Health ministry faces increased pressure to show how $830 billion was spent
Published:Wednesday | January 15, 2025 | 12:21 AM
The Ministry of Health & Wellness (MOHW) is facing more heat as its level of tardiness has increased this year, owing to its failure to present appropriation accounts for 11 years to the Auditor General’s Department (AuGD) for scrutiny.
Over the 11-year period 2013-14 to 2023-24, Parliament approved $829.6 billion of taxpayers’ money, or 10.8 per cent of the national Budget, for the management and administration of the health sector by the ministry.
Last year, The Gleaner reported that taxpayers and the Parliament were unable to assess how the ministry spent nearly $700 million in public resources over a 10-year period, owing to a failure by the then accounting officer, Dunstan Bryan, to submit the appropriation accounts to the auditor general. Bryan has since gone off on study leave.
Under the Financial Administration and Audit (FAA) Act, Auditor General Pamela Monroe Ellis is required to audit the appropriation accounts and give an opinion on whether the money expended has been used for the purpose for which it was approved and verify whether the expenditure exceeds the amount authorised.
However, Monroe Ellis highlighted that up to the time of reporting, the health ministry did not return or submit for audit scrutiny 23 appropriation accounts for financial years 2013-2014 to 2023-2024.
ACCOUNTS DID NOT MEET STANDARDS
In December 2023, the accounting officer at the MOHW submitted 15 of the 21 outstanding appropriation accounts for financial year 2013-2014 to 2022-2023. However, Monroe Ellis said that the accounts did not meet the standards for submission as set out in Section 8.17.6 (i) and (ii) of the Financial Instructions.
She said the chief audit executive did not sign off on the appropriation accounts report submitted due to material inaccuracies. Additionally, two of the appropriation accounts were not accompanied by the required Statement of Explanation for cause of variances. As a result, the reports were returned to the ministry for correction and resubmission.
Monroe Ellis said the ministry has since advised that it is working with the internal audit unit to ensure the accuracy of the outstanding appropriation accounts and their submission to the AuGD by March 31, 2025.
The FAA Act requires accounting officers to prepare and submit to the minister and the auditor general the appropriation account, setting out the expenditure for the year against the approved budgetary allocation four months after the fiscal year.
The auditor general reminded the health ministry of the need to implement proper systems that will ensure the accounts are prepared and submitted.
She said management has affirmed its commitment that with a now fully staffed final accounts unit, the ministry will ensure that the appropriation accounts are submitted by the stipulated timeline going forward.