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Office of the Principal Permanent Secretary
Governance Action on the NAO’s Annual Report 2014
Public Accounts
29th April 2016
Published by theOffice of the Principal Permanent Secretary
Auberge de CastilleValletta VLT 1061
Tel.: (+356) 2200 0000Website: http://www.opm.gov.mt
Cataloguing-in-Publication Data Malta. Office of the Principal Permanent Secretary
Governance Action on the NAO’s Report 2014Valletta: Office of the Principal Permanent Secretary, 2016
29.7, 21 cmISBN: 978-99957-0-948-8
This publication can be purchased from theDepartiment of Information
3, Castille Place,Valletta
Tel.: (+356) 2200 1700
Price: €5.00
4
5
This is another first. Two years ago we started giving an account of how this administration
is realising its budgetary aims - a meticulous and honest account which collates the plans and monitoring of an entire year so as to ensure that what had been announced in the budget is carried out in the best possible manner. Two years ago we also started giving an account of how we are simplifying the processes so that the public service’s clients are better served.
These, along with a number of other measures, are all helping the public service to make new inroads in its continued development. Developments that have come at just the right moment and which are helping to renew the public service which has to keep up with its clients’ expectations and reach out to them rather than letting them seek it out themselves - this is essentially the concept behind the regional one-stop shops, together with the upgrading of the online services which we are working on so as to inaugurate later this year. Indeed, next year the public service will become even more convenient to the citizenry, with public services being made available on mobile phones so as to bring yet closer the vision that the public service has set for itself, that is, to provide a 24-hour service every day of the week throughout the entire year.
This publication presents another measure of public accountability. Year after year, the Auditor General (National Audit Office - NAO) publishes an annual report highlighting his conclusions following the conduct of financial and compliance audits of governmental departments and entities. Furthermore, the Auditor General suggests recommendations to consolidate and improve upon the management and proper discharge of public funds. Year after year, one sees the same recommendations repeatedly suggested by the Auditor General; this means in effect that the recommendations were falling on deaf ears. This publication is a reply to the NAO report. The public service answers by drawing an action plan to implement the suggested recommendations found therein, by confirming or otherwise whether the recommendations are being taken on board and included in the respective Ministry plan, indicating clear actions and specific timeframes for implementation.
Whenever the public service deemed particular recommendations suggested by the Auditor were unfeasible for implementation, a detailed explanation was provided.
This report was a highly challenging task because the initial stages always require more work to be rendered fruitful. Consequently, we did not rely solely on the detailed recommendation implementation plans sent to us by the Ministries as to how they were complying with the recommendations of the NAO. The Internal Audit and Investigations Department (IAID) was engaged by this Office to perform a follow-up audit review on the corrective action presented by the respective permanent secretaries. Based on the procedures performed, the IAID is of the opinion that the corrective actions presented by the Permanent Secretaries in this report represent a true and fair view of the actions implemented, and that they generally address the recommendations suggested by the NAO in the ‘Annual Audit Report - Public Accounts 2014’.
Accountability is not a word that is merely there to be uttered: public accountability and audit are being safeguarded and prioritized by facts. The aim is to ensure that sufficient, effective and timely follow up action is being taken on valid, reliable, relevant and reasonable audit recommendations. Publications such as the one being presented reassure and give evidence that the public service, which is currently being renewed, has put on the top of its agenda accountability which extends not solely to public funds, but also to the quality of the service on offer.
