Auditor General's Findings
At the time of the AG’s audit, INSPORTS Financial Policies and Procedures Manual and the Human and Resource Manual were in draft form.
INSPORTS failed to present to the AG vouchers in relation to payments made during 2015-16. Further, weaknesses in the maintenance of accounting records at INSPORTS prevented them from analyzing the Institute’s outstanding payables and statutory returns. For example, INSPORTS failed to present a schedule of aged payables and outstanding statutory payments despite repeated requests.
We reviewed a sample of 321 payment vouchers for the purchase of goods and services over the three-year period March 2013 to May 2014 totalling $7.5 million. We were unable to sufficiently verify 116 payments totalling $2.03 million, which underscores the deficiencies in controls previously identified. We were unable to determine the validity of payments as the letters and bills were not presented with requisite information.
Permanent Secretary (current): Denzil Thorpe
Breach Category: Governance
Permanent Secretary (at breach):
Breach Type: Unapproved or Undocumented Policies and Procedures