The 2022 audited accounts of Ministries/Departments/Regions...

Advance payments for the procurement of goods and services (Cheque Orders)

Several Ministries/Departments/Regions continued to clear cheque order vouchers through the submission of bills, receipts and other supporting documents, long after the stipulated time frame for doing so. As of September 2023, a total of 490 cheque orders valued at $1.739 billion remained outstanding, 278 of which $1.466 billion were in relation to 2022, while the remaining 212 totalling $273.282 million were in relation to prior periods. The Auditor General concluded that he was unable to determine whether the value was received for the sums shown as having been expended. This is a serious matter that reflects a lack of accountability and should be thoroughly investigated. Again, we could ask the question: In the absence of vouchers and supporting documents, was it possible that alternative auditing procedures could have been adopted to ensure that value was received in respect of these payments?

Procurement of drugs and medical supplies

The Ministry of Public Health received 19 Inter-Departmental Warrants valued at $3.554 billion from the ten Administrative Regions for the procurement of drugs and medical supplies on their behalf. According to the records of the Ministry’s Material Management Unit, drugs and medical supplies valued at $4.098 billion were dispatched to the Regions. However, there was no evidence of reconciliation of the amounts received by the Ministry with the value of drugs and medical supplies supplied to the Regions. This has been an ongoing problem highlighted by the Auditor General in several of his reports without evidence of any action taken to remedy the situation.

Additionally, drugs and medical supplies valued at $725.499 million had not been received by the Ministry of Health as of September 2023. Further, a total of 92,131 vials of Sputnik vaccine valued at $410.831M had expired and had to be disposed of.

Items purchased yet to be delivered

As of September 2023, various items purchased valued $733.554 million had not yet been delivered to the following Ministries: Ministry of Public Works - $4.842 million; Ministry of Health - $628.241 million; and Ministry of Home Affairs - $100.471million.

Guyana Revenue Authority

Out of the approved staff complement of 65, the Petroleum Revenue Department had a staff complement of 33 officers as at September 2023, giving a 49 percent vacancy rate.

Rehabilitation of Leguan Stelling

After almost five years, the rehabilitation works at the Leguan Stelling remained incomplete. The contract was awarded in September 2018 in the sum of $413.259 million and was later revised to $607.259 million. As at the end of 2022, the contractor was paid amounts totalling $465.455 million. The contractual duration period had since expired, and there was no evidence that an extension was granted.

Purchase of drainage pumps for NDIA

The National Drainage and Irrigation Authority (NDIA) made payments totalling $600.886 million for the design, supply, installation, and commissioning of nine fixed and three mobile high-capacity drainage pumps and associated structures/equipment. However, ten of the twelve engines supplied were determined to be undersized and incapable of running the pumps on a long-term basis. As a result, the NDIA requested the contractor to replace the ten engines. However, as of September 2023, the engines were yet to be replaced.

Financial reporting of the Amerindian Purpose Fund

The Ministry of Amerindian Affairs did not present financial statements for the year 2022 to account for amounts totalling $302.454 million that it had received on behalf of the Amerindian Purpose Fund. This was despite several requests made to the Ministry.

Status of implementation of recommendations

Of the 220 recommendations made in 2021, 74 or 34% were fully implemented, 98 or 44% were partially implemented, while 48 or 22% were not implemented.