Mario CutajarPrincipal Permanent Secretary
6
7
Contents
List of Abbreviations 8-9
Office of the Prime Minister 12-19 Office of the Prime Minister - Expenditure Ministry for European Affairs and Implementation 21-27of the Electoral Manifesto Ministry for European Affairs and Implementation of the Electoral Manifesto - Expenditure
Ministry for Tourism 28-36 Restoration of Forts, Fortifications and Historical Places – Expenditure (now under Ministry for Justice, Culture and Local Government)
Mediterranean Conference Centre - 37-48Revenue, Stores and Inventory
Ministry for Education and Employment 49-63 Ministry for Education and Employment - Expenditure
Malta Council for Science and Technology 64-75 Ministry for Gozo 76-85 EcoGozo - Capital Expenditure Ministry for Social Dialogue, 86-94Consumer Affairs and Civil Liberties Malta Competition and Consumer Affairs Authority
8
Contents
Ministry for Economy, Investment and Small Businesses 95-100Malta Information Technology Agency - Capital Expenditure(No issues found) Malta Gaming Authority - Gaming Taxes Ministry for the Family and Social Solidarity 101-107 Ministry for the Family and Social Solidarity - Non-Contributory Benefits
Foundation for Social Welfare Services - Aġenzija Sedqa 108-117 Ministry for Home Affairs and National Security 118-134Office of the Permanent Secretary - Personal Emoluments
Public Broadcasting Services Ltd 135-138(now under Ministry for Justice, Culture and Local Government) Ministry for Finance 139-151 Customs Department - Personal Emoluments Ministry for Energy and the Conservation of Water 152-158 Ministry for Energy and the Conservation of Water Expenditure Audit - Energy
Ministry for Health 159-174Mount Carmel Hospital - Personal Emoluments
Gozo General Hospital 175-183
Contractual and Professional Services 184-194Koperattiva Linen Service Ltd - Income and Expenditure
9
10
List of AbbreviationsAAR Annual Audit Report
AFM Armed Forces of Malta
AG Attorney General
ARR Arrears of Revenue Return(s)
AVS Attendance Verification System
BFID Benefit Fraud and Investigation Department
BO Budget Office
BOT Board of Trustees
CapEx Capital Expenditure
CBM Central Bank of Malta
CCoF Central Co-operative Fund
CD Customs Department
CDRT Centre for Development, Research and Training
CEO Chief Executive Officer
CIO Chief Information Officer
COJ Courts of Justice
COLA Cost of Living Adjustment
CPSU Central Procurement and Supplies Unit
CVB Conservatorio Vincenzo Bugeja
DAS Departmental Accounting System
DC Department of Contracts
DCS Director Corporate Services
DES Directorate for Educational Services
DFA Directorate for Finance and Administration
DG ECFIN Directorate General for Economic and Financial Affairs
DHPP Department of Health, Policy and Planning
DMD Debt Management Directorate
DO Direct Order(s)
DPM Deputy Prime Minister
DSS Department of Social Security
EAMS Euro Area Member States
ECB European Central Bank
ECCD Elderly and Community Care Department
EDA Extra Duty Allowance
EFSF European Financial Stability Facility
EGRD EcoGozo Regional Development Directorate
EO Executive Officer
EPD Economic Policy Department
EPI Economic Policy Institute
ESC Eurovision Song Contest
ESM European Stability Mechanism
ETC Employment and Training Corporation
EU European Union
11
FIC Fortifications Interpretation Centre
FMS Fleet Management System
FR Financial Report
FS4 Payee Status Declaration Form
FSS Final Settlement System
FSWS Foundation for Social Welfare Services
GDP Gross Domestic Product
GGH Gozo General Hospital
GPD Government Property Department
GPDMA Government Borrowing and Public Debt Management Act
HR Human Resources
IAID Internal Audit and Investigations Department
IAS International Accounting Standard
ICT Information and Communications Technology
IPSAS International Public Sector Accounting Standards
IPSL Industrial Projects and Services Ltd
IRD Inland Revenue Department
ISA International Standards on Auditing
ISSAI International Standards of Supreme Audit Institutions
IT Information Technology
JESC Junior Eurovision Song Contest
KOLS Koperattiva Linen Service Ltd
LA Letter of Acceptance
LPO Local Purchase Order
MCA Malta Communications Authority
MCAST Malta College of Arts, Science and Technology
MCC Mediterranean Conference Centre
MCCAA Malta Competition and Consumer Affairs Authority
MCH Mount Carmel Hospital
MCST Malta Council for Science and Technology
MDH Mater Dei Hospital
MEAIM Ministry for the European Affairs and Implementation of the Electoral Manifesto
