P
SM
C p
rovis
ion
s.
Inco
nsi
sten
cie
s in
Su
b-V
ou
ch
ers
co
mp
iled
by t
he D
ep
uty
Reg
istr
ar
Bein
g t
he m
ain
so
urc
e d
ocu
men
tati
on
on
wh
ich
Co
urt
E
xp
ert
s are
paid
, su
b-v
ou
ch
ers
are
to
be c
are
fully
co
mp
iled
an
d a
re t
o in
clu
de a
ll th
e n
ecess
ary
deta
ils a
nd
en
do
rsem
en
ts.
No
paym
en
ts a
re t
o b
e e
ffecte
d u
nle
ss p
rop
er
cert
ificati
on
is
carr
ied
ou
t.
Dis
cu
ssio
ns
will
be h
eld
betw
een
all
stakeh
old
ers
invo
lved
.
An
in
tern
al m
em
o w
as
issu
ed
on
th
e 1
0th M
arc
h 2
017
.
A n
ew
tari
ff lis
t w
as
issu
ed
on
th
e
10th M
arc
h 2
017
.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce w
ith
th
e o
fficia
l ra
tes.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce w
ith
th
e n
ew
tari
ff lis
t.
Am
ou
nts
are
bein
g d
ed
ucte
d a
s p
er
PS
MC
pro
vis
ion
s.
Th
e a
mo
un
t o
f €
82.7
4 h
as
been
re
co
up
ed
.
Man
ag
em
en
t is
en
suri
ng
co
mp
lian
ce w
ith
th
e a
pp
licab
le
mem
o.
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 131
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Co
urt
Exp
ert
s
Reim
bu
rsem
en
t o
f E
xp
en
ses
to C
ou
rt E
xp
ert
s n
ot
du
ly
sub
stan
tiate
d
Fo
r th
e s
ake o
f fa
irn
ess
an
d t
ran
spare
ncy,
reim
bu
rsem
en
ts
are
to
be e
ffecte
d in
lin
e w
ith
offi
cia
l ra
tes.
Fu
rth
erm
ore
, re
qu
est
s are
no
t to
be h
on
ou
red
un
less
du
ly
sub
stan
tiate
d b
y d
eta
iled
bre
akd
ow
n o
f th
e c
laim
ed
exp
en
se.
Pu
blic
Offi
cers
serv
ing
as
Co
urt
Exp
ert
s
Ad
eq
uate
co
ntr
ols
are
to
be im
ple
men
ted
, en
ab
ling
veri
ficati
on
s to
be c
arr
ied
ou
t p
rio
r to
th
e iss
uan
ce o
f p
aym
en
ts.
Mo
reo
ver, d
ed
ucti
on
rate
s are
to
be a
pp
lied
in
lin
e
wit
h P
SM
C p
rovis
ion
s.
Inco
nsi
sten
cie
s in
Su
b-V
ou
ch
ers
co
mp
iled
by t
he D
ep
uty
Reg
istr
ar
Bein
g t
he m
ain
so
urc
e d
ocu
men
tati
on
on
wh
ich
Co
urt
E
xp
ert
s are
paid
, su
b-v
ou
ch
ers
are
to
be c
are
fully
co
mp
iled
an
d a
re t
o in
clu
de a
ll th
e n
ecess
ary
deta
ils a
nd
en
do
rsem
en
ts.
No
paym
en
ts a
re t
o b
e e
ffecte
d u
nle
ss p
rop
er
cert
ificati
on
is
carr
ied
ou
t.
Dis
cu
ssio
ns
will
be h
eld
betw
een
all
stakeh
old
ers
invo
lved
.
An
in
tern
al m
em
o w
as
issu
ed
on
th
e 1
0th M
arc
h 2
017
.
A n
ew
tari
ff lis
t w
as
issu
ed
on
th
e
10th M
arc
h 2
017
.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce w
ith
th
e o
fficia
l ra
tes.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce w
ith
th
e n
ew
tari
ff lis
t.
Am
ou
nts
are
bein
g d
ed
ucte
d a
s p
er
PS
MC
pro
vis
ion
s.
Th
e a
mo
un
t o
f €
82.7
4 h
as
been
re
co
up
ed
.
Man
ag
em
en
t is
en
suri
ng
co
mp
lian
ce w
ith
th
e a
pp
licab
le
mem
o.
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Tran
scri
bers
Lim
ited
Veri
ficati
on
on
Tra
nsc
rip
tio
ns
Fo
r th
e s
ake
of
tran
spare
ncy,
it is
reco
mm
en
ded
th
at
veri
ficati
on
s are
carr
ied
ou
t o
n a
larg
er
sam
ple
, an
d a
re n
ot
to
be lim
ited
to
th
e n
um
ber
of
wo
rds
bu
t are
als
o t
o b
e e
xte
nd
ed
to
th
e r
ate
bein
g c
harg
ed
. M
ore
over, C
oJ
is t
o a
scert
ain
that
the d
ata
pro
vid
ed
fo
r re
imb
urs
em
ent
purp
ose
s is
cle
ar,
com
ple
te
and
can b
e r
elie
d o
n.
Over-
relia
nce o
n O
ne T
ran
scri
ber
To m
inim
ise in
here
nt
risk
, Manag
em
ent
is t
o c
onsi
der
the p
oss
ibili
ty o
f re
ducin
g t
he d
ep
end
ency o
n p
art
icula
r tr
an
scri
bers
by d
istr
ibu
tin
g t
he w
ork
mo
re e
ven
ly a
nd
/or
co
nsi
der
en
gag
ing
fu
ll-ti
me o
fficer/
s to
carr
y o
ut
such
task
s if
it
is d
eem
ed
mo
re e
co
no
mic
ally
feasi
ble
.
Tra
nsc
rib
ers
have b
een
in
stru
cte
d
to c
om
ple
te a
nd
su
bm
it a
new
fo
rm
wh
en
su
bm
itti
ng
tra
nsc
rip
tio
ns
as
per
Mem
o N
o. 1/
20
17.
Mem
o N
o. 1/
20
17 w
as
issu
ed
on
27
th F
eb
ruary
20
17 w
ith
th
e s
co
pe
of
iden
tify
ing
oth
er
staff
mem
bers
in
tere
sted
to
ass
um
e t
ran
scri
pti
on
d
uti
es.
Exp
ecte
d in
du
cti
on
of
new
sta
ff w
ill
furt
her
incre
ase
th
e t
ran
scri
pti
on
p
oo
l.
May 2
017
Imp
lem
en
ted
Au
gu
st 2
017
Ministry for Justice, Culture and Local GovernmentJudicial – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Tran
slato
rs a
nd
In
terp
rete
rs
Fee f
or
Tra
nsl
ati
on
s d
ecid
ed
by D
ep
uty
Reg
istr
ars
It is
pert
inen
t th
at
fees
rela
ted
to
Co
urt
pro
ceed
ing
s are
offi
cia
l an
d a
re n
ot
left
at
the d
iscre
tio
n o
f D
ep
uty
Reg
istr
ars
.
Ap
po
intm
en
t o
f Tra
nsl
ato
rs a
nd
In
terp
rete
rs w
ho
are
no
t in
th
e
Offi
cia
l L
ist
Co
J is
en
co
ura
ged
to
iss
ue a
n e
xp
ress
ion
of
inte
rest
fo
r in
terp
rete
rs a
nd
tra
nsl
ato
rs. O
nce t
he p
rocess
is
co
nclu
ded
, th
e c
urr
en
t lis
t is
to
be u
pd
ate
d a
cco
rdin
gly
an
d a
ny
ap
po
intm
en
ts a
re t
o b
e m
ad
e f
rom
su
ch
reg
iste
r w
hen
th
e
liste
d in
div
idu
als
are
availa
ble
.
A n
ew
lis
t o
f ta
riff
s in
clu
din
g 1
4
lan
gu
ag
es
an
d a
no
ther
tari
ff f
or
‘Lin
gw
i O
ħra’
was
issu
ed
on
th
e 1
0th
Marc
h.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce w
ith
th
e n
ew
ap
plic
ab
le
rate
s.
Dis
cu
ssio
ns
wit
h C
PIT
A h
ave
start
ed
.
Dis
cu
ssio
ns
wit
h C
PIT
A h
ave
start
ed
.
Ju
stic
e D
irecto
rate
will
be iss
uin
g
exp
ress
ion
of
Inte
rest
.
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Public Accounts | 133
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Tran
slato
rs a
nd
In
terp
rete
rs
Fee f
or
Tra
nsl
ati
on
s d
ecid
ed
by D
ep
uty
Reg
istr
ars
It is
pert
inen
t th
at
fees
rela
ted
to
Co
urt
pro
ceed
ing
s are
offi
cia
l an
d a
re n
ot
left
at
the d
iscre
tio
n o
f D
ep
uty
Reg
istr
ars
.
Ap
po
intm
en
t o
f Tra
nsl
ato
rs a
nd
In
terp
rete
rs w
ho
are
no
t in
th
e
Offi
cia
l L
ist
Co
J is
en
co
ura
ged
to
iss
ue a
n e
xp
ress
ion
of
inte
rest
fo
r in
terp
rete
rs a
nd
tra
nsl
ato
rs. O
nce t
he p
rocess
is
co
nclu
ded
, th
e c
urr
en
t lis
t is
to
be u
pd
ate
d a
cco
rdin
gly
an
d a
ny
ap
po
intm
en
ts a
re t
o b
e m
ad
e f
rom
su
ch
reg
iste
r w
hen
th
e
liste
d in
div
idu
als
are
availa
ble
.
A n
ew
lis
t o
f ta
riff
s in
clu
din
g 1
4
lan
gu
ag
es
an
d a
no
ther
tari
ff f
or
‘Lin
gw
i O
ħra’
was
issu
ed
on
th
e 1
0th
Marc
h.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce w
ith
th
e n
ew
ap
plic
ab
le
rate
s.
Dis
cu
ssio
ns
wit
h C
PIT
A h
ave
start
ed
.
Dis
cu
ssio
ns
wit
h C
PIT
A h
ave
start
ed
.
Ju
stic
e D
irecto
rate
will
be iss
uin
g
exp
ress
ion
of
Inte
rest
.
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lu
nch
es
Insu
fficie
nt
Co
ntr
ol in
th
e P
rocu
rem
en
t o
f L
un
ch
es
Fo
r th
e s
ake o
f tr
an
spare
ncy,
ag
reed
rate
s are
to
be
do
cu
men
ted
in
a f
orm
al ag
reem
en
t, e
nd
ors
ed
by b
oth
part
ies.
In
ad
dit
ion
, a r
elia
ble
reco
rdin
g s
yst
em
is
to b
e m
ain
tain
ed
, w
here
by t
he n
um
ber
of
meals
pro
vid
ed
du
rin
g e
ach
lu
nch
is
in
dic
ate
d, so
th
at
up
on
receip
t o
f in
vo
ice, th
e n
ecess
ary
veri
ficati
on
co
uld
easi
ly b
e c
arr
ied
ou
t. A
ny e
rro
rs n
ote
d a
re
to b
e r
ecti
fied
wit
h t
he s
up
plie
r in
du
e t
ime.
Lu
nch
es
paid
fo
r In
div
idu
als
oth
er
than
Ju
rors
, M
ars
hals
an
d
Dep
uty
Reg
istr
ars
Th
is iss
ue is
to b
e d
iscu
ssed
wit
h p
ert
inen
t au
tho
riti
es
an
d
un
less
co
nse
nt
for
such
pra
cti
ce is
ob
tain
ed
, M
an
ag
em
en
t is
to
refr
ain
fro
m p
ayin
g f
or
ad
dit
ion
al l
un
ch
es.
Co
J is
exp
lori
ng
th
e id
ea o
f fo
rmalis
ing
th
e p
roced
ure
wit
h
an
ag
reem
en
t w
ith
th
e r
esp
ecti
ve
rest
au
ran
ts.
A f
orm
in
dic
ati
ng
th
e t
ota
l n
um
ber
of
pers
on
s fo
r lu
nch
is
bein
g fi
lled
in
.
A f
orm
al p
olicy w
ill b
e e
stab
lish
ed
an
d a
pp
rovals
so
ug
ht
acco
rdin
gly
.
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Ministry for Justice, Culture and Local GovernmentJudicial – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Tran
spo
rt
Park
ing
Fees
no
t fo
rmalis
ed
Tra
nsp
are
ncy in
th
e m
an
ag
em
en
t o
f p
ub
lic f
un
ds
is a
n in
teg
ral
part
of
go
od
go
vern
an
ce a
nd
acco
un
tab
ility
. Th
us,
fo
llo
win
g
pro
per
neg
oti
ati
on
s o
f th
e a
pp
licab
le a
nn
ual ra
tes,
Co
J is
reco
mm
en
ded
to
dra
w u
p a
n a
gre
em
en
t, t
o b
e e
nd
ors
ed
by
bo
th p
art
ies.
