MOESYI– Failure to submit 14 Outstanding Appropriation Accounts to account for $729.9 Billion in Budgetary Allocations

Auditor General's Findings

The 2023/2024 Auditor General’s Annual Report (subsections 3.2.119–3.2.122, Table 15) found that the Ministry of Education, Skills, Youth and Information (MOESYI) has made significant improvement in the submission of its Appropriation Accounts. Following the November 2024 draft report on the backlog, MOESYI submitted 9 Appropriation Accounts for 2012/2013 to 2015/2016.

Notwitstanding, the Ministry failed to prepare and submit to the Auditor General Department (AuGD) 14 Recurrent and Capital Appropriation Accounts covering the financial years 2016/2017 to 2017/2018 and 2020/2021 to 2023/2024, as required by the FAA Act. Parliament approved a combined $729.9 billion over this six-year period for the management and administration of public education in Jamaica. The FAA Act requires Accounting Officers to prepare and submit the Appropriation Account within four months after the fiscal year.

The delay in the submission of the Appropriation Accounts undermines good governance practice as it denies Parliament, the citizen of Jamaica and the MoFPS timely information to make strategic decision on the implementation of the MOESYI’ approved budgets, as well as to hold the management accountable for the use of public resources.

Permanent Secretary (current): Kasan Troupe

Breach Category: Resource Management

Permanent Secretary (at breach): Maureen Dwyer

Breach Type: Untimely Preparation of Appropriation Accounts

Status: Progressing

Last Assessed: July 1, 2026

Year Reported: 2024

Year Resolved:

Recommendation

MOESYI was reminded of the need to implement proper systems to ensure Appropriation Accounts are prepared and submitted in keeping with the statutory deadlines set out in the FAA Act.

JAMP Update

MOESYI provided copies of six submission letters as documentary evidence, all signed by Dr Kasan Troupe, Permanent Secretary.Matched against Table 15 of the AG report, these letters account for all 14 of the 14 previously outstanding Appropriation Accounts:

FY2016/17 – Recurrent, Capital A & B (3 accounts), submitted September 18, 2025;

FY2017/18 – Recurrent, Capital A & B (3 accounts), submitted September 25, 2025;

FY2020/21 – Recurrent & Capital C (2 accounts), submitted November 24, 2025, described by the Ministry as “the final outstanding Appropriation Accounts previously pending”;

FY2021/22 – Recurrent & Capital C (2 accounts), submitted August 14, 2025;

FY2022/23 – Recurrent & Capital C (2 accounts), submitted October 7, 2025;

and FY2023/24 – Recurrent & Capital C (2 accounts), submitted August 14, 2025.

In total, 14 of 14 (100%) of the previously outstanding accounts have now been submitted to the Auditor General. JAMPs awaits the Auditor General’s Department audit and certification of each of these accounts.