MECW Ministry for Energy and the Conservation of Water
MEDE Ministry for Education and Employment
MEH Ministry for Energy and Health
MEIB Ministry for the Economy, Investment and Small Business
MEPA Malta Environment and Planning Authority
MESC Malta Eurovision Song Contest
MFIN Ministry for Finance
MFSA Malta Financial Services Authority
MFSS Ministry for the Family and Social Solidarity
MGA Malta Gaming Authority
MGI Malta Government Investments Ltd
MGOZ Ministry for Gozo
MGS Malta Government Stocks
MHAS Ministry for Home Affairs and National Security
12
MIP Malta Industrial Parks Ltd
MITA Malta Information Technology Agency
MITTS Malta Information Technology and Training Services Ltd
MJCL Ministry for Justice, Culture and Local Government
MPO Malta Philharmonic Orchestra
MSDC Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
MSE Malta Stock Exchange
MTI Ministry for Transport and Infrastructure
MUMN Malta Union of Midwives and Nurses
NAO National Audit Office
NCF National Celebrations Foundation
NMW National Minimum Wage
NSO National Statistics Office
OHS Occupational Health and Safety
OJEC Official Journal of the European Community
OMAS Office of the Manager Airport Security
OPM Office of the Prime Minister
OPS Office of the Permanent Secretary
PAHRO Public Administration Human Resources Office
PBS Public Broadcasting Services Ltd
PC Personal Computer
PDMAC Public Debt Management Advisory Committee
PH Public/National Holiday
PHC Primary Health Care
PLR Player Liability Report
PPP Public-Private Partnership(s)
PPR Public Procurement Regulations
PS Permanent Secretary
PSMC Public Service Management Code
PV Payment Voucher
R&I Research and Innovation
RD Restoration Directorate
SA Social Assistance
SABS Social Assistance and Benefits System
SAMM Structural Annualised Econometric Model for Malta
SPBH Sir Paul Boffa Hospital
SSA Social Security Act, 1987 (Cap. 318)
SSC Social Security Contributions
SUP Single Unmarried Parent
TM Transport Malta
TOIL Time Off In Lieu
TP Taxpayer Profile
TVLU Television Licensing Unit
UA Unemployment Assistance
VAT Value Added Tax
VL Vacation Leave
WSC Water Services Corporation
Office of the Prime Minister
12
Expenditure
Office of the Prime Minister
13
Office of the Prime Minister ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
No
n-c
om
plia
nce
wit
h P
ub
lic
Pro
cure
men
t R
eg
ula
tio
ns
wit
h
resp
ect
to
Exp
en
dit
ure
by N
ati
on
al
Cele
bra
tio
ns
Fo
un
dati
on
Ad
here
nce t
o p
rocu
rem
en
t re
gu
lati
on
s,
wh
ere
ap
plic
ab
le, i
s to
be f
ollo
wed
in
o
rder
to e
nsu
re t
ran
spare
ncy,
as
well
as
pro
mo
te f
air
co
mp
eti
tio
n. M
ore
over,
wh
ere
ver
po
ssib
le, p
lan
nin
g is
to b
e
mad
e w
ell
in a
dvan
ce s
o a
s to
pu
blis
h
pu
blic
calls
on
tim
e.
Ap
pro
vals
fro
m M
FIN
fo
r D
Os
are
to
b
e r
eq
uest
ed
on
ly in
exc
ep
tio
nal case
s,
as
cle
arl
y s
pelle
d o
ut
in M
FIN
Cir
cu
lar
NO
3/2
013
– ‘P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns
– D
irect
Ord
ers
’.
Ad
dit
ion
ally
, all
en
gag
em
en
ts a
re t
o
be f
orm
ally
su
pp
ort
ed
wit
h a
bin
din
g
ag
reem
en
t, s
ign
ed
by t
he p
art
ies
invo
lved
, in
dic
ati
ng
th
e a
pp
licab
le
term
s an
d c
on
dit
ion
s. A
ltern
ati
vely
, th
e s
erv
ice p
rovid
er
has
to o
fficia
lly
accep
t th
e c
on
dit
ion
s st
ipu
late
d
in t
he t
en
der
or
oth
er
meth
od
of
pro
cu
rem
en
t as
specifi
ed
by P
PR
, fo
llow
ing
receip
t o
f L
A.
Man
ag
em
en
t is
als
o t
o e
nsu
re t
hat
sup
plie
rs h
on
ou
r th
e r
esp
ecti
ve t
erm
s an
d c
on
dit
ion
s in
clu
din
g t
he iss
ue o
f a B
an
k G
uara
nte
e. F
ailu
re t
o d
o s
o
sho
uld
au
tom
ati
cally
lease
d t
o t
he
bid
der
in q
uest
ion
bein
g r
eje
cte
d.
X
No
t ap
plic
ab
le
sin
ce n
o
furt
her
pro
cu
rem
en
t is
bein
g
un
dert
aken
b
y t
he N
CF
as
it w
as
an
ad
ho
c
fou
nd
ati
on
th
at
has
been
d
isso
lved
.
Office of the Prime Minister
14
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Retr
osp
ecti
ve D
irect
Ord
ers
to
sett
le
Ou
tsta
nd
ing
Pay
men
ts
Th
e P
PR
are
mean
t to
en
sure
th
at
the
basi
c p
rin
cip
les
of
tran
spare
ncy
an
d a
cco
un
tab
ility
are
ad
here
d
to. A
s em
ph
asi
sed
in
MF
IN C
ircu
lar
No
3/2
013
, D
Os
sho
uld
be lim
ited
to
th
e b
are
st m
inim
um
. M
ore
over,
co
mm
itm
en
ts s
ho
uld
no
t b
e e
nte
red
in
to d
irectl
y w
ith
th
e s
erv
ice p
rovid
er
befo
re r
eq
uest
ing
th
e n
ecess
ary
ap
pro
val fr
om
th
e D
Os
Offi
ce, w
hic
h
inst
an
ces
are
to
be r
eso
rted
to
in
excep
tio
nal cir
cu
mst
an
ces,
on
ly a
nd
u
po
n p
rop
er
just
ificati
on
.