Co
ntr
aven
tio
ns
paid
on
beh
alf
of
Mem
bers
of
the J
ud
icia
ry n
ot
reco
up
ed
In lin
e w
ith
pert
inen
t re
gu
lati
on
s, w
here
no
excep
tio
nal
cir
cu
mst
an
ces
just
ifyin
g t
he t
raffi
c in
frin
gem
en
ts e
xis
t, fi
nes
imp
ose
d a
re t
o b
e p
aid
by t
he r
esp
ecti
ve o
ffice
r.
Insu
fficie
nt
Co
ntr
ol o
n G
overn
men
t-o
wn
ed
Veh
icle
s an
d F
uel
Co
nsu
mp
tio
n
Th
e a
tten
tio
n o
f M
an
ag
em
en
t h
as
been
dra
wn
to
th
e r
ela
tive
pro
vis
ion
s o
utl
ined
in
PS
MC
to
reg
ula
te t
he u
se o
f su
ch
veh
icle
s an
d a
scert
ain
acco
un
tab
ility
of
the e
xp
en
dit
ure
in
cu
rred
ou
t o
f p
ub
lic f
un
ds.
C
oJ is
en
co
ura
ged
to
use
th
e
specim
en
lo
gb
oo
k f
or
all
veh
icle
s, a
s fo
un
d in
PS
MC
Ap
pen
dix
8
.I, t
hu
s en
suri
ng
th
at
ad
eq
uate
deta
ils o
f each
jou
rney
perf
orm
ed
is r
eco
rded
. T
he s
am
e r
eg
ula
tio
ns
als
o r
eq
uir
e t
hat
a c
ert
ificate
, as
per
PS
MC
Ap
pen
dix
8.II
, is
en
tere
d o
n e
very
lo
gb
oo
k a
t th
e e
nd
of
each
mo
nth
, co
nfi
rmin
g t
hat
the t
rip
s re
co
rded
in t
he lo
gb
oo
k w
ere
mad
e o
n o
fficia
l du
ty.
Invo
ices
for
Chauff
eur-
drive
n S
erv
ices
no
t ad
eq
uat
ely
sub
stantiat
ed
Offi
cers
veri
fyin
g a
nd
en
do
rsin
g in
vo
ices
are
to
be p
rovid
ed
w
ith
all
the in
form
ati
on
req
uir
ed
fo
r su
ch
revie
w. T
hey a
re t
o
be a
ware
th
at
on
ce t
hey c
ert
ify t
he c
orr
ectn
ess
of
the invo
ice,
they a
re a
ssu
min
g r
esp
on
sib
ility
fo
r su
ch
paym
en
t.
To e
nh
an
ce c
on
tro
l o
ver
this
exp
en
se, M
an
ag
em
en
t m
ay
co
nsi
der
req
uest
ing
th
e s
erv
ice p
rovid
er
to iss
ue a
tra
nsp
ort
vo
uch
er
for
each
tri
p, i
nd
icati
ng
th
e d
est
inati
on
an
d t
he
du
rati
on
of
the jo
urn
ey.
M
em
bers
of
the J
ud
icia
ry m
akin
g
use
of
such
serv
ice, a
s w
ell
as
Dep
uty
Reg
istr
ars
, are
to
sig
n
these
fo
rms
wh
ich
co
uld
th
en
be a
ttached
wit
h t
he r
esp
ecti
ve
invo
ices
by t
he s
erv
ice p
rovid
er.
Dis
cu
ssio
ns
wit
h r
eg
ard
to
th
e
form
alis
ing
of
the a
gre
em
en
t b
etw
een
MC
P a
nd
OP
M h
ave
start
ed
. O
nce d
iscu
ssio
ns
have
been
fin
alis
ed
, C
oJ w
ill p
art
ake o
f th
is e
nsu
ing
ag
reem
en
t.
Acti
on
is
bein
g t
aken
to
reco
up
th
e s
till
pen
din
g a
mo
un
ts f
rom
on
e
Mem
ber
of
the J
ud
icia
ry.
On
22
nd F
eb
ruary
20
17, i
nst
ructi
on
s w
ere
iss
ued
to
in
clu
de m
on
thly
ceri
tifi
cati
on
an
d r
eco
rd t
he f
uel
issu
es
on
th
e r
esp
ecti
ve lo
gb
oo
ks,
as
fro
m e
nd
of
Feb
ruary
20
17.
Man
ag
em
en
t is
en
suri
ng
th
at
all
fuel
pu
rch
ase
d is
reco
rded
on
lo
gb
oo
ks.
MJC
L w
ill e
nsu
re t
hat
log
bo
oks
co
mp
ly w
ith
Ap
pen
dix
II o
f th
e
Tra
vel M
an
ual re
gard
ing
mo
nth
ly
cert
ificati
on
.
Co
ntr
acto
r w
as
inst
ructe
d t
o
co
mp
lete
tra
nsp
ort
vo
uch
ers
.
Man
ag
em
en
t is
to
en
sure
th
at
the c
on
tracto
r co
mp
lies
wit
h t
he
inst
ructi
on
s p
rovid
ed
.
Sep
tem
ber
20
17
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Imp
lem
en
ted
May 2
017
Public Accounts | 135
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Att
en
dan
ce R
eco
rds
Ab
sen
ce o
f A
tten
dan
ce V
eri
ficati
on
Syst
em
Besi
des
bein
g a
n e
ffecti
ve m
ean
s o
f cap
turi
ng
em
plo
yee
att
en
dan
ces,
th
e u
se o
f ele
ctr
on
ic r
ead
ing
devic
es
sim
plifi
es
payro
ll calc
ula
tio
ns.
In
th
is r
eg
ard
, Co
J is
en
co
ura
ged
to
take
acti
on
fo
r su
ch
syst
em
to
be in
stalle
d w
ith
ou
t u
nn
ecess
ary
d
ela
y.
Att
en
dan
ce R
eco
rds
no
t veri
fied
on
a R
eg
ula
r B
asi
s
In lin
e w
ith
secti
on
3.1.
2.1
of
the P
SM
C, “
att
en
dan
ce r
eg
iste
rs a
re
to b
e in
specte
d a
nd
cert
ified
co
rrect
at
the s
tart
of
each
week
by D
irecto
rs o
r se
nio
r o
fficers
au
tho
rise
d b
y t
hem
, wh
o a
re t
o
see t
hat
the p
revio
us
week’s
reco
rd o
f att
en
dan
ce is
co
mp
lete
in
every
deta
il, a
nd
all
em
plo
yees
are
acco
un
ted
fo
r”.
On
ce
such
ch
ecks
are
carr
ied
ou
t, t
he a
tten
dan
ce r
eco
rds
are
to
be
en
do
rsed
, cle
arl
y in
dic
ati
ng
th
e d
ate
, as
well
as
the n
am
e a
nd
th
e g
rad
e o
f th
e o
fficer
perf
orm
ing
th
e r
esp
ecti
ve v
eri
ficati
on
s.
Sh
ort
co
min
gs
in t
he M
an
ual A
tten
dan
ce S
heets
no
ted
du
rin
g
an
On
-th
e-S
po
t In
specti
on
Co
J is
exp
ecte
d t
o c
heck t
hat
the a
tten
dan
ce s
heets
are
si
gn
ed
on
a t
imely
basi
s in
th
e p
rese
nce o
f it
s p
ers
on
nel
an
d k
ep
t b
y a
pp
rop
riate
sta
ff.
Fu
rth
erm
ore
, NA
O r
eit
era
tes
the
imp
ort
an
ce o
f an
ele
ctr
on
ic d
evic
e t
o r
eco
rd s
taff
att
en
dan
ce, i
n
ord
er
to m
itig
ate
th
e in
here
nt
risk
of
a m
an
ual s
yst
em
.
Reco
mm
en
dati
on
h
as
been
no
ted
. A
n
ass
ess
men
t is
bein
g
carr
ied
ou
t o
n t
he
via
bili
ty a
nd
feasi
bili
ty
of
imp
lem
en
tin
g s
uch
a s
yst
em
part
icu
larl
y
in v
iew
of
ind
ust
rial
rela
tio
ns.
Att
en
dan
ce s
heets
of
cle
an
ers
are
b
ein
g e
nd
ors
ed
as
req
uir
ed
as
per
PS
MC
reg
ula
tio
ns.
Att
en
dan
ce s
heets
of
Secu
rity
G
uard
s are
bein
g e
nd
ors
ed
.
Sig
natu
res
are
bein
g a
cco
mp
an
ied
b
y f
ull
nam
e, d
esi
gn
ati
on
an
d d
ate
.
Co
J is
ch
eckin
g a
tten
dan
ce s
heets
o
n a
daily
basi
s an
d t
hey a
re b
ein
g
kep
t at
the M
an
ag
er’
s o
ffice.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Justice, Culture and Local GovernmentJudicial – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Med
ical S
erv
ices
Sh
ort
co
min
gs
en
co
un
tere
d in
th
e P
rovis
ion
of
Med
ical
Serv
ices
Man
ag
em
en
t is
to
asc
ert
ain
th
at
em
plo
yees’
pers
on
al d
eta
ils
are
accu
rate
. M
ore
over, a
fo
rmal co
mp
lain
t is
to
be r
ais
ed
by
the o
fficer
in c
harg
e, an
d f
orw
ard
ed
to
Man
ag
em
en
t fo
r an
y
acti
on
deem
ed
necess
ary
, in
dic
ati
ng
th
e n
um
ber
of
req
uest
ed
vis
its
that
were
no
t p
erf
orm
ed
by t
he s
erv
ice p
rovid
er.
Co
mp
lain
ts a
re b
ein
g lo
dg
ed
as
necess
ary
.
Co
ntr
acto
rs a
re b
ein
g p
rovid
ed
w
ith
th
e t
ele
ph
on
e/m
ob
ile n
um
bers
o
f em
plo
yees,
in
ord
er
to f
acili
tate
th
e lo
cati
on
of
their
ho
me a
dd
ress
.
Man
ag
em
en
t w
ill e
nsu
re t
hat
em
plo
yees’
pers
on
al d
eta
ils a
re
accu
rate
.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Public Accounts | 137
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Secu
rity
Serv
ices
Retr
osp
ecti
ve A
gre
em
en
ts
Ag
reem
en
ts a
re t
o b
e in
pla
ce a
nd
sig
ned
by b
oth
part
ies
befo
re t
he c
on
tract
co
mm
en
ces.
T
hese
are
to
sh
ow
th
e h
ou
rly
rate
s p
ayab
le u
nd
er
the f
ull
co
ntr
act
peri
od
, so
th
at
invo
ices
can
be e
asi
ly c
orr
ob
ora
ted
by t
hir
d p
art
ies.
Offi
cers
paid
at
Overt
ime R
ate
s fo
r W
ork
carr
ied
ou
t d
uri
ng
C
ore
Ho
urs
Co
ntr
actu
al o
blig
ati
on
s are
to
be h
on
ou
red
, th
us
the r
ate
s st
ipu
late
d in
th
e r
esp
ecti
ve c
on
tract
are
to
be a
pp
lied
.
Cu
rren
t co
ntr
act
en
do
rsed
pri
or
to t
he e
xp
iry o
f th
e p
revio
us
ad
den
du
m.
Th
e c
on
tracto
r w
as
info
rmed
th
at
the r
ate
payab
le p
er
ho
ur
for
serv
ices
ren
dere
d is
a s
ing
le
rate
as
stip
ula
ted
in
th
e c
on
tract
ag
reem
en
t.
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for Justice, Culture and Local GovernmentJudicial – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Oth
ers
En
gin
eeri
ng
Co
nsu
ltan
cy S
erv
ices
no
t b
acke
d u
p b
y A
gre
em
en
t
Best
pra
cti
ce d
icta
tes
that
ap
po
intm
en
ts a
re c
arr
ied
ou
t eit
her
follo
win
g a
call
for
ap
plic
ati
on
s o
r a c
all
for
ten
ders
.
Th
e
resp
ecti
ve e
ng
ag
em
en
t is
to
be d
uly
backed
by a
n a
gre
em
en
t en
do
rsed
by t
he t
wo
part
ies
invo
lved
. F
urt
herm
ore
, b
oth
th
e
co
nd
itio
ns
of
serv
ice a
nd
th
e d
ura
tio
n o
f th
e a
gre
em
en
t are
to
b
e c
learl
y s
pelle
d o
ut.
