High schools, GOAP top audit list

The Cayman Islands Auditor General’s office has released a list of entities, projects and areas of public governance it expects to review during the next 18 months.

Topping the list: Cayman’s new government office building on Elgin Avenue, known as the Government Office Accommodation Project, and the construction of two new high schools on Grand Cayman.

“We will examine how the government has managed major capital projects, including the procurement and financing, and whether due consideration was given to achieving value for money,” the audit office wrote in details of its performance audit programme.

Cayman Islands Premier McKeeva Bush asked a commission of enquiry be formed to look into spending and planning around proposals to build three new high schools on Grand Cayman and one new primary school. The original plans for a high school in West Bay and the George Town 
primary did not proceed. Governor Duncan Taylor declined the commission of enquiry request in July due to the pending performance audits on the schools.

Part one of the schools project audit is expected to be completed by January. Two subsequent reviews are planned for 2013 or later.

Other areas of interest identified for performance auditing by Auditor General Alastair Swarbrick included:

Governance: A general review of how Cayman’s public sector is organised and how it functions. Auditors will look at “how [government] makes decisions which are informed, transparent and manage risk”. A separate review will look into how government promotes or fails to promote ethical standards and good governance.

Executive transactions: To detail how individuals and organisations receive money from the government and how assessments for these needs are made.

HR management: A review of public sector employee management as it pertains to applicable local laws.

Revenue audit: This will examine how effective and efficient government is at collecting what it is owed.

IT audit: Whether investments in technology provide good value for money in the public sector.

Allowances: This will review arrangements in place to manage and report employee allowances, including hospitality and travel, within the public sector.

The auditor’s office has already begun work on two performance reviews involving the management of overseas medical expenses and how government deals with fraud. Those two reports are expected to be published in October or November of this year.

In addition to the new audit areas, the auditor general’s office plans to review several areas already examined in recent years. Those include an update on the legal aid programme; expenditures made on police corruption investigations Operations Tempura and Cealt; fuel card usage at the government gas depot; and the Matrix International scrap metal contract.


  1. I wish the Auditor-General the best of luck. He will need maybe 3 times as many staff as he now has, some years, and a great deal fuller, accurate and timely response from the various public agencies/bodies than he and his predecessors have received, if he is to make any significant progress before his contract expires.

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