ü
An
em
ail
ad
dre
ssed
to
all
the
co
ncern
ed
Head
s o
f D
ep
art
men
t h
as
been
cir
cu
late
d t
o e
nsu
re
ad
here
nce t
o t
he P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns.
Imp
lem
en
ted
15
Office of the Prime Minister ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Serv
ices
pro
cu
red
by D
irect
Ord
er
As
pre
vio
usl
y r
ep
ort
ed
DO
s are
o
nly
to
be r
eso
rted
to
in
excep
tio
nal
cir
cu
mst
an
ces,
in
ord
er
to e
nsu
re
acco
un
tab
ility
an
d t
hat
the m
ost
co
mp
eti
tive p
rices
for
go
od
s an
d
serv
ices
are
ob
tain
ed
.
Fu
rth
erm
ore
, it
is
hig
hly
re
co
mm
en
ded
th
at
exp
en
dit
ure
is
tim
ely
pla
nn
ed
so
th
at
the a
pp
rop
riate
p
rocu
rem
en
t p
roced
ure
is
follo
wed
.
üJu
stifi
cati
on
fo
r re
sort
ing
to
dir
ect
ord
ers
will
be c
learl
y d
ocu
men
ted
.M
ay 2
016
CO
NT
RO
L I
SS
UE
S
Invo
ices
pre
ced
ing
Lo
cal P
urc
hase
O
rders
or
Lett
ers
of
Acc
ep
tan
ce
OP
M is
to e
nsu
re t
hat
offi
cers
ob
serv
e
the s
tan
dard
pu
rch
asi
ng
pro
ced
ure
, w
hic
h is
to iss
ue a
n L
PO
or
LA
, as
ap
plic
ab
le, b
efo
re p
lacin
g a
n o
rder
for
go
od
s o
r se
rvic
es.
T
his
will
en
sure
th
at
pro
per
au
tho
risa
tio
n f
or
the
pu
rch
ase
is
ob
tain
ed
an
d a
deq
uate
fu
nd
s are
co
mm
itte
d t
o c
over
the
exp
en
se.
ü
An
em
ail
ad
dre
ssed
to
all
the
co
ncern
ed
Head
s o
f D
ep
art
men
t h
as
been
cir
cu
late
d t
o e
nsu
re
ad
here
nce t
o t
he P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns.
Ran
do
m s
am
plin
g w
ill
be c
arr
ied
ou
t to
en
sure
co
mp
lian
ce.
Imp
lem
en
ted
Office of the Prime Minister
16
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Sh
ort
com
ing
s in
rela
tio
n t
o V
eh
icle
s
Refe
ren
ce is
to b
e m
ad
e t
o t
he P
SM
C,
in p
art
icu
lar
Secti
on
8.2
.5, w
hic
h
req
uir
es
each
lo
gb
oo
k t
o b
e c
ert
ified
b
y t
he o
fficer
in c
harg
e o
f tr
an
spo
rt
at
the e
nd
of
each
mo
nth
, in
ord
er
to e
nsu
re t
hat
the t
rip
s re
co
rded
in
th
e lo
gb
oo
k w
ere
mad
e o
n o
fficia
l d
uty
an
d t
hat
fuel co
nsu
mp
tio
n is
reaso
nab
le. M
ore
over, f
ull
deta
ils
reg
ard
ing
fu
el in
take a
re t
o b
e
cle
arl
y r
eco
rded
on
every
lo
gb
oo
k
as
per
Ap
pen
dix
8.I
of
the P
SM
C, as
a m
ean
s to
veri
fy e
ach
veh
icle
’s f
uel
co
nsu
mp
tio
n.
OP
M is
furt
her
reco
mm
en
ded
to
asc
ert
ain
th
e c
urr
en
t ap
plic
ab
ility
of
the a
bo
ve P
SM
C r
eq
uir
em
en
ts in
vie
w
of
info
rmati
on
availa
ble
on
th
e F
leet
Man
ag
em
en
t S
yst
em
.