Seco
nd
Exte
nsi
on
to
th
e C
on
tract
no
t co
vere
d b
y t
he O
rig
inal
Ten
der
Ag
reem
en
ts a
re n
ot
to b
e e
xte
nd
ed
beyo
nd
th
e p
rovis
ion
sp
ecifi
cally
in
clu
ded
in
th
e o
rig
inal te
nd
er.
Ban
k G
uara
nte
es
overl
oo
ked
A b
an
k g
uara
nte
e m
itig
ate
s cert
ain
in
here
nt
risk
s ari
sin
g f
rom
th
e a
ward
ing
of
ten
ders
in
case
th
e s
ele
cte
d b
idd
er
do
es
no
t d
eliv
er
up
to
th
e s
tan
dard
s exp
ecte
d.
Th
us,
it
is o
f u
tmo
st
imp
ort
an
ce t
hat
such
gu
ara
nte
es
are
pro
vid
ed
in d
ue t
ime.
Co
ntr
act
Exte
nsi
on
s en
do
rsed
retr
osp
ecti
vely
Pri
or
to t
he e
xp
irati
on
of
the c
on
tract,
an
ag
reem
en
t fo
r th
e
exte
nsi
on
is
to b
e s
ign
ed
.
Lack o
f S
ou
rce D
ocu
men
tati
on
Co
ntr
acts
are
to
be a
dhere
d t
o a
nd
duly
renew
ed
pri
or
to
exp
irati
on.
Furt
herm
ore
, all
rela
ted
do
cum
enta
tio
n is
to
be k
ep
t in
file
fo
r fu
ture
refe
rence
by C
oJ.
Co
J h
ave t
aken
ste
ps
to f
orm
alis
e
an
d c
on
tract
the s
erv
ices
in
qu
est
ion
on
an
an
nu
al b
asi
s th
rou
gh
a p
ub
lic c
all
for
ten
ders
.
A n
ew
co
ntr
act
ag
reem
en
t is
no
w
in p
lace.
Valid
ban
k g
uara
nte
es
are
bein
g
main
tain
ed
.
An
ele
ctr
on
ic s
yst
em
gen
era
tin
g
rem
ind
ers
wh
en
Ban
k G
uara
nte
es
are
du
e f
or
ren
ew
al is
no
w in
pla
ce.
Reco
mm
en
dati
on
has
been
no
ted
.
Co
J w
ill e
nsu
re c
om
plia
nce.
A n
ew
co
ntr
act
has
been
en
tere
d
into
.
Dep
art
men
tal te
nd
er
was
pro
cess
ed
th
rou
gh
EP
PS
.
Ju
ne 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 139
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
S
CO
NT.
Oth
ers
Po
lice C
on
du
ct
an
d P
rivate
Gu
ard
Lic
en
ces
no
t p
rovid
ed
Su
ch
reco
rds
are
to
be r
eq
uest
ed
an
d o
bta
ined
in
lin
e w
ith
th
e
resp
ecti
ve t
en
der. It
is
als
o t
o b
e a
scert
ain
ed
th
at
valid
licen
ces
co
ver
the w
ho
le d
ura
tio
n o
f th
e c
on
tract.
Co
J is
filin
g t
he p
olic
e c
on
du
ct
an
d
the p
rivate
gu
ard
lic
en
se o
f th
e
secu
rity
gu
ard
s em
plo
yed
wit
h t
he
co
ntr
acto
r.
Reco
rds
will
be m
ain
tain
ed
in
re
spect
of
the s
ecu
rity
offi
cers
em
plo
yed
wit
h C
oJ.
It w
ill b
e e
nsu
red
th
at
all
secu
rity
g
uard
s/o
fficers
carr
yin
g o
ut
du
ties
at
MJC
L, in
clu
din
g r
elie
vers
, h
ave
a v
alid
pri
vate
gu
ard
lic
en
ce a
t all
tim
es.
Imp
lem
en
ted
May 2
017
May 2
017
No
n-c
om
plia
nce
wit
h V
AT
Leg
isla
tio
n
Co
J is
to a
scert
ain
th
at
all
sup
plie
rs o
r se
rvic
e p
rovid
ers
, w
ho
have r
eceiv
ed
paym
en
ts in
part
or
in f
ull
for
go
od
s an
d
serv
ices
pro
vid
ed
, ad
here
to
th
e V
AT
reg
ula
tio
ns
by f
urn
ish
ing
th
e f
orm
er
wit
h a
fisc
al re
ceip
t. M
ore
over,
the V
AT
defa
ult
ers
lis
ts a
re t
o b
e c
om
pile
d o
n a
tim
ely
basi
s an
d s
ub
mit
ted
to
th
e
VA
T D
ep
art
men
t w
ithin
the s
tip
ula
ted
tim
efr
am
es.
Co
J a
re c
urr
en
tly fi
nalis
ing
a r
etu
rn
for
the p
eri
od
Ju
ly t
o D
ecem
ber
20
16.
May 2
017
Lack o
f A
ud
it T
rail
for
Inco
me T
ax a
nd
VA
T p
urp
ose
s
It s
ho
uld
be in
th
e in
tere
st o
f C
oJ t
o r
eq
uest
a r
eceip
t fr
om
all
serv
ice p
rovid
ers
in
ord
er
to b
e a
ware
of
wh
at
the latt
er
is
bein
g p
aid
fo
r.
Fu
rth
erm
ore
, in
lin
e w
ith
pert
inen
t re
gu
lati
on
s, s
ub
seq
uen
t to
p
aym
en
t C
oJ is
invari
ab
ly t
o a
sk f
or
a fi
scal r
eceip
t fr
om
all
VA
T
reg
iste
red
serv
ice p
rovid
ers
.
Dir
ecti
on
has
been
so
ug
ht
fro
m t
he
Min
istr
y f
or
Fin
an
ce a
nd
Co
J w
ill
follo
w t
his
dir
ecti
on
.
Defa
ult
ers
are
bein
g in
clu
ded
in
th
e
VA
T D
efa
ult
er’
s lis
t.
May 2
017
Imp
lem
en
ted
Ministry for Justice, Culture and Local GovernmentJudicial – Expenditure
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Po
stin
gs
to In
ap
pro
pri
ate
Acc
ou
nts
Mo
re d
ilig
en
ce is
to
be e
xerc
ised
wh
en
allo
cati
ng
exp
en
ses
so
that
am
ou
nts
are
co
rrectl
y r
ep
ort
ed
un
der
the p
ert
inen
t lin
e
item
/s, a
s re
qu
ired
by A
rtic
le 5
2(1
) o
f th
e G
en
era
l Fin
an
cia
l R
eg
ula
tio
ns.
Tra
nsa
cti
on
s are
bein
g c
orr
ectl
y
po
sted
.Im
ple
men
ted
Dele
gati
on
s o
f A
uth
ori
ty n
ot
evid
en
ced
Offi
cia
l dele
gati
on
of
au
tho
rity
is t
o b
e g
iven
fro
m t
he
resp
ecti
ve M
inis
ter.
It is
no
t w
ith
in C
oJ’s
re
mit
to
keep
a c
op
y
of
said
dele
gati
on
of
au
tho
rity
to
Perm
an
en
t S
ecre
tary
. C
oJ h
as
sou
gh
t an
d o
bta
ined
all
the n
ecess
ary
ap
pro
v-
als
need
ed
.
Po
lice C
on
du
ct
no
t re
qu
est
ed
pri
or
to a
pp
oin
tmen
t as
Co
urt
E
xp
ert
s
Pre
sen
tati
on
s p
rovid
ed
by C
ou
rt E
xp
ert
s are
co
nsi
dere
d a
s key w
itn
ess
es
on
ho
w leg
al case
s are
ult
imate
ly d
ecid
ed
by
the C
ou
rt. T
here
fore
, th
e in
teg
rity
, h
on
est
y a
nd
go
od
co
nd
uct
of
such
in
div
idu
als
is
of
utm
ost
im
po
rtan
ce a
nd
is
to b
e
incess
an
tly e
nsu
red
. Th
us,
as
alr
ead
y e
mp
hasi
sed
in
th
e R
ep
ort
d
raw
n u
p in
20
13 b
y t
he C
om
mis
sio
n f
or
the H
olis
tic R
efo
rm o
f Ju
stic
e S
yst
em
, Co
J is
reco
mm
end
ed
to
req
uest
a c
op
y o
f th
e
po
lice c
ond
uct
pri
or
to t
he a
pp
oin
tment
of
a C
ourt
Exp
ert
.
Reco
mm
en
dati
on
has
been
no
ted
an
d w
ill b
e c
om
mu
nic
ate
d t
o
tho
se r
esp
on
sib
le f
or
ap
po
inti
ng
C
ou
rt E
xp
ert
s fo
r th
e n
ecess
ary
im
med
iate
acti
on
.
May 2
017
Public Accounts | 141
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Perm
an
en
t S
ecre
tary
’s A
pp
rova
l to
act
as
Co
urt
Exp
ert
s n
ot
req
uest
ed
Ap
pro
val fr
om
th
e r
igh
t le
vel o
f au
tho
rity
is
to b
e s
ou
gh
t b
y
pu
blic
offi
cers
, befo
re t
hey a
ct
as
Co
urt
Exp
ert
s. F
urt
herm
ore
, p
aym
en
ts t
o t
he r
esp
ecti
ve p
ub
lic o
fficers
are
no
t to
be
ho
no
ure
d u
nle
ss p
roced
ure
s an
d r
eg
ula
tio
ns
are
fu
lly a
dh
ere
d
to.
Th
e t
em
pla
te p
rovid
ed
in
th
e P
SM
C
will
be u
sed
. F
urt
herm
ore
, o
rig
inal
ap
pro
vals
are
to
be p
rovid
ed
to
M
JC
L.
Mo
reo
ver, p
ert
inen
t in
stru
cti
on
s w
ere
giv
en
to
th
e p
ayin
g o
fficer.
May 2
017
Imp
lem
en
ted
Inco
ng
ruo
us
Pay
men
ts e
ffecte
d t
o S
erv
ice P
rovid
er
Str
ict
co
mp
lian
ce w
ith
ag
reed
term
s is
reco
mm
en
ded
. If
it
is e
ven
tually
est
ab
lish
ed
th
at
dam
ag
es
incu
rred
were
du
e t
o
mis
use
of
the v
eh
icle
, th
ese
are
to
be b
orn
e b
y t
he u
ser
of
the
veh
icle
.
Reco
mm
en
dati
on
has
been
no
ted
.
Th
e in
dep
en
den
t o
pin
ion
of
a
Veh
icle
Su
rveyo
r w
ill b
e s
ou
gh
t sh
ou
ld a
sim
ilar
situ
ati
on
ari
ses
in
the f
utu
re.
Th
e t
erm
s in
clu
ded
in
th
e
ag
reem
en
t w
ill b
e a
dh
ere
d t
o.
May 2
017
Dela
ys
by t
he T
en
der
Eva
luati
on
Co
mm
itte
es
As
als
o o
utl
ined
in
th
e S
tan
dard
Op
era
tin
g P
roced
ure
s/G
uid
elin
es
for
Ten
der
Evalu
ati
on
Co
mm
itte
es,
th
e e
valu
ati
on
p
rocess
by t
he A
dju
dic
ati
on
Bo
ard
is
to b
e c
arr
ied
ou
t w
ith
in
six w
eeks
fro
m t
he c
losi
ng
date
of
the c
all
for
ten
ders
.
Every
eff
ort
will
be m
ad
e in
o
rder
that
evalu
ati
on
rep
ort
s are
su
bm
itte
d invari
ab
ly w
ith
in
stip
ula
ted
tim
efr
am
es.
May 2
017
Ministry for Justice, Culture and Local GovernmentJudicial – Expenditure
Public Accounts | 143
Ministry for Tourism
Institute of Tourism Studies – Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y
ISS
UE
S
Inad
eq
uate
Han
do
ver
an
d L
ack o
f In
tern
al C
on
tro
ls
Str
on
g in
tern
al co
ntr
ols
are
ess
en
tial in
ass
isti
ng
IT
S
to m
itig
ate
fin
an
cia
l ri
sks
an
d a
ch
ieve its
ob
jecti
ves
to
man
ag
e p
ub
lic f
un
ds
en
tru
sted
to
it
eff
ecti
vely
. M
ore
over,
Man
ag
em
en
t is
en
co
ura
ged
to
reen
gin
eer
the p
rese
nt
pro
cess
es
so a
s to
avo
id in
ad
eq
uate
past
pra
cti
ces.
Th
e s
itu
ati
on
wit
h r
esp
ect
to
allo
wan
ces
is b
ein
g r
ecti
fied
.
