The 2016 Audit Report has exposed some malpractices and blatant violations of the Financial Management Regulation Act of 2007 on proceeds from the sale of bidding documents, which requires all revenue collected to be deposited into a bank account.
According to the report, proceeds from the sale of bidding documents, which amount to Le 33 million was not deposited into a bank account.
Also observed was that a cash book was not maintained by the Ministry to appropriately record the proceeds from the sale of bids and details of utilization and as a result was recommended that the Director of Financial Resources in collaboration with the Procurement Manager must ensure that all public funds collected are deposited into a designated bank account in accordance to law.
That in addition, appropriate records in the form of a cash book is to be maintained and used in recording all revenue received and utilized by the Ministry.
In his response, according to the report, the Permanent Secretary noted the recommendations made by the Auditor General, but however stated that revenue collected from the sale of bids were not deposited into a bank account because of the following reasons: payment for newspaper for all tender advertisements; payment for printing and binding of bidding documents, payment of transportation cost to evaluators and payment for stationery items procured for tender process.
The Auditor General in her comment, said their recommendation was not implemented as evidenced in the form of cash book detailing records of bids sold and bank deposit slips justifying deposit made were not submitted for audit review and that supporting documents in the form of payment vouchers, receipts, invoices justifying utilization of the amount were not submitted for audit.