ü
Each
lo
gb
oo
k is
bein
g d
uly
cert
ified
b
y t
he o
fficer
in c
harg
e o
f tr
an
spo
rt
at
the e
nd
of
each
mo
nth
. M
ore
over,
full
deta
ils a
re b
ein
g r
eco
rded
in
every
lo
gb
oo
k.
Imp
lem
en
ted
17
Office of the Prime Minister ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Ove
rch
arg
ing
in
resp
ect
of
Ph
oto
cop
yin
g S
erv
ice
In o
rder
to m
itig
ate
th
e r
isk o
f o
verp
aym
en
ts, all
invo
ices,
in
clu
din
g
oth
er
sup
po
rtin
g d
ocu
men
tati
on
on
w
hic
h p
aym
en
ts a
re b
ase
d, are
to
be
vett
ed
fo
r co
rrectn
ess
an
d p
rop
erl
y
cert
ified
, b
efo
re b
ein
g p
rocess
ed
fo
r p
aym
en
t, w
ith
part
icu
lar
att
en
tio
n t
o
the c
harg
e a
gre
ed
up
on
.
üIn
vo
ices
are
bein
g v
ett
ed
fo
r co
rrectn
ess
an
d p
rop
erl
y c
ert
ified
.Im
ple
men
ted
Ho
urs
cla
imed
in
resp
ect
of
Cle
an
ing
S
erv
ices
no
t in
dic
ate
d o
n T
imesh
eet
OP
M is
to m
ake s
ure
th
at
tim
esh
eets
su
bm
itte
d a
nd
ho
urs
invo
iced
are
ta
llied
pri
or
to e
ffecti
ng
paym
en
t, a
nd
th
at
such
paym
en
ts a
re w
ith
held
un
til
an
y d
iscre
pan
cie
s are
invest
igate
d.
ü
Th
e O
PM
is
en
suri
ng
th
at
tim
esh
eets
are
bein
g s
ign
ed
by t
he c
lean
ers
u
po
n r
ep
ort
ing
fo
r w
ork
an
d t
hen
co
un
ters
ign
ed
by a
n O
PM
offi
cia
l. H
ou
rs o
n t
he e
nd
ors
ed
tim
esh
eet
are
th
en
talli
ed
wit
h t
he a
mo
un
t o
f h
ou
rs
invo
iced
by t
he c
on
tracto
r.
Imp
lem
en
ted
Office of the Prime Minister
18
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
Sh
ort
com
ing
s re
late
d t
o Inve
nto
ry
All
ass
ets
are
to
be r
eco
rded
accu
rate
ly in
th
e inven
tory
data
base
.
Th
ese
are
to
be a
deq
uate
ly
iden
tifi
ab
le a
nd
tra
ceab
le t
o t
he
resp
ecti
ve lo
cati
on
. R
oo
m Inven
tory
L
ists
are
als
o t
o b
e u
pd
ate
d t
o r
efl
ect
the late
st m
ovem
en
ts.
As
state
d in
MF
Cir
cu
lar
No
14
/99
, “E
ach
ite
m s
hall
be p
hysi
cally
mark
ed
w
ith
a c
on
secu
tive
id
en
tifi
cati
on
n
um
ber”
. T
his
pro
ced
ure
is
exp
ecte
d
to b
e a
dh
ere
d t
o, an
d ite
ms
are
to
be
ph
ysi
cally
mark
ed
wit
h a
perm
an
en
t id
en
tifi
cati
on
nu
mb
er, a
s fa
r as
it is
pra
cti
cab
le.
Peri
od
ic p
hysi
cal veri
ficati
on
of
inven
tory
ite
ms
is a
lso
reco
mm
en
ded
, to
en
sure
th
at
inven
tory
reco
rds
tru
ly
refl
ect
the d
esc
rip
tio
n, q
uan
tity
an
d
locati
on
of
item
s.
ü
Up
date
of
ph
ysi
cal in
ven
tory
neari
ng
co
mp
leti
on
.
Ph
ysi
cal ch
ecks
will
be c
arr
ied
ou
t o
n a
mo
re r
eg
ula
r b
asi
s.
Imp
lem
en
ted
Ju
ne 2
016
19
Office of the Prime Minister Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
Sh
ort
com
ing
s re
late
d t
o Inve
nto
ry
All
ass
ets
are
to
be r
eco
rded
accu
rate
ly in
th
e inven
tory
data
base
.
Th
ese
are
to
be a
deq
uate
ly
iden
tifi
ab
le a
nd
tra
ceab
le t
o t
he
resp
ecti
ve lo
cati
on
. R
oo
m Inven
tory
L
ists
are
als
o t
o b
e u
pd
ate
d t
o r
efl
ect
the late
st m
ovem
en
ts.