Org
an
isati
on
ch
art
has
been
u
pd
ate
d.
Excep
t fo
r th
e P
QV
B a
llow
an
ce, th
e
situ
ati
on
wit
h r
esp
ect
to a
llow
an
ces
is b
ein
g r
ecti
fied
.
Sep
tem
ber
20
17
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 145Ministry for TourismInstitute of Tourism Studies – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Ho
urs
exp
ecte
d t
o b
e p
erf
orm
ed
by P
art
-tim
e E
mp
loyees
no
t sp
ecifi
ed
in
th
e C
on
tract
Lim
itati
on
on
Sco
pe o
f A
ud
it
Man
ag
em
en
t is
to
en
sure
th
at
co
ntr
acts
of
em
plo
ym
en
t cle
arl
y
ind
icate
th
e n
um
ber
of
ho
urs
exp
ecte
d t
o b
e p
erf
orm
ed
so
th
at
em
plo
yees
kn
ow
th
e e
xact
term
s g
overn
ing
th
eir
em
plo
ym
en
t.
Co
ntr
acts
of
em
plo
ym
en
t in
clu
de
the h
ou
rs o
f w
ork
th
at
are
to
be
perf
orm
ed
.
Part
-tim
e e
mp
loyees’
reco
rds
have
been
am
en
ded
to
in
clu
de p
ro-r
ata
en
titl
em
en
ts.
Man
ag
em
en
t is
to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Reco
rdin
g a
nd
Veri
ficati
on
of
Att
en
dan
ce
Ab
sen
ce o
f A
tten
dan
ce V
eri
ficati
on
Syst
em
NA
O e
nco
ura
ges
Man
ag
em
en
t to
acq
uir
e a
n e
lectr
on
ic A
VS
to
be u
sed
by a
ll e
mp
loyees
at
ITS
wit
ho
ut
un
necess
ary
d
ela
y. B
esi
des
bein
g a
n e
ffecti
ve m
ean
s o
f d
uly
reco
rdin
g
em
plo
yee a
tten
dan
ces,
th
e u
se o
f ele
ctr
on
ic r
ead
ing
devic
es
sim
plifi
es
payro
ll calc
ula
tio
ns.
Att
en
dan
ce S
heets
no
t en
do
rsed
as
Cert
ified
Co
rrect
Th
e p
rovis
ion
s o
f P
SM
C s
ecti
on
3.1.2
are
to
be invari
ab
ly
ad
here
d t
o in
ord
er
to s
tren
gth
en
co
ntr
ols
over
em
plo
yee
att
en
dan
ce a
nd
en
sure
th
e c
orr
ectn
ess
an
d c
om
ple
ten
ess
of
the r
eg
iste
rs in
qu
est
ion
.
Lack o
f C
on
tro
l o
ver
Att
en
dan
ce R
eco
rds
an
d r
ela
ted
P
aym
en
ts
Pen
din
g t
he in
tro
du
cti
on
of
an
ele
ctr
on
ic A
VS
, ad
eq
uate
co
ntr
ols
are
to
be in
pla
ce in
ord
er
to a
dd
ress
th
e
sho
rtco
min
gs
no
ted
in
att
en
dan
ce r
eco
rds.
R
eco
ncili
ati
on
s are
als
o t
o b
e p
erf
orm
ed
wit
h t
he h
ou
rs c
laim
ed
in
th
e in
vo
ices
forw
ard
ed
fo
r p
aym
en
t b
y t
he s
erv
ice p
rovid
ers
.
Reco
men
dati
on
has
been
no
ted
. A
n
ass
ess
men
t is
bein
g
carr
ied
ou
t o
n t
he
via
bili
ty a
nd
feasi
bili
ty
of
imp
lem
en
tin
g s
uch
a s
yst
em
part
icu
larl
y
in v
iew
of
ind
ust
rial
rela
tio
ns.
If
th
e
intr
od
ucti
on
of
AV
Ss
is in
clu
ded
in
th
e
Co
llecti
ve A
gre
em
en
t cu
rren
tly b
ein
g
neg
oti
ate
d, th
e s
yst
em
w
ill b
e in
stalle
d.
ITS
are
cu
rren
tly r
evie
win
g t
he
pro
cess
. In
th
is r
eg
ard
, an
SO
P t
o
stre
ng
then
co
ntr
ols
in
all
are
as
of
att
en
dan
ce w
ill b
e iss
ued
.
ITS
are
cu
rren
tly r
evie
win
g t
he
pro
cess
. In
th
is r
eg
ard
, an
SO
P t
o
stre
ng
then
co
ntr
ols
in
all
are
as
of
att
en
dan
ce w
ill b
e iss
ued
.
Ju
ne 2
017
Ju
ne 2
017
Public Accounts | 147
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Reco
rdin
g a
nd
Veri
ficati
on
of
Att
en
dan
ce
Ab
sen
ce o
f A
tten
dan
ce V
eri
ficati
on
Syst
em
NA
O e
nco
ura
ges
Man
ag
em
en
t to
acq
uir
e a
n e
lectr
on
ic A
VS
to
be u
sed
by a
ll e
mp
loyees
at
ITS
wit
ho
ut
un
necess
ary
d
ela
y. B
esi
des
bein
g a
n e
ffecti
ve m
ean
s o
f d
uly
reco
rdin
g
em
plo
yee a
tten
dan
ces,
th
e u
se o
f ele
ctr
on
ic r
ead
ing
devic
es
sim
plifi
es
payro
ll calc
ula
tio
ns.
Att
en
dan
ce S
heets
no
t en
do
rsed
as
Cert
ified
Co
rrect
Th
e p
rovis
ion
s o
f P
SM
C s
ecti
on
3.1.2
are
to
be invari
ab
ly
ad
here
d t
o in
ord
er
to s
tren
gth
en
co
ntr
ols
over
em
plo
yee
att
en
dan
ce a
nd
en
sure
th
e c
orr
ectn
ess
an
d c
om
ple
ten
ess
of
the r
eg
iste
rs in
qu
est
ion
.
Lack o
f C
on
tro
l o
ver
Att
en
dan
ce R
eco
rds
an
d r
ela
ted
P
aym
en
ts
Pen
din
g t
he in
tro
du
cti
on
of
an
ele
ctr
on
ic A
VS
, ad
eq
uate
co
ntr
ols
are
to
be in
pla
ce in
ord
er
to a
dd
ress
th
e
sho
rtco
min
gs
no
ted
in
att
en
dan
ce r
eco
rds.
R
eco
ncili
ati
on
s are
als
o t
o b
e p
erf
orm
ed
wit
h t
he h
ou
rs c
laim
ed
in
th
e in
vo
ices
forw
ard
ed
fo
r p
aym
en
t b
y t
he s
erv
ice p
rovid
ers
.
Reco
men
dati
on
has
been
no
ted
. A
n
ass
ess
men
t is
bein
g
carr
ied
ou
t o
n t
he
via
bili
ty a
nd
feasi
bili
ty
of
imp
lem
en
tin
g s
uch
a s
yst
em
part
icu
larl
y
in v
iew
of
ind
ust
rial
rela
tio
ns.
If
th
e
intr
od
ucti
on
of
AV
Ss
is in
clu
ded
in
th
e
Co
llecti
ve A
gre
em
en
t cu
rren
tly b
ein
g
neg
oti
ate
d, th
e s
yst
em
w
ill b
e in
stalle
d.
ITS
are
cu
rren
tly r
evie
win
g t
he
pro
cess
. In
th
is r
eg
ard
, an
SO
P t
o
stre
ng
then
co
ntr
ols
in
all
are
as
of
att
en
dan
ce w
ill b
e iss
ued
.
ITS
are
cu
rren
tly r
evie
win
g t
he
pro
cess
. In
th
is r
eg
ard
, an
SO
P t
o
stre
ng
then
co
ntr
ols
in
all
are
as
of
att
en
dan
ce w
ill b
e iss
ued
.
Ju
ne 2
017
Ju
ne 2
017
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lectu
rers
’ A
dd
itio
nal C
on
tact
Ho
urs
an
d O
vert
ime
Inco
rrect
Paym
en
t o
f A
dd
itio
nal C
on
tact
Ho
urs
A r
evie
w o
f o
vert
ime p
aid
is
reco
mm
en
ded
in
ord
er
to e
nsu
re
that
co
rrect
paym
en
ts a
re m
ad
e.
Lack o
f A
tten
dan
ce S
heets
su
pp
ort
ing
Cla
ims
for
Overt
ime
Paym
en
t
In lin
e w
ith
PS
MC
secti
on
3.2
.2.1(c
), o
vert
ime c
laim
ed
is
to
be a
cco
mp
an
ied
by a
cert
ified
extr
act
of
the a
tten
dan
ce
reco
rds.
S
uch
cla
ims
are
to
be t
ho
rou
gh
ly c
hecked
ag
ain
st
the r
esp
ecti
ve a
tten
dan
ce s
heets
by t
he o
fficer
in c
harg
e o
f sa
lari
es,
befo
re p
aym
en
t is
pro
cess
ed
.
ITS
are
cu
rren
tly r
evie
win
g t
he
pro
cess
. In
th
is r
eg
ard
, an
SO
P t
o
stre
ng
then
co
ntr
ols
in
all
are
as
of
att
en
dan
ce w
ill b
e iss
ued
.
ITS
are
cu
rren
tly r
evie
win
g t
he
pro
cess
. In
th
is r
eg
ard
, an
SO
P t
o
stre
ng
then
co
ntr
ols
in
all
are
as
of
att
en
dan
ce w
ill b
e iss
ued
.
Ju
ne 2
017
Ju
ne 2
017
Ministry for TourismInstitute of Tourism Studies – Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Allo
wan
ces
Allo
wan
ces
paid
to
Pu
blic
Offi
cers
perf
orm
ing
Secu
rity
Du
ties
no
t valid
ate
d
ITS
is
to r
eg
ula
rise
its
po
siti
on
pri
or
to c
on
tin
uin
g w
ith
th
e
paym
en
ts o
f th
ese
allo
wan
ces.
T
he n
ecess
ary
ap
pro
vals
are
to
b
e o
bta
ined
an
d a
ny d
iscre
pan
cie
s in
th
e a
mo
un
ts a
lread
y p
aid
are
to
be r
ecti
fied
.
Incre
ase
in
Pro
gra
m Q
ualit
y V
alid
ati
on
Bo
ard
Rem
un
era
tio
n
no
t su
bst
an
tiate
d
ITS
Man
ag
em
en
t n
eed
s to
en
sure
th
at
it is
in p
oss
ess
ion
of
all
offi
cia
l d
ocu
men
tati
on
rela
ted
to
th
e p
aym
en
t o
f allo
wan
ces,
esp
ecia
lly t
ho
se in
dic
ati
ng
th
e a
uth
ori
sati
on
, as
well
as
the
am
ou
nt
to b
e p
aid
.
Co
ord
inato
rs’ A
llow
an
ce n
ot
co
vere
d b
y C
olle
cti
ve A
gre
em
en
t
If t
he a
llow
an
ce in
qu
est
ion
is
co
nsi
dere
d ju
stifi
ed
, a f
orm
al
po
licy r
eg
ula
tin
g its
en
titl
em
en
t h
as
to b
e in
pla
ce.
Th
us,
M
an
ag
em
en
t is
to
ob
tain
th
e n
ecess
ary
au
tho
risa
tio
n f
rom
th
e P
eo
ple
& S
tan
dard
s D
ivis
ion
wit
hin
th
e O
ffice o
f th
e P
rim
e
Min
iste
r, a
s p
er
PS
MC
secti
on
2.4
.1.3
an
d, if
su
ch
allo
wan
ce is
ap
pro
ved
, a p
rovis
ion
in
fu
ture
co
llecti
ve a
gre
em
en
ts is
to b
e
inclu
ded
, cle
arl
y s
tip
ula
tin
g its
elig
ibili
ty.
Overp
aym
en
t o
f M
ob
ile A
llow
an
ce
Inte
rnal co
ntr
ols
are
to
be s
tren
gth
en
ed
in
ord
er
to a
vo
id
un
necess
ary
dis
bu
rsem
en
t o
f ta
xp
ayers
’ m
on
ey.
Fu
rth
erm
ore
, IT
S is
to r
eco
up
th
e r
ela
ted
paym
en
ts f
rom
th
e in
div
idu
al
co
ncern
ed
.
Th
e t
wo
watc
hm
en
are
no
lo
ng
er
receiv
ing
th
e a
llow
an
ce.
