K.H.M.H.’s weakest link is its revenues department

Throughout today’s session there were a number of irregularities that came to light. Deputy Auditor General, Wayne Simon, pointed out that one of the K.H.M.H.’s weakest link is its Revenues Department.

Wayne Simon, Deputy Auditor General
“From the evidence of the observation shown throughout this report, it is evident that the control mechanism needs strengthening given the following: one, there is no evidence by way of a supervisor’s signature to substantiate that the internal controls were performed in revenue units. Two, respective revenue units did not submit a monthly report. Three, noted segregation of duties were lacking. That is essential to prevent or detect further activities. Four, officers were delinquent on the execution of their duties. Five, there was a system that we referred to as inefficient records management. Six, some officers were not cognizant of their duties. In concluding, the revenue section, in this report, we’d like to mention that in addition, these findings represent serious infractions of accounting principles and failure to comply and adhere to KHMH rules regarding billing and collection. There seems to be a failure on behalf of management to perform their duties in a diligent manner concerning the reconciliation and depositing of daily collections.”