As
state
d in
MF
Cir
cu
lar
No
14
/99
, “E
ach
ite
m s
hall
be p
hysi
cally
mark
ed
w
ith
a c
on
secu
tive
id
en
tifi
cati
on
n
um
ber”
. T
his
pro
ced
ure
is
exp
ecte
d
to b
e a
dh
ere
d t
o, an
d ite
ms
are
to
be
ph
ysi
cally
mark
ed
wit
h a
perm
an
en
t id
en
tifi
cati
on
nu
mb
er, a
s fa
r as
it is
pra
cti
cab
le.
Peri
od
ic p
hysi
cal veri
ficati
on
of
inven
tory
ite
ms
is a
lso
reco
mm
en
ded
, to
en
sure
th
at
inven
tory
reco
rds
tru
ly
refl
ect
the d
esc
rip
tio
n, q
uan
tity
an
d
locati
on
of
item
s.
ü
Up
date
of
ph
ysi
cal in
ven
tory
neari
ng
co
mp
leti
on
.
Ph
ysi
cal ch
ecks
will
be c
arr
ied
ou
t o
n a
mo
re r
eg
ula
r b
asi
s.
Imp
lem
en
ted
Ju
ne 2
016
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
No
n-c
om
plia
nce
wit
h F
iscal
Ob
ligati
on
s
Every
eff
ort
is
to b
e m
ad
e t
o e
nfo
rce
the p
rin
cip
le t
hat
VA
T r
eceip
ts a
re
invari
ab
ly o
bta
ined
fro
m s
up
plie
rs
for
every
pu
rch
ase
of
go
od
s an
d/
or
serv
ices.
F
urt
herm
ore
, all
VA
T
receip
ts a
re t
o b
e a
deq
uate
ly k
ep
t, in
o
rder
to e
nsu
re t
hat
they a
re a
lways
read
ily a
vaila
ble
in
a t
imely
man
ner,
an
d t
o e
nab
le v
eri
ficati
on
by t
hir
d
part
ies.
Ad
dit
ion
ally
, d
efa
ult
ing
su
pp
liers
are
to
be r
ep
ort
ed
in
th
e q
uart
erl
y
VA
T d
efa
ult
ers
lis
ts, re
qu
ired
to
be
sub
mit
ted
to
th
e V
AT
Dep
art
men
t as
per
MF
IN C
ircu
lar
No
2/2
012
, fo
r ap
pro
pri
ate
acti
on
to
be t
aken
.
Pert
inen
t fi
scal re
gu
lati
on
s are
to
be
ad
here
d t
o.
ü
In v
iew
of
the u
rgen
t w
ork
carr
ied
o
ut
by t
he D
irecto
rate
, in
clu
din
g t
hat
for
two
majo
r even
ts, th
e r
etu
rns
for
20
15 a
reb
to
be c
om
ple
ted
an
d
sub
mit
ted
by J
un
e 2
016
. R
etu
rns
for
20
16 w
ill b
e s
ub
mit
ted
on
tim
e.
Ju
ne 2
016
21
Ministry for European Affairs and Implementation of the Electoral
Manifesto
Expenditure
Ministry for European Affairs and Implementation of the Electoral Manifesto
Ministry for European Affairs and Implementation of the Electoral
Manifesto
Expenditure
22 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Rep
eate
d E
xte
nsi
on
s fo
r C
lean
ing
S
erv
ices
follo
win
g E
xp
irati
on
of
Co
ntr
act
Man
ag
em
en
t is
to
en
sure
th
at
acti
on
s ta
ken
an
d c
om
mit
men
ts m
ad
e a
re
to b
e in
lin
e w
ith
rele
van
t ru
les
an
d
reg
ula
tio
ns.
M
ore
over, c
on
tract
sho
uld
cle
arl
y s
pecif
y a
defi
nit
e
peri
od
to
en
sure
rig
oro
us
co
mp
lian
ce
wit
h a
pp
licab
le p
rocu
rem
en
t re
gu
lati
on
s. It
is
imp
era
tive t
hat
ap
pro
pri
ate
acti
on
is
taken
pri
or
to t
he e
xp
iry o
f exis
tin
g c
on
tracts
, in
ord
er
to lim
it a
ny p
oss
ible
exte
nsi
on
s. T
his
pra
cti
ce w
ill e
nsu
re
that
Go
vern
men
t o
bta
ins
the m
ost
eco
no
mic
pri
ces
an
d e
nco
ura
ges
co
mp
eti
tio
n.