An
extr
act
taken
du
rin
g a
meeti
ng
o
f th
e B
oard
of
Go
vern
ors
held
on
27
th M
arc
h 2
017
as
evid
en
ce t
hat
the m
eeti
ng
was
info
rmed
th
at
all
PQ
VB
Mem
bers
are
en
titl
ed
to
a r
em
un
era
tio
n o
f €
1,16
5 p
er
acad
em
ic y
ear
was
pro
vid
ed
.
An
extr
act
taken
du
rin
g a
meeti
ng
o
f th
e B
oard
of
Go
vern
ors
held
on
27
th M
arc
h 2
017
as
evid
en
ce t
hat
the m
eeti
ng
was
info
rmed
th
at
all
Su
bje
ct
Co
ord
inato
rs a
re e
nti
tled
to
a r
em
un
era
tio
n o
f €
1,16
5 p
er
acad
em
ic y
ear
was
pro
vid
ed
.
Th
e e
x-E
xecu
tive D
irecto
r h
as
reim
bu
rsed
th
e a
mo
un
t d
ue.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 149
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Leav
e R
eco
rds
Insu
fficie
nt
Co
ntr
ol o
ver
Vacati
on
an
d S
ick L
eave
In o
rder
to r
ed
uce a
dm
inis
trati
ve p
ap
er
wo
rk, a
s w
ell
as
en
sure
th
at
reco
rds
are
au
tom
ati
cally
up
date
d, I
TS
sh
ou
ld
co
nsi
der
intr
od
ucin
g a
syst
em
wh
ere
by le
ave is
ap
plie
d f
or
an
d
ap
pro
ved
ele
ctr
on
ically
. F
urt
herm
ore
, reg
ula
r re
co
ncili
ati
on
s b
etw
een
att
en
dan
ce r
ep
ort
s an
d v
acati
on
leave r
eco
rds
are
to
be p
erf
orm
ed
by t
he o
fficer
in c
harg
e, t
o e
nsu
re t
hat
the
resp
ecti
ve r
eco
rds
are
up
date
d a
cco
rdin
gly
.
ITS
are
cu
rren
tly r
evie
win
g t
he
pro
cess
. In
th
is r
eg
ard
, an
SO
P t
o
stre
ng
then
co
ntr
ols
in
all
are
as
of
att
en
dan
ce w
ill b
e iss
ued
.
Leave a
pp
licati
on
fo
rms
are
pre
-n
um
bere
d.
Sic
k/L
eave R
eco
rds
are
bein
g k
ep
t w
ith
resp
ect
to p
art
-tim
ers
.
Ju
ne 2
017
Imp
lem
en
ted
Imp
lem
en
ted
Ministry for TourismInstitute of Tourism Studies – Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E IS
SU
ES
Ind
ivid
uals
ren
deri
ng
serv
ice t
o t
he In
stit
ute
Tra
nsa
cti
on
s are
to
be a
pp
rop
riate
ly p
ost
ed
in t
he r
esp
ecti
ve
acco
un
ts, e
nsu
rin
g c
on
sist
en
cy,
as
als
o r
eq
uir
ed
in t
erm
s o
f th
e
reg
ula
tio
ns.
Manag
em
ent
is a
lso
to
ab
ide w
ith O
PM
Cir
cula
r N
o. 2
0/2
00
6,
where
by it
is s
tate
d t
hat
“...
contr
act
s fo
r se
rvic
e a
re t
o b
e
treate
d a
t M
inis
try leve
l in
acc
ord
an
ce w
ith
cu
rren
t fi
nan
cia
l re
gu
lati
on
s, t
hat
is, th
e B
ud
geta
ry O
pera
tio
ns
Div
isio
n w
ithin
th
e M
inis
try o
f F
inance
...”
.
Fu
rth
erm
ore
, as
per
stan
din
g r
eg
ula
tio
ns,
su
ch
serv
ices
are
to
b
e p
rovid
ed
fo
llow
ing
a d
ep
art
men
tal call
for
ten
ders
or
aft
er
pu
blis
hin
g a
call
for
qu
ota
tio
ns
in t
he G
overn
men
t G
aze
tte if
the r
esp
ecti
ve a
mo
un
ts e
xceed
th
e a
pp
licab
le t
hre
sho
lds.
Tra
nsa
cti
on
s are
bein
g
ap
pro
pri
ate
ly p
ost
ed
.
ITS
pro
vid
ed
rele
van
t d
ocu
men
ts
wit
h r
esp
ect
to C
alls
fo
r th
e
po
siti
on
of
Secu
rity
Offi
cers
, C
lean
ers
an
d M
ess
en
ger/
Dri
ver.
A c
all
for
ap
plic
ati
on
s w
ill b
e iss
ued
to
lim
it t
he n
eed
fo
r co
ntr
act
for
serv
ice.
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Part
-tim
ers
no
t p
aid
th
eir
En
titl
em
en
ts s
tip
ula
ted
by L
aw
Man
ag
em
en
t is
to
en
sure
th
at
it is
in c
om
plia
nce w
ith
rele
van
t le
gis
lati
on
.
Part
-tim
e e
mp
loyees
are
paid
p
ro-r
ata
bo
nu
s an
d b
en
efi
ts a
s st
ipu
late
d b
y law
, as
fro
m p
ayro
ll 3
(2
017
).
Sic
k/L
eave R
eco
rds
are
kep
t w
ith
re
spect
to p
art
-tim
ers
.
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 151
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
No
Bre
ak D
ed
ucti
on
s
Em
plo
ym
en
t re
gu
lati
on
s are
to
be invari
ab
ly a
dh
ere
d t
o.
Th
us,
IT
S is
to e
nsu
re t
hat
the b
reak p
eri
od
is
ded
ucte
d f
rom
th
e r
esp
ecti
ve p
aym
en
ts, a
s ap
plic
ab
le.
Ind
ivid
uals
are
no
w e
ng
ag
ed
on
an
in
defi
nit
e c
on
tract.
Bre
ak is
no
w in
clu
ded
in
th
e r
e-
specti
ve c
on
tracts
.
Imp
lem
en
ted
Imp
lem
en
ted
Th
e U
se o
f M
ob
ile P
ho
ne a
t G
ove
rnm
en
t exp
en
se n
ot
ap
pro
ved
by t
he P
erm
an
en
t S
ecre
tary
Ap
pro
val fr
om
th
e r
igh
t le
vel o
f au
tho
rity
is
to b
e s
ou
gh
t in
su
ch
in
stan
ces.
T
he r
esp
ecti
ve p
aym
en
ts a
re n
ot
to b
e
ho
no
ure
d if
this
ben
efi
t is
no
t d
uly
au
tho
rise
d.
Perm
an
en
t S
ecre
tary
ap
pro
val
was
pro
vid
ed
wit
h r
esp
ect
to e
m-
plo
yees
wh
o a
re n
ot
on
a c
on
tract
basi
s.
Imp
lem
en
ted
Bi-
an
nu
al R
etu
rn n
ot
pre
pare
d
Man
ag
em
en
t is
to
en
sure
th
at
all
allo
wan
ces
are
revie
wed
re
gu
larl
y in
ord
er
to a
scert
ain
wh
eth
er
the c
on
dit
ion
s u
nd
er
wh
ich
th
ey w
ere
gra
nte
d a
re s
till
valid
. T
he r
ele
van
t in
-fo
rmati
on
is
to b
e c
olla
ted
an
d t
he r
etu
rn s
ub
mit
ted
on
a
reg
ula
r an
d t
imely
basi
s.
Bi-
an
nu
al re
turn
s are
no
w b
ein
g
pre
pare
d.
Imp
lem
en
ted
Ministry for TourismInstitute of Tourism Studies – Personal Emoluments
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lis
t o
f S
ign
ato
ries
no
t p
rovid
ed
Th
e lis
ts o
f au
tho
rise
d s
ign
ato
ries
are
to
be c
om
pile
d a
nd
u
pd
ate
d in
lin
e w
ith
th
e r
ele
van
t cir
cu
lars
an
d G
en
era
l F
inan
cia
l Reg
ula
tio
ns.
L
ists
A a
nd
B w
ere
fille
d in
, en
do
rsed
an
d s
en
t to
th
e T
reasu
ry
Dep
art
men
t (V
eri
ficati
on
s U
nit
).
Imp
lem
en
ted
Qu
alifi
cati
on
Allo
wan
ce n
ot
paid
in
lin
e w
ith
th
e C
olle
cti
ve
Ag
reem
en
t
Ad
here
nce w
ith
th
e c
ollecti
ve a
gre
em
en
t fo
r acad
em
ic s
taff
, as
well a
s co
mp
lian
ce w
ith
th
e r
esp
ecti
ve p
rovis
ions
of
the
PS
MC
, is
reco
mm
end
ed
. T
he a
ttenti
on o
f M
anag
em
ent
is a
lso
b
ein
g d
raw
n t
o t
he r
eco
gnit
ion c
rite
ria b
y M
alt
a Q
ualifi
cati
ons
Reco
gnit
ion Info
rmati
on C
entr
e.
P
hD
Qu
alifi
cati
on
Allo
wan
ce
is b
ein
g p
aid
in
lin
e w
ith
th
e
Co
llecti
ve A
gre
em
en
t.
Imp
lem
en
ted
Public Accounts | 153
Other Reports
Malta Police General Fund
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
KE
Y I
SS
UE
S
Fin
an
cia
l S
ust
ain
ab
ility
of
the M
alt
a P
olic
e G
en
era
l F
un
d
A t
ho
rou
gh
exerc
ise, to
est
ab
lish
th
e c
on
trib
uti
on
to
be p
aid
an
d t
o id
en
tify
an
y u
nn
ecess
ary
exp
en
ses,
is
reco
mm
en
ded
.
Rela
ted
exp
en
dit
ure
is
als
o t
o b
e c
on
tro
lled
th
rou
gh
str
ict
bu
dg
eta
ry m
easu
res,
takin
g im
med
iate
acti
on
in c
ase
of
devia
tio
ns.
Way f
orw
ard
will
be d
iscu
ssed
du
rin
g
the ‘a
d h
oc’ co
mm
itte
e a
pp
oin
ted
fo
r th
e a
dm
inis
trati
on
of
the P
olic
e
Gen
era
l F
un
d.
Ju
ne 2
017
Public Accounts | 155
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Lack o
f In
tern
al C
on
tro
ls
Co
P is
urg
en
tly e
xp
ecte
d t
o r
evie
w a
nd
str
en
gth
en
th
e
inte
rnal co
ntr
ol sy
stem
s in
ord
er
to e
nsu
re s
ou
nd
fin
an
cia
l m
an
ag
em
en
t. S
uch
co
ntr
ols
are
fu
nd
am
en
tal to
th
e s
uccess
ful
op
era
tio
n a
nd
day-t
o-d
ay r
un
nin
g o
f th
e F
un
d.
To t
his
eff
ect,
Man
ag
em
en
t is
to
develo
p its
ow
n p
roced
ure
s h
avin
g
reg
ard
to
its
sp
ecifi
c c
ircu
mst
an
ces
an
d c
hara
cte
rist
ics.
Id
eally
, co
ntr
ols
are
to
be e
mb
ed
ded
in
th
e o
pera
tio
ns
an
d
form
part
of
the o
vera
ll cu
ltu
re, b
e c
ap
ab
le o
f re
spo
nd
ing
q
uic
kly
to
evo
lvin
g r
isks,
an
d in
clu
de p
roced
ure
s fo
r re
po
rtin
g
imm
ed
iate
ly t
o a
pp
rop
riate
levels
an
y id
en
tifi
ed
weakn
ess
es
an
d s
ign
ifican
t co
ntr
ol fa
ilure
s. T
his
wo
uld
en
sure
tim
ely
co
rrecti
ve a
cti
on
.
No
twit
hst
an
din
g t
he a
bo
ve, so
un
d in
tern
al co
ntr
ols
can
no
t elim
inate
th
e p
oss
ibilit
y o
f p
rocess
es
bein
g d
elib
era
tely
cir
cu
mven
ted
by t
he c
ollu
sio
n o
f em
plo
yees
or
po
or
jud
gem
en
t in
decis
ion
-makin
g.
Th
us,
sta
ff a
nd
op
era
tio
ns
sho
uld
be d
uly
su
perv
ised
by c
om
pete
nt
offi
cers
wh
o
un
ders
tan
d t
he p
rocess
es
an
d p
roced
ure
s th
at
are
in
pla
ce,
an
d w
ho
are
read
y t
o q
uery
as
necess
ary
, an
d t
ake t
he
req
uir
ed
acti
on
to
ad
dre
ss a
ny s
ho
rtco
min
gs
in a
tim
ely
m
an
ner.
Acco
un
tin
g r
eco
rds
are
bein
g k
ep
t.
Sta
ff h
as
been
allo
cate
d t
o e
nsu
re
ad
eq
uate
seg
reg
ati
on
of
du
ties.
