Director of Internal Audit in the Ministry of Finance, Mrs Dorea T. Maduro-Corea told the Standing Finance Committee (SFC) that the Unit is auditing 'the Royal Virgin Islands Police Force Accounts, the Devolution Programme at the Department of Human Resources and the Rehabilitation Programmes at Her Majesty’s Prison'. Photo: Facebook

Left: Her Majesty's Prison; Right: Police Headquarters- The Internal Audit Unit has zeroed in on those two entities. Photo: VINO/File

Auditor General

The Office of the Auditor General has a more comprehensive function. Firstly, it is a constitutional post governed by Chapter 8 Sec 109 of the Virgin Islands Constitutional Order of 2007.

It is an independent body and is not under the direction of anyone, however, the United Kingdom appointed Governor can request that an audit be done. The Office of the Auditor General can audit the financial activities of all Government Departments, Statutory Bodies and any Public Trust set up where public funds are involved. It can audit any public sector project and works closely with the House of Assembly’s Public Accounts Committee.

The Auditor General can also audit the Government’s financial records at the Treasury or any Statutory Body or agreements that have financial implications. The Auditor General can also audit the works of any of the Public Commissions e.g. the Public, Teaching or Police Service Commissions, along with the House of Assembly’s finances.

The Report of the Auditor General goes to the Public Accounts Committee for investigation and could also go directly to the governor for follow up action.

Internal Audit

The Internal Auditor is just a Unit set up by the Ministry of Finance and is limited only to departments of central government. It cannot audit any statutory bodies, or any Public Sector Trust or Commissions.

The main function of the Internal Auditor is to ensure that government departments are complying with Financial Acts and regulations governed by the Financial Laws which are executed by the Ministry of Finance. It is more interested in systems and if Government departments are following correct financial procedures.

The report of the Internal Auditor goes to the Financial Secretary who can pass the report on to the Minister of Finance where Department Heads can be recommended for disciplinary actions (surcharged) for gross financial mismanagement or violating rules and regulations, or engaging in conflict of interest.

Current Audits by Internal Audit Unit

The Internal Audit Unit was tasked with carrying out three audits thus far for 2016 and they should be completed by now. The information was unearthed while the Unit was before the House of Assembly's (HoA) Standing Finance Committee (SFC) for the 2016 Budget deliberation.

When asked by the Junior Minister for Tourism and Territorial At Large Member, Hon Archibald C. Christian, to name the audits that were currently in progress, the Director of Internal Audit Mrs Dorea T. Maduro-Corea told the committee that they are auditing “the Royal Virgin Islands Police Force Accounts, the Devolution Programme at the Department of Human Resources and the Rehabilitation Programmes at Her Majesty’s Prison.

It is unclear why the Internal Audit Unit has zeroed in on those three Departments but the report has not been made public.

There have been unconfirmed reports about irregularity in the three departments. For example, there were questions raised about the Police Accounts and huge phone bills and other items incurred by the UK Officers and others in the police force, as well as second hand vehicles being sold to the Department.

In addition, there have been questions raised about how the Department Heads and Permanent Secretaries (PS) have been administering the Devolution Programme where PS can hire directly anyone in the civil service under grade 7. Critics have claimed that system has become political.