ü
A f
resh
call
for
ten
ders
was
pu
blis
hed
th
rou
gh
th
e a
pp
rop
riate
ch
an
nels
an
d a
new
co
ntr
act
was
est
ab
lish
ed
w
ith
th
e c
on
tracto
r th
at
sub
mit
ted
th
e c
heap
est
co
mp
lian
t o
ffer. T
he
PP
R w
ere
fu
lly r
esp
ecte
d b
y t
he
ME
AIM
; th
e n
ew
co
ntr
act
is v
alid
fo
r a m
axim
um
peri
od
of
60
mo
nth
s.
Imp
lem
en
ted
23
Ministry for European Affairs and Implementation of the Electoral
Manifesto
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Pay
men
ts n
ot
as
pre
vaili
ng
Lease
A
gre
em
en
t
Man
ag
em
en
t is
to
en
sure
th
at
pri
or
to p
aym
en
t, invo
ices
are
pro
perl
y
cert
ified
ag
ain
st a
ny c
on
tracts
/ag
reem
en
ts in
pla
ce.
ü
Th
e a
ud
ito
r’s
co
mm
en
t h
as
been
n
ote
d. T
he M
EA
IM is
in d
iscu
ssio
ns
wit
h t
he M
IP o
n a
new
co
ntr
act
wit
h
low
er
rate
s th
an
th
e p
rese
nt
on
e.
Fo
llow
ing
th
e a
gre
em
en
t w
ith
th
e
MIP
, th
e M
EIA
M is
bein
g c
harg
ed
a lo
wer
leasi
ng
rate
th
an
th
at
in
the p
rese
nt
co
ntr
act.
T
here
fore
, it
d
oes
no
t re
sult
th
at
the M
EA
IM w
as
bein
g o
verc
harg
ed
or
that
there
was
an
y o
verp
aym
en
t o
n t
his
co
ntr
act.
In
fact,
th
e n
ew
dra
ft a
gre
em
en
t re
flects
th
e lo
wer
rate
s.
Invo
ices
are
bein
g c
hecked
ag
ain
st
tim
esh
eets
.
Imp
lem
en
ted
Pro
cu
rem
en
t fr
om
th
e O
pen
Mark
et
wit
ho
ut
Ap
pro
pri
ate
Ap
pro
val
Pro
cu
rem
en
t is
to
be m
ad
e a
s re
gu
late
d b
y P
PR
. In
excep
tio
nal
case
s, in
ord
er
to e
nsu
re
acco
un
tab
ility
, M
EA
IM is
to o
bta
in t
he
necess
ary
ap
pro
val fr
om
MF
IN p
rio
r to
pro
cu
re d
irectl
y f
rom
th
e o
pen
m
ark
et.
üA
pp
rovals
are
bein
g s
ou
gh
t an
d
ob
tain
ed
.
Imp
lem
en
ted
Ministry for European Affairs and Implementation of the Electoral
Manifesto
Expenditure
24 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Lo
cal P
urc
hase
Ord
ers
date
d a
fter
Su
pp
liers
’ In
voic
e
ME
AIM
is
to e
nsu
re t
hat
offi
cers
o
bse
rve t
he s
tan
dard
pu
rch
asi
ng
p
roced
ure
, w
hic
h is
to iss
ue a
L
ocal P
urc
hase
Ord
er
or
Lett
er
of
Accep
tan
ce, as
ap
plic
ab
le, b
efo
re
pla
cin
g a
n o
rder
for
go
od
s o
r se
rvic
es.
T
his
will
en
sure
th
at
pro
per
au
tho
risa
tio
n f
or
the p
urc
hase
is
ob
tain
ed
an
d a
deq
uate
fu
nd
s are
co
mm
itte
d t
o c
over
the e
xp
en
se.
ü
Reco
mm
en
dati
on
s h
ave b
een
n
ote
d a
nd
acti
on
is
bein
g t
aken
, an
d c
om
plia
nce is
bein
g e
nsu
red
.
In s
itu
ati
on
s co
ncern
ing
urg
en
t p
rocu
rem
en
t an
d o
ther
min
or
recu
rren
t co
sts,
it
is n
ot
alw
ays
po
ssib
le n
ot
to e
xp
ed
ite t
he p
rocess
. H
ow
ever, t
he M
EA
IM is
do
ing
its
u
tmo
st t
o lim
it t
hese
sit
uati
on
s to
a
min
imu
m.