Lack o
f au
dit
tra
il o
f cash
an
d
ch
eq
ues
still
pre
vails
. W
ay f
orw
ard
w
ill b
e d
iscu
ssed
du
rin
g t
he ‘a
d
ho
c’ co
mm
itte
e a
pp
oin
ted
fo
r th
e
ad
min
istr
ati
on
of
the P
olic
e G
en
era
l F
un
d. M
ean
wh
ile, a C
ircu
lar
will
b
e iss
ued
fo
r th
e d
ed
ucti
on
of
the
co
ntr
ibu
tio
n f
rom
th
e s
ala
ry.
Th
e o
fficer
in c
harg
e o
f th
e
co
ntr
ibu
tio
n c
olle
cti
on
s st
art
ed
u
sin
g n
ew
seq
uen
tially
nu
mb
ere
d
receip
t b
oo
ks
to r
eco
rd in
co
me f
rom
p
en
sio
ners
.
An
Acco
un
tin
g O
fficer
was
ass
ign
ed
th
e t
ask
of
pre
pari
ng
cu
rren
t an
d
futu
re fi
nan
cia
l re
co
rds.
Th
e A
cco
un
tin
g O
fficer
is in
th
e
pro
cess
of
clo
sin
g t
he F
inan
cia
l re
co
rds
for
20
16, w
hic
h w
ill b
e
sub
mit
ted
acco
rdin
gly
.
Way f
orw
ard
reg
ard
ing
exp
en
ses
wh
ich
co
uld
be c
overe
d b
y t
he F
un
d
will
be d
iscu
ssed
du
rin
g t
he ‘a
d
ho
c’ co
mm
itte
e a
pp
oin
ted
fo
r th
e
ad
min
istr
ati
on
of
the P
olic
e G
en
era
l F
un
d.
Can
celle
d r
eceip
ts a
re b
ein
g
sup
po
rted
by t
he o
rig
inals
.
Imp
lem
en
ted
Imp
lem
en
ted
Ju
ne 2
017
Imp
lem
en
ted
Imp
lem
en
ted
May 2
017
Ju
ne 2
017
Imp
lem
en
ted
Other ReportsMalta Police General Fund
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L IS
SU
ES
Un
cle
ar
Pu
rpo
se o
f th
e F
un
d
MP
F is
exp
ecte
d t
o p
rio
riti
se e
xp
en
dit
ure
, le
avin
g a
sid
e
en
ou
gh
fu
nd
s to
co
ver
co
mm
itte
d d
isb
urs
em
en
ts. A
fter
co
nsu
ltati
on
wit
h t
he t
rad
e u
nio
ns
rep
rese
nti
ng
th
e m
em
bers
of
the F
orc
e,
a c
ircu
lar
to t
his
eff
ect
can
be d
raw
n u
p, h
igh
ligh
tin
g
the n
atu
re o
f exp
en
se t
hat
is t
o r
an
k b
efo
re h
osp
italit
y.
Issu
es
will
be a
dd
ress
ed
by t
he
co
mm
itte
e a
pp
oin
ted
fo
r th
e
ad
min
istr
ati
on
of
the P
olic
e G
en
era
l F
un
d.
A C
ircu
lar
ou
tlin
ing
th
e n
atu
re
of
exp
en
se t
hat
is t
o r
an
k b
efo
re
ho
spit
alit
y w
ill b
e d
raw
n u
p.
Fu
rth
erm
ore
, b
ud
gets
will
als
o b
e
dra
wn
up
.
Ju
ne 2
017
Ju
ne 2
017
Ju
ne 2
017
Am
ou
nts
Pay
ab
le f
rom
th
e F
un
d n
ot
du
ly a
pp
rove
d
It is
reco
mm
en
ded
th
at
an
offi
cia
l po
licy is
dra
wn
up
, in
dic
ati
ng
w
hat
may b
e c
harg
ed
to
th
e M
PG
F, a
s w
ell
as
the r
esp
ecti
ve
am
ounts
.
GH
Q C
ircu
lar
No
. 5
/17 w
as
cir
cu
late
d
in F
eb
ruary
20
17, m
akin
g r
efe
ren
ce
to G
HQ
Cir
cu
lar
No
. 57/
81.
C
ircu
lar
No
. 5/1
7 r
ela
tes
to t
he g
ratu
ity m
ad
e
by t
he C
om
mis
sio
ner
to t
he h
eir
s o
f d
ecease
d m
em
bers
of
the F
orc
e
(bo
th s
erv
ing
an
d n
on
-serv
ing
).
GH
Q C
ircu
lar
No
. 3
5/2
015
su
pp
ort
s th
e a
mo
un
t o
f €
6.9
9 p
aid
to
each
m
em
ber
of
the F
orc
e f
or
the
org
an
isati
on
of
Ch
rist
mas
part
ies.
Imp
lem
en
ted
Imp
lem
en
ted
Public Accounts | 157
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Co
mp
lete
ness
of
Inco
me R
ece
ivab
le n
ot
en
sure
d
An
oth
er
po
licy s
ho
uld
hig
hlig
ht
the n
atu
re, f
req
uen
cy a
nd
am
ou
nts
receiv
ab
le, e
nab
ling
ind
ep
en
den
t p
art
ies
to c
arr
y o
ut
veri
ficati
on
s in
ten
ded
to
asc
ert
ain
co
mp
lete
ness
of
inco
me.
A C
ircu
lar
will
be d
raw
n u
p a
nd
cir
cu
late
d a
mo
ng
st a
ll co
ncern
ed
.Ju
ne 2
017
Other ReportsMalta Police General Fund
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Reve
nu
e C
olle
cti
on
Pro
cess
A. L
ack o
f S
eg
reg
ati
on
of
Du
ties
Seg
reg
ati
on
of
du
ties
co
nst
itu
tes
a c
riti
cal co
mp
on
en
t o
f an
eff
ecti
ve in
tern
al co
ntr
ol sy
stem
. T
he m
ain
id
ea is
that
of
main
tain
ing
ch
ecks
an
d b
ala
nces
by p
reven
tin
g a
ny o
ne
pers
on
fro
m h
avin
g a
ccess
to
th
e a
sset,
as
well
as
havin
g t
he
resp
on
sib
ility
fo
r m
ain
tain
ing
its
acco
un
tab
ility
. It
is t
hu
s re
co
mm
en
ded
th
at
key t
ask
s, p
art
icu
larl
y t
ho
se r
ela
tin
g t
o t
he
receip
t o
f cash
, cu
sto
dy,
reco
rd k
eep
ing
an
d r
eco
ncili
ati
on
s, a
re
ass
ign
ed
to
dif
fere
nt
ind
ivid
uals
.
In v
iew
of
the a
bove, N
AO
reco
mm
end
s th
at,
as
far
as
po
ssib
le,
mo
re s
taff
is in
vo
lved
in t
he r
evenue c
olle
cti
on p
rocess
. A
no
ther
offi
cer
sho
uld
th
us
keep
ind
ep
en
den
t re
co
rds
of
such
reven
ue.
On
a d
aily
basi
s, a
ll in
co
me t
og
eth
er
wit
h t
he r
esp
ecti
ve
receip
ts is
to
be f
orw
ard
ed
to
th
e la
tter
wh
o s
hall
reco
rd it
in a
cash
bo
ok.
On
ce c
ash
is
rem
itte
d t
o t
he A
cco
un
tin
g O
fficer, h
e
shall
als
o r
eco
rd t
he m
on
ey r
eceiv
ed
in
a s
ep
ara
te c
ash
bo
ok.
Ideally
, th
e m
on
ey is
han
ded
over
to a
dif
fere
nt
offi
cer
wh
o
shall
pre
pare
th
e b
an
k d
ep
osi
t sl
ip a
nd
rem
it t
he a
mo
un
t to
b
an
k. T
he A
cco
un
tin
g O
fficer
shall
then
carr
y o
ut
reg
ula
r b
an
k r
eco
ncili
ati
on
s to
en
sure
co
mp
lete
ness
. It
is
als
o
reco
mm
en
ded
th
at
such
key t
ask
s are
co
vere
d b
y S
tan
dard
O
pera
tin
g P
roced
ure
s, c
learl
y h
igh
ligh
tin
g t
he e
stab
lish
ed
co
urs
e o
f acti
on
an
d r
ole
s o
f th
e r
esp
ecti
ve o
fficers
.
New
receip
t b
oo
ks
have b
een
d
istr
ibu
ted
to
po
lice s
tati
on
s.
Th
e n
ew
receip
t b
oo
ks
will
be u
sed
b
y a
ll p
olic
e s
tati
on
s an
d b
y t
he
offi
cer
in c
harg
e o
f th
e c
on
trib
uti
on
co
llecti
on
, st
art
ing
fro
m n
ext
co
llecti
on
du
e.
Sta
ff w
ill b
e a
llocate
d t
o e
nsu
re
ad
eq
uate
seg
reg
ati
on
of
du
ties.
Mo
nit
ori
ng
an
d s
up
erv
isio
n o
f th
e
en
tire
pro
cess
will
als
o b
e t
ackle
d.
Imp
lem
en
ted
Ju
ne 2
017
Decem
ber
20
17
Decem
ber
20
17
Public Accounts | 159
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Reve
nu
e C
olle
cti
on
Pro
cess
A. L
ack o
f S
eg
reg
ati
on
of
Du
ties
Seg
reg
ati
on
of
du
ties
co
nst
itu
tes
a c
riti
cal co
mp
on
en
t o
f an
eff
ecti
ve in
tern
al co
ntr
ol sy
stem
. T
he m
ain
id
ea is
that
of
main
tain
ing
ch
ecks
an
d b
ala
nces
by p
reven
tin
g a
ny o
ne
pers
on
fro
m h
avin
g a
ccess
to
th
e a
sset,
as
well
as
havin
g t
he
resp
on
sib
ility
fo
r m
ain
tain
ing
its
acco
un
tab
ility
. It
is t
hu
s re
co
mm
en
ded
th
at
key t
ask
s, p
art
icu
larl
y t
ho
se r
ela
tin
g t
o t
he
receip
t o
f cash
, cu
sto
dy,
reco
rd k
eep
ing
an
d r
eco
ncili
ati
on
s, a
re
ass
ign
ed
to
dif
fere
nt
ind
ivid
uals
.
In v
iew
of
the a
bove, N
AO
reco
mm
end
s th
at,
as
far
as
po
ssib
le,
mo
re s
taff
is in
vo
lved
in t
he r
evenue c
olle
cti
on p
rocess
. A
no
ther
offi
cer
sho
uld
th
us
keep
ind
ep
en
den
t re
co
rds
of
such
reven
ue.
On
a d
aily
basi
s, a
ll in
co
me t
og
eth
er
wit
h t
he r
esp
ecti
ve
receip
ts is
to
be f
orw
ard
ed
to
th
e la
tter
wh
o s
hall
reco
rd it
in a
cash
bo
ok.
On
ce c
ash
is
rem
itte
d t
o t
he A
cco
un
tin
g O
fficer, h
e
shall
als
o r
eco
rd t
he m
on
ey r
eceiv
ed
in
a s
ep
ara
te c
ash
bo
ok.
Ideally
, th
e m
on
ey is
han
ded
over
to a
dif
fere
nt
offi
cer
wh
o
shall
pre
pare
th
e b
an
k d
ep
osi
t sl
ip a
nd
rem
it t
he a
mo
un
t to
b
an
k. T
he A
cco
un
tin
g O
fficer
shall
then
carr
y o
ut
reg
ula
r b
an
k r
eco
ncili
ati
on
s to
en
sure
co
mp
lete
ness
. It
is
als
o
reco
mm
en
ded
th
at
such
key t
ask
s are
co
vere
d b
y S
tan
dard
O
pera
tin
g P
roced
ure
s, c
learl
y h
igh
ligh
tin
g t
he e
stab
lish
ed
co
urs
e o
f acti
on
an
d r
ole
s o
f th
e r
esp
ecti
ve o
fficers
.
New
receip
t b
oo
ks
have b
een
d
istr
ibu
ted
to
po
lice s
tati
on
s.
Th
e n
ew
receip
t b
oo
ks
will
be u
sed
b
y a
ll p
olic
e s
tati
on
s an
d b
y t
he
offi
cer
in c
harg
e o
f th
e c
on
trib
uti
on
co
llecti
on
, st
art
ing
fro
m n
ext
co
llecti
on
du
e.
Sta
ff w
ill b
e a
llocate
d t
o e
nsu
re
ad
eq
uate
seg
reg
ati
on
of
du
ties.
Mo
nit
ori
ng
an
d s
up
erv
isio
n o
f th
e
en
tire
pro
cess
will
als
o b
e t
ackle
d.
