Briefing Regulatory audit personnel costs in 2011

Purpose of the meeting • Introduction • Information about the audit, plan of action and planning • Preparation of the audit

Content • • • • • • • • • •

General audit chamber Main audit question Approach of the general audit chamber Introduction audit team Plan of action Planning List of documents used/ request for information Preparation in advance of the audit Questions Request to you

Constitutional structure SXM High councils of State

Advisory Council General Audit Chamber

Council of ministers

Parliament

Ombudsman

Ministry

Ministry

VROMI

Ministry

TEVZT

Ministry

Health, labour and social affaires

Ministry

Justice

Ministry

Finance

General affaires

Ministry

Education, sports youth and culture

Griffie Staten

General audit Chamber

Kingdom Charter

Article 74 Constitution 1. There is a general audit chamber. 2. The audit chamber investigates efficiency and lawfulness of revenues and expenditure of Sint Maarten

National Ordinance General Audit Chamber

Constitution Sint Maarten

National Ordinance General Audit Chamber

Chapter 3 contains provisions on regulatory audits by the General Audit Chamber. Chapter 4 contains regarding performance audits conducted by the General Audit Chamber. Chapter 5 contains provisions relating to other functions and powers of the General Audit Chamber, including research at the request of the Parliament (Staten) of Sint Maarten

General Audit Chamber Board

R.Tuitt (vz)

A. Gumbs R. Halman D. Hassell

Staff

J. Dovale-Meit M.Gomes

A. Daal-Rumnit

M. Kortenoever

Main audit question To what degree are payments of wages to personnel in 2011 at all seven ministries and organisations directly under these ministries lawful. • • •

Are the payments of employees wages lawful and correct? Are the employee records well organised and are the salary scales correctly applied according to the job description? Is the administrative organisation/ process for payment of wages up to date?

Introduction audit team

Roland Tuitt

Frank Maas

Richard Born

Norbert de Blaay

Isidoor v.d Berk Steven Marshall Melisah Gomes

Approach Preparation • Announcement of audit • Introduction of the auditors • Briefing of organisations plan of action and planning • Design of legal construct for the audit Here we are now • Representative random sample (95% reliable) Execution • Appointment • Audit of personnel costs • Signing of the daily results • Signing of the results of the audit by secretary general • Consultation on audit results with management Reporting • Findings • Consultation and hearing of management civil servants • Political consultation and hearing

Plan of action

Flying start

Step 2: Audit personnel files

Step 1: Legal construct

Step 3: Financial audit

Step 4: Audit internal controls

Integration results

Hearing and consultation

Reporting

Here we are now!

1

Planning • • • • • •

Step 1: Legal construction Step 2: Audit personnel files Step 3: Financial audit Step 4: Audit Internal Control Integration of audit results Hearing and consultation

14- 18 November November - December February 2012 February 2012 March 2012 Q1 2012

List of documentation used (1) • Organisation structure •

What is the structure of the organisation? Which departments are there and which specific tasks are identified (for example head of finance)?

• Description of tasks •

Which tasks are there and is there a job description?

• Staffing budget/ staffing plan • •

What is the total staffing of the organisation? How many staff are available for each task? T o what degree are all positions filled?

List of documentation used (2) • • • •

Budget 2011 Personnel budget 2011 (including additional fees) Print out of payments to personnel (L&S) Print out of registration to pension fund (APS)

Question for additional information: • Which additional decisions have been made on the book of functional posistions (functieboek) the start of SXM? (since 10-10-2010) • Which other documents related to your organisation are important for our audit?

Preparation in advance of the audit • Announcement: •

•

To administrative staff of the personnel department (P&O AZ) and other staff which are holding personnel files • Request for full cooperation • Administrative staff is available during audit Availability: • Space for the audit team (because of confidential information) • Support from administrative staff for auditors

• Results • •

Signing of daily results Hearing and consultation findings with Secretary General

Questions

Requests •

Proposal for appointment: • Execution of the audit • Signing of the results (findings) of the audit

•

Please send all documents to [email protected]

Annex

Additional questions (step 1) 1.

2.

3.

Do all organisations have a legal basis in terms of the ‘Liol’ or other ‘Landsverordeningen’ and are all objectives and (major) tasks of the organisations transparent and clearly stated. Do all the organisations have an approved book of functional positions (functieboek) including job descriptions. Do all the organisations have an approved staffing plan.

Additional questions (step 2) 1. 2. 3.

4. 5. 6. 7. 8. 9.

Do all personnel working for one of the organisations have a legally based appointment. Do the job descriptions of these personnel exist in the staffing plan. Are the salary scales of the personnel in conformity with the staffing plan and salary table 2011. Are the addional wages in conformity with the relevant legal basis and is there a decision proving the legal basis available. Is all personnel registred at the pension fund. Is there a medical check on all personnel started in 2010 and 2011 in the archives? Is there a Police Report in the files? How many persons have filled objections against their appointment. How many persons are placed above the approved staffing ‘bovenformatief?

Additional questions (step 3 and 4) Step 3. 1. Is the recruitment process described in detail including sufficient checks and balances. 2. Are there sufficient approved documents on file which indicate that the described working process is followed. 3. Which aspects of the working process are not in conformity with the detailed description. Step 4. 1. Is the salary calculation correct. 2. Are the taxes on wages and social premiums (insurance) paid. 3. Is the contribution to the pension fund actually paid. 4. Is there a registration for illness, absenteeism and vacation leave.