Imp
lem
en
ted
25
Ministry for European Affairs and Implementation of the Electoral
Manifesto
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
Ren
t o
f O
fficia
l C
ar
no
t in
lin
e w
ith
S
tan
din
g R
eg
ula
tio
ns
ME
AIM
is
to invari
ab
ly a
dh
ere
to
th
e r
eq
uir
em
en
ts o
f P
PR
, to
en
sure
a f
air, tr
an
spare
nt
an
d e
qu
itab
le
op
po
rtu
nit
y t
o a
ll in
tere
sted
part
ies
in t
he p
rovis
ion
of
go
od
s an
d s
erv
ices
paid
fro
m p
ub
lic f
un
ds.
M
ore
over,
it is
reco
mm
en
ded
th
at
the M
inis
try
follo
ws
the p
rovis
ion
s o
f M
F C
ircu
lar
NO
6/2
013
– ‘G
uid
elin
es
reg
ard
ing
th
e
Pro
vis
ion
of
Offi
cia
l C
ars
’, an
d a
bid
es
by t
he d
irecti
on
s g
iven
wit
h r
esp
ect
to a
uth
ori
sati
on
by M
FIN
fo
r th
e
pro
vis
ion
of
veh
icle
s, in
clu
din
g o
fficia
l cars
.
ü
A n
ew
co
ntr
act
for
the lease
o
f an
offi
cia
l, m
inis
teri
al car
was
est
ab
lish
ed
in
term
s o
f th
e
ap
pro
pri
ate
reg
ula
tio
ns.
Imp
lem
en
ted
Ministry for European Affairs and Implementation of the Electoral
Manifesto
Expenditure
26
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Insu
fficie
nt
Co
ntr
ols
ove
r Lo
gb
oo
ks
of
Gen
era
l-u
se V
eh
icle
s
Th
e M
inis
try is
exp
ecte
d t
o p
rop
erl
y
main
tain
an
d r
eg
ula
rly m
on
ito
r lo
gb
oo
ks
of
its
gen
era
l-u
se v
eh
icle
s,
in lin
e w
ith
PS
MC
, to
en
sure
th
at
such
veh
icle
s are
use
d f
or
offi
cia
l d
uty
an
d
that
fuel co
nsu
mp
tio
n is
reaso
nab
le.
ü
Each
lo
g-b
oo
k is
bein
g r
eg
ula
rly
ch
ecked
, si
gn
ed
an
d c
om
pare
d t
o
the F
MS
by t
he C
orp
ora
te S
erv
ices
Dir
ecto
rate
. T
his
ap
pro
ach
will
en
sure
bett
er
reco
rds
to s
up
po
rt
co
ntr
ol.
Imp
lem
en
ted
Lack o
f co
mp
lian
ce w
ith
Sta
nd
ing
Tr
avel R
eg
ula
tio
ns
Offi
cers
en
tru
sted
wit
h t
he
go
vern
an
ce o
f o
fficia
l vis
its,
are
exp
ecte
d t
o c
on
form
to
th
e p
ert
inen
t re
gu
lati
on
s, in
ord
er
to a
scert
ain
fu
ll acco
un
tab
ility
of
the e
xp
en
dit
ure
in
cu
rred
. T
hu
s, a
ll tr
avel ad
van
ces
are
to
be r
eco
ncile
d, an
d a
ny r
efu
nd
s d
ue
are
to
be e
ffecte
d, w
ith
in a
reaso
nab
le
tim
e lim
it.
ü
In v
iew
of
the in
cre
ase
d d
em
an
d f
or
travel arr
an
gem
en
ts, th
e M
EA
IM h
as
incre
ase
d its
sta
ff c
om
ple
men
t w
ith
in
the t
ravel se
cti
on
.
New
rep
ort
ing
measu
res
have b
een
in
tro
du
ced
to
reg
ula
rly m
on
ito
r th
e p
rog
ress
of
each
an
d e
very
fi
le. P
rom
pt
acti
on
is
bein
g t
aken
to
reim
bu
rse M
EA
IM o
fficers
as
necess
ary
.
Imp
lem
en
ted
Imp
lem
en
ted
27
Ministry for European Affairs and Implementation of the Electoral
Manifesto
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Sh
ort
com
ing
s re
late
d t
o Inve
nto
ry
As
state
d in
MF
Cir
cu
lar
No
14
/99
, ‘E
ach
ite
m s
hall
be p
hysi
cally
mark
ed
w
ith
a c
on
secu
tive
id
en
tifi
cati
on
n
um
ber’
. T
his
pro
ced
ure
is
exp
ecte
d
to b
e a
dh
ere
d t
o, an
d ite
ms
are
to
be
ph
ysi
cally
mark
ed
wit
h a
perm
an
en
t id
en
tifi
cati
on
nu
mb
er, a
s fa
r as
it
is p
racti
cab
le. A
lso
, in