Imp
lem
en
ted
Ju
ne 2
017
Decem
ber
20
17
Decem
ber
20
17
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
B. L
ack o
f B
asi
c A
cco
un
tin
g R
eco
rds
NA
O r
eit
era
tes
the im
po
rtan
ce o
f keep
ing
pro
per
bo
oks
of
acco
un
t at
each
po
int
wh
ere
mo
ney is
receiv
ed
, in
clu
din
g t
he
use
of
a c
ash
bo
ok. It
can
be m
ain
tain
ed
in
eit
her
man
ual
or
ele
ctr
on
ic f
orm
at.
H
ow
ever, in
ord
er
to b
e e
ffecti
ve,
besi
des
the a
mo
un
t, t
he c
ash
bo
ok m
ust
co
nta
in a
t le
ast
th
e
date
an
d n
atu
re o
f tr
an
sacti
on
. Id
eally
, it
is
als
o t
o in
clu
de a
re
fere
nce t
o u
nd
erl
yin
g d
ocu
men
ts s
uch
as
receip
ts, as
well
as
a s
ign
atu
re o
f th
e o
fficer
reco
rdin
g t
he t
ran
sacti
on
.
In t
he c
ase
of
the o
fficer
in c
harg
e o
f co
ntr
ibu
tio
ns,
su
ch
re
co
rd w
ill o
nly
in
clu
de t
he in
co
me r
eceiv
ed
on
sp
ecifi
c d
ays,
th
e s
ou
rce a
nd
th
e a
mo
un
t fo
rward
ed
to
th
e A
cco
un
tin
g
Offi
cer. To
en
sure
an
ad
eq
uate
au
dit
tra
il, re
ceip
t n
um
bers
are
to
be in
dic
ate
d.
A s
ep
ara
te e
ntr
y s
ho
uld
als
o b
e m
ad
e
wh
en
th
e m
on
ies
are
fo
rward
ed
to
the A
cco
unti
ng
Offi
cer.
The c
ash
bo
ok o
f th
e A
cco
unti
ng
Offi
cer
is e
xp
ecte
d t
o in
clu
de
any in
com
e r
ece
ived
and
paym
ents
issu
ed
fro
m t
he a
cco
un
t, a
s w
ell
as
rele
van
t d
eta
ils a
nd
ban
k d
ep
osi
ts.
Th
is r
eco
rd s
hall
then
be r
eco
ncile
d t
o t
he b
an
k s
tate
men
t o
n a
reg
ula
r b
asi
s an
d a
ban
k r
eco
ncili
ati
on
sta
tem
en
t d
raw
n u
p.
Cash
bo
ok is
bein
g m
ain
tain
ed
in
ele
ctr
on
ic f
orm
at
by t
he A
cco
un
tin
g
Offi
cer.
Pro
per
bo
oks
of
acco
un
ts w
ill
be m
ain
tain
ed
at
the fi
rst
po
int
of
co
llecti
on
. In
th
is r
eg
ard
, th
e
co
mm
itte
e w
ill a
lso
be r
evie
win
g t
he
reco
rd k
eep
ing
str
uctu
re.
Reco
rds
kep
t b
y t
he o
fficer
in c
harg
e
of
the c
on
trib
uti
on
co
llecti
on
will
p
rovid
e a
n a
deq
uate
au
dit
tra
il.
Imp
lem
en
ted
Decem
ber
20
17
Decem
ber
20
17
Other ReportsMalta Police General Fund
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
C. D
iscre
pan
cie
s in
Reco
rds
MP
F is
en
co
ura
ged
to
im
ple
men
t th
e r
eco
mm
en
dati
on
s p
rovid
ed
un
der
the p
revio
us
ob
serv
ati
on
s as
soo
n a
s p
oss
ible
. F
urt
herm
ore
, it
is
imp
ort
an
t th
at
som
eo
ne w
ith
a b
asi
c
acco
un
tin
g k
no
wle
dg
e o
vers
ees
their
im
ple
men
tati
on
an
d
exp
lain
th
e im
po
rtan
ce o
f su
ch
ch
an
ges
wh
ile e
nsu
rin
g t
hat
they a
re e
mb
raced
by a
ll.
D. W
eakn
ess
in
th
e P
en
sio
ners
’ C
on
trib
uti
on
Co
llecti
on
P
rocess
An
urg
en
t o
verh
au
l o
f th
e c
urr
en
t sy
stem
is
reco
mm
en
ded
.
A s
tan
dard
ap
plic
ati
on
fo
rm c
an
be d
raw
n u
p t
o b
e fi
lled
by
no
n-s
erv
ing
mem
bers
in
tere
sted
in
payin
g t
he c
on
trib
uti
on
an
d r
eco
rded
acco
rdin
gly
in
a s
pre
ad
sheet,
wh
ere
paym
en
ts
an
d t
heir
resp
ecti
ve d
ate
s are
to
be in
dic
ate
d. D
eta
ils s
hall
be v
eri
fied
on
a r
eg
ula
r b
asi
s w
ith
reco
rds
ob
tain
ed
fro
m t
he
HR
Secti
on
. F
urt
herm
ore
, th
e u
se o
f p
re-p
rin
ted
, seq
uen
tially
n
um
bere
d r
eceip
ts is
reco
mm
en
ded
. It
wo
uld
als
o b
e id
eal
if b
oth
th
e p
ayin
g a
nd
th
e r
eceiv
ing
offi
cer
en
do
rse t
he
receip
ts.
All
tran
sacti
on
s are
to
be r
eco
rded
in a
cash
bo
ok,
cle
arl
y s
ho
win
g in
co
me r
eceiv
ed
an
d b
ank d
ep
osi
ts.
An
offi
cer
will
be r
ecru
ited
to
p
erf
orm
acco
un
tin
g d
uti
es,
wh
o
will
en
sure
th
e im
ple
men
tati
on
o
f, a
nd
ad
here
nce t
o t
he N
AO
re
co
mm
en
dati
on
s.
Ban
k r
eco
ncili
ati
on
s w
ill b
e c
arr
ied
o
ut
by t
he A
cco
un
tin
g O
fficer.
Receip
ts iss
ued
by t
he o
fficer
in
ch
arg
e c
on
trib
uti
on
will
be d
on
e
seq
uen
tially
. T
his
will
be c
arr
ied
ou
t aft
er
the r
ecru
itm
en
t o
f a c
lerk
.
Sep
tem
ber
20
17
Ju
ne 2
017
Ju
ne 2
017
E. S
erv
ing
Mem
bers
’ C
on
trib
uti
on
s
As
alr
ead
y in
dic
ate
d, b
oth
Head
Offi
ce a
nd
th
e in
div
idu
al
secti
on
s are
to
use
pre
-pri
nte
d g
en
era
l re
ceip
ts w
hic
h a
re
ind
ivid
ually
nu
mb
ere
d. It
is a
lso
reco
mm
en
ded
th
at
all
paym
en
ts r
eceiv
ed
at
a s
pecifi
c s
ecti
on
, w
ith
receip
ts iss
ued
th
ere
fro
m, are
rem
itte
d a
cco
rdin
gly
. A
reco
ncili
ati
on
exerc
ise
is t
o b
e c
arr
ied
ou
t o
n a
reg
ula
r b
asi
s to
en
sure
co
mp
lete
ness
. If
need
be, se
para
te r
eco
rds
may b
e k
ep
t to
sh
ow
th
e
em
plo
yees
allo
cate
d t
o t
heir
sp
ecifi
c u
nit
s, a
nd
wh
eth
er
co
ntr
ibu
tio
n h
as
been
paid
or
no
t.
Th
e r
eco
rdin
g s
yst
em
will
sta
rt b
ein
g
base
d o
n t
he r
eceip
t n
um
bers
wh
en
th
e n
ew
cle
rk is
recru
ited
.
Sep
tem
ber
20
17
Public Accounts | 161
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
F. H
an
din
g o
ver
of
Cash
no
t su
bst
an
tiate
d
Th
e h
an
din
g o
ver
of
mo
ney is
to b
e a
cco
mp
an
ied
by a
reco
rd
sho
win
g a
deta
iled
bre
akd
ow
n o
f th
e a
mo
un
ts in
qu
est
ion
. S
urp
rise
ch
ecks
are
als
o t
o b
e c
arr
ied
ou
t o
n t
he r
eceip
ts
main
tain
ed
by t
he o
fficer
in c
harg
e o
f th
e c
on
trib
uti
on
s to
en
sure
accu
racy o
f re
co
rds
an
d a
mo
un
ts s
ub
mit
ted
to
th
e
Acco
un
tin
g O
fficer.
Reco
rds
sho
win
g a
deta
iled
b
reakd
ow
n o
f th
e a
mo
un
ts w
ill s
tart
b
ein
g d
on
e w
hen
th
e n
ew
cle
rk is
recru
ited
.
In F
eb
ruary
20
17, verb
al in
stru
cti
on
s w
ere
giv
en
to
a S
up
eri
nte
nd
en
t to
carr
y o
ut
surp
rise
in
specti
on
s.
Receip
ts a
re b
ein
g iss
ued
by t
he
acco
un
tin
g o
fficer
to t
he o
fficer
in
ch
arg
e o
f th
e c
on
trib
uti
on
co
llecti
on
.
Sep
tem
ber
20
17
Imp
lem
en
ted
Imp
lem
en
ted
G. D
iscre
pan
cie
s b
etw
een
Mo
nie
s C
olle
cte
d a
nd
Ban
k
Dep
osi
ts
Reco
rds
are
to
be m
ain
tain
ed
in a
way t
hat
en
ab
le r
eco
ncili
ati
on
b
etw
een
th
e d
iffe
ren
t se
ts o
f d
ocu
men
ts.
It is
reco
mm
en
ded
th
at
the r
eceip
t n
um
ber
is u
sed
as
a u
niq
ue r
efe
ren
ce.
Th
is
wo
uld
pro
vid
e a
fu
ll au
dit
tra
il fr
om
th
e c
olle
cti
on
of
cash
to
it
s even
tual d
ep
osi
t in
ban
k.
Th
e c
ash
bo
ok s
hall
als
o c
learl
y
ind
icate
th
e r
eceip
t num
bers
sup
po
rtin
g b
oth
the in
com
e
rece
ived
and
the d
ep
osi
ts e
ffecte
d.
Reco
ncili
ati
on
s are
bein
g c
arr
ied
o
ut
betw
een
dep
osi
ts a
nd
ban
k
state
men
ts.
Mo
reo
ver, r
eco
ncili
ati
on
s w
ill b
e
perf
orm
ed
betw
een
actu
al co
llecti
on
s an
d b
an
k d
ep
osi
ts.
Imp
lem
en
ted
Ju
ne 2
017
Other ReportsMalta Police General Fund
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Co
ntr
ibu
tio
ns
paid
in
Cash
Manag
em
ent
is e
nco
ura
ged
to
co
nsi
der
colle
cti
ng
the
contr
ibuti
on t
hro
ug
h b
ank t
ransf
ers
sim
ply
by d
ed
ucti
ng
th
e
necess
ary
am
ou
nts
fro
m t
he r
esp
ecti
ve s
ala
ries.
In
ad
dit
ion
to
en
suri
ng
th
at
all
the m
on
ies
are
co
llecte
d a
s th
ey f
all
du
e, t
his
w
ill r
ed
uce s
ign
ifican
tly t
he w
ork
load
of
the o
fficer
in c
harg
e o
f co
ntr
ibu
tio
ns,
sin
ce m
ost
of
the t
ask
s id
en
tifi
ed
pre
vio
usl
y w
ill
be e
limin
ate
d, w
hile
mit
igati
ng
th
e r
isk o
f err
ors
an
d a
bu
se
that
very
oft
en
is a
sso
cia
ted
wit
h c
ash
.
Th
e c
om
mit
tee a
pp
oin
ted
fo
r th
e
ad
min
istr
ati
on
of
the P
olic
e G
en
era
l F
un
d w
ill b
e d
iscu
ssin
g t
his
iss
ue.
Ju
ne 2
017
Inaccu
rate
Bala
nce o
f F
un
ds
at
Year-
en
d
In o
rder
to h
ave a
ccu
rate
an
d r
elia
ble
in
form
ati
on
, en
ab
ling
effi
cie
nt
an
d e
ffecti
ve d
ecis
ion
-makin
g, it
is
reco
mm
en
ded
th
at
fun
ds
that
do
no
t re
late
to
th
e M
PG
F a
re r
em
itte
d d
irectl
y
into
th
e r
esp
ecti
ve a
cco
un
ts.
