FLA - Weaknesses in FLA's control over fixed assets and inventories

Auditor General's Findings

The audit of the accounting records and financial transactions of the Firearm Licensing Authority (FLA) for the 2017/2018 financial year identified weaknesses in the FLA’s controls over fixed assets and inventories. The Auditor General’s Department was unable to determine the accuracy and completeness of the Inventories balance totalling $2.5 million due to the absence of sufficient and appropriate evidence to support this amount in the accounts. Management was not able to provide a record of the detailed movement of Inventories as they reported that the relevant records could not be located.

Permanent Secretary (current): Courtney Williams

Breach Category: Resource Management

Permanent Secretary (at breach): Dianne McIntosh

Breach Type: Mismanagement of Resources

Status: Lagging

Last Assessed: December 9, 2022

Year Reported: 2020

Year Resolved:

JAMP Update

Jamaica Accountability Meter Portal (JAMP) requested documentation in August 2021 to substantiate that the FLA’s Fixed Assets & Inventories are current and up to date.

February 7, 2022 – JAMP received word from FLA that a response would be forthcoming once our ATI request was re-sent. This came a day after the Jamaica Gleaner article, Access Denied – https://jamaica-gleaner.com/article/news/20220206/access-denied was published complaining about the inordinate delay.

February 8, 2022 – Letter received from FLA indicating that “the Authority indicated in the management response that measures were installed to improve accountability of the asset in question. This information is presently being captured by software that has since been installed and the physical record is now being managed by the Procurement Unit. These records are complete, current and up to date.”

JAMP has found this information to be insufficient as we requested documentation to substantiate that the inventories are current and up to date. As such, we are following up on this matter.