Op
tio
ns
are
bein
g e
valu
ate
d b
y t
he
Man
ag
em
en
t.Ju
ne 2
017
Insu
fficie
nt
Co
ntr
ol o
ver
Inco
me f
or
Mu
tual H
elp
Mo
ney in
tend
ed
fo
r sp
ecifi
c p
urp
ose
s is
to
be k
ep
t in
sep
ara
te
acc
ounts
, id
eally
manag
ed
by d
iffe
rent
offi
cers
. Hen
ce, m
ore
co
ntr
ol w
ill b
e e
xerc
ised
over
the s
aid
fu
nd
s, r
ed
ucin
g t
he
po
ssib
ility
th
at
they a
re u
sed
fo
r re
aso
ns
oth
er
than
th
ose
in
ten
ded
. F
urt
herm
ore
, th
is w
ill a
lso
resu
lt in
mo
re a
ccu
rate
, re
liab
le a
nd
up
-to
-date
info
rmati
on
, tra
nsl
ati
ng
into
eff
ecti
ve
an
d e
fficie
nt
decis
ion
-makin
g.
Op
tio
ns
are
bein
g e
valu
ate
d b
y t
he
Man
ag
em
en
t.Ju
ne 2
017
Public Accounts | 163
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Co
ntr
ibu
tio
ns
paid
in
Cash
Manag
em
ent
is e
nco
ura
ged
to
co
nsi
der
colle
cti
ng
the
contr
ibuti
on t
hro
ug
h b
ank t
ransf
ers
sim
ply
by d
ed
ucti
ng
th
e
necess
ary
am
ou
nts
fro
m t
he r
esp
ecti
ve s
ala
ries.
In
ad
dit
ion
to
en
suri
ng
th
at
all
the m
on
ies
are
co
llecte
d a
s th
ey f
all
du
e, t
his
w
ill r
ed
uce s
ign
ifican
tly t
he w
ork
load
of
the o
fficer
in c
harg
e o
f co
ntr
ibu
tio
ns,
sin
ce m
ost
of
the t
ask
s id
en
tifi
ed
pre
vio
usl
y w
ill
be e
limin
ate
d, w
hile
mit
igati
ng
th
e r
isk o
f err
ors
an
d a
bu
se
that
very
oft
en
is a
sso
cia
ted
wit
h c
ash
.
Th
e c
om
mit
tee a
pp
oin
ted
fo
r th
e
ad
min
istr
ati
on
of
the P
olic
e G
en
era
l F
un
d w
ill b
e d
iscu
ssin
g t
his
iss
ue.
Ju
ne 2
017
Inaccu
rate
Bala
nce o
f F
un
ds
at
Year-
en
d
In o
rder
to h
ave a
ccu
rate
an
d r
elia
ble
in
form
ati
on
, en
ab
ling
effi
cie
nt
an
d e
ffecti
ve d
ecis
ion
-makin
g, it
is
reco
mm
en
ded
th
at
fun
ds
that
do
no
t re
late
to
th
e M
PG
F a
re r
em
itte
d d
irectl
y
into
th
e r
esp
ecti
ve a
cco
un
ts.
Op
tio
ns
are
bein
g e
valu
ate
d b
y t
he
Man
ag
em
en
t.Ju
ne 2
017
Insu
fficie
nt
Co
ntr
ol o
ver
Inco
me f
or
Mu
tual H
elp
Mo
ney in
tend
ed
fo
r sp
ecifi
c p
urp
ose
s is
to
be k
ep
t in
sep
ara
te
acc
ounts
, id
eally
manag
ed
by d
iffe
rent
offi
cers
. Hen
ce, m
ore
co
ntr
ol w
ill b
e e
xerc
ised
over
the s
aid
fu
nd
s, r
ed
ucin
g t
he
po
ssib
ility
th
at
they a
re u
sed
fo
r re
aso
ns
oth
er
than
th
ose
in
ten
ded
. F
urt
herm
ore
, th
is w
ill a
lso
resu
lt in
mo
re a
ccu
rate
, re
liab
le a
nd
up
-to
-date
info
rmati
on
, tra
nsl
ati
ng
into
eff
ecti
ve
an
d e
fficie
nt
decis
ion
-makin
g.
Op
tio
ns
are
bein
g e
valu
ate
d b
y t
he
Man
ag
em
en
t.Ju
ne 2
017
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Inco
rrect
Pay
men
ts a
nd
Oth
er
Ad
min
istr
ati
ve S
ho
rtco
min
gs
Paym
ents
are
to
be c
om
pute
d o
n t
he b
asi
s o
f re
liab
le a
nd
up
date
d in
form
ati
on, p
rovid
ing
ad
eq
uate
aud
it t
rail
to e
nab
le
ind
ep
end
ent
veri
ficati
on.
Paym
en
ts a
re o
nly
bein
g e
ffecte
d o
n
up
date
d a
nd
relia
ble
in
form
ati
on
an
d
aft
er
seekin
g a
pp
roval.
Imp
lem
en
ted
Mis
lead
ing
Acc
ou
nti
ng
In
form
ati
on
It is
reco
mm
en
ded
th
at
fin
an
cia
l re
co
rds
are
dra
wn
up
in
lin
e
wit
h In
tern
ati
on
al A
cco
un
tin
g S
tan
dard
s. E
xp
en
dit
ure
sh
all
be a
cco
un
ted
fo
r in
fu
ll, r
ep
ort
ing
on
e e
nd
fig
ure
of
surp
lus
or
defi
cit
. Id
eally
, a S
tate
men
t o
f F
inan
cia
l P
osi
tio
n, w
here
in
all a
ssets
an
d lia
bilit
ies,
in
clu
din
g p
rep
aym
en
ts, accru
als
, re
ceiv
ab
les
an
d p
ayab
les
am
on
gst
oth
ers
, sh
all
acco
mp
any
such
fin
an
cia
l reco
rds.
Th
e c
om
mit
tee a
pp
oin
ted
fo
r th
e
ad
min
istr
ati
on
of
the P
olic
e G
en
era
l F
un
d w
ill d
iscu
ss t
he f
easi
bili
ty o
r o
therw
ise o
f th
e r
eco
mm
en
dati
on
.
Ju
ne 2
017
Ch
rist
mas
an
d P
olic
e D
ay S
ocia
l A
cti
vit
ies
It is
reco
mm
en
ded
th
at
exp
en
dit
ure
in
cu
rred
du
rin
g s
uch
acti
vit
ies
sho
uld
be invari
ab
ly c
on
tain
ed
wit
hin
th
e lim
its
of
availa
ble
fin
an
cia
l reso
urc
es.
As
reg
ard
s O
RC
, it
is
reco
mm
en
ded
th
at
a t
ho
rou
gh
revie
w
of
the ite
ms
pro
vid
ed
an
d r
esp
ecti
ve p
rices
is c
arr
ied
ou
t,
ideally
aft
er
ob
tain
ing
qu
ota
tio
ns
fro
m o
ther
co
mm
erc
ial
en
titi
es
in o
rder
to e
nsu
re t
hat
the p
rices
bein
g c
harg
ed
are
fa
ir a
nd
reaso
nab
le.
Ord
ers
are
als
o t
o b
e p
laced
in
wri
tin
g,
en
ab
ling
reco
ncili
ati
on
of
the in
vo
ice a
t a la
ter
stag
e.
It is
als
o
reco
mm
en
ded
th
at
tho
rou
gh
ch
ecks
are
carr
ied
ou
t p
rio
r to
eff
ecti
ng
paym
en
t.
B
ud
gets
will
sta
rt b
ein
g c
om
pile
d
an
d e
xp
en
dit
ure
will
be c
on
tain
ed
w
ith
in t
he b
ud
gete
d lim
its.
Ju
ne 2
017
Other ReportsMalta Police General Fund
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
MP
LIA
NC
E I
SS
UE
Fin
an
cia
l R
eco
rds
no
t su
bm
itte
d t
o N
AO
fo
r A
ud
itin
g P
urp
ose
s
The p
rovis
ions
of
the la
w a
re t
o b
e c
om
plie
d w
ith a
nd
reco
rds
are
exp
ecte
d t
o b
e s
ub
mit
ted
to
NA
O in
a t
imely
man
ner. S
uch
a r
evie
w is
als
o t
o b
e c
on
sid
ere
d a
s an
exe
rcis
e a
imed
at
iden
tify
ing
are
as
for
imp
rovem
en
t. A
cti
on
s to
im
ple
men
t th
e
reco
mm
en
dati
on
s p
rovid
ed
in
th
is R
ep
ort
are
to
be t
ake
n, t
hu
s en
suri
ng
th
at
best
pra
cti
ces
are
inco
rpo
rate
d in
day-t
o-d
ay
op
era
tio
ns.
An
Acco
un
tin
g O
fficer
was
ass
ign
ed
th
e t
ask
of
pre
pari
ng
cu
rren
t an
d
futu
re fi
nan
cia
l re
co
rds.
Th
e A
cco
un
tin
g O
fficer
is in
th
e
pro
cess
of
clo
sin
g t
he F
inan
cia
l re
co
rds
for
20
16.
Imp
lem
en
ted
May 2
017
Public Accounts | 165
Other Reports
Co-operatives Board – Audit for Financial Year 2015
Action on the NAO’s Annual Report 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
CO
NT
RO
L I
SS
UE
S
Inco
rrect
Acc
ou
nti
ng
Tre
atm
en
t o
f C
om
pen
sati
on
du
e t
o a
F
orm
er
Em
plo
yee
In o
rder
to c
om
ply
wit
h t
he r
esp
ecti
ve p
rovis
ion
s o
f th
e
Inte
rnati
on
al F
inan
cia
l R
ep
ort
ing
Sta
nd
ard
s C
on
ce
ptu
al
Fra
mew
ork
, th
e C
o-o
pe
rati
ve
s B
oard
is
to a
dju
st t
he
Fin
an
cia
l S
tate
me
nts
to
re
fle
ct
the
actu
al am
ou
nt
payab
le t
o its
fo
rmer
em
plo
yee, as
well
as
the t
ota
l co
mp
en
sati
on
du
e.
Th
e F
inan
cia
l S
tate
men
ts w
ere
ad
just
ed
to
refl
ect
the a
ctu
al
am
ou
nt
payab
le t
o its
fo
rmer
em
plo
yee.
Imp
lem
en
ted
Insu
fficie
nt
Do
cu
men
tati
on
su
pp
ort
ing
Ho
no
rari
a p
aid
Th
e C
o-o
pera
tives
Bo
ard
is
to a
scert
ain
th
at
it is
in p
oss
ess
ion
o
f o
fficia
l d
ocu
men
tati
on
co
nfi
rmin
g t
he t
ota
l h
on
ora
riu
m
payab
le t
o e
ach
Bo
ard
Mem
ber, in
clu
din
g t
he S
ecre
tary
to
th
e
Bo
ard
, to
en
sure
th
at
the c
orr
ect
am
ou
nts
are
bein
g p
aid
.
ME
IB h
as
sou
gh
t g
uid
an
ce f
rom
C
ab
inet
Offi
ce.
ME
IB w
ill t
ake a
cti
on
on
ce
dir
ecti
on
is
receiv
ed
fro
m C
ab
inet
Offi
ce, g
iven
th
e r
ecen
tly iss
ued
C
lass
ificati
on
an
d R
em
un
era
tio
n
Str
uctu
re f
or
Go
vern
men
t A
pp
oin
ted
Bo
ard
s an
d C
om
mit
tees.
Imp
lem
en
ted
May 2
017
Public Accounts | 167Other ReportsCo-operatives Board – Audit for Financial Year 2015
Re
co
mm
en
dati
on
sA
cce
pte
d o
r o
the
rwis
eJu
stifi
cati
on
A
cti
on
Im
ple
me
nte
d o
r d
ate
by
wh
en
Sh
ort
com
ing
s in
th
e E
ng
ag
em
en
t o
f a F
inan
cia
l A
cco
un
ts
Serv
ice P
rovid
er
Th
e B
oard
is
to e
nsu
re t
hat
an
y c
on
tracts
wit
h s
erv
ice
pro
vid
ers
are
ap
pro
ved
an
d s
ign
ed
befo
re t
he e
ng
ag
em
en
t actu
ally
co
mm
en
ces,
th
us
asc
ert
ain
ing
th
at
all
the a
pp
licab
le
term
s an
d c
on
dit
ion
s h
ave b
een
ap
pro
pri
ate
ly a
gre
ed
b
efo
reh
an
d.
S
erv
ice p
rovid
ers
are
bein
g
ap
pro
ved
an
d c
on
tracts
sig
ned
p
rio
r to
th
e a
ctu
al co
mm
en
cem
en
t o
f th
e s
erv
ice.
Imp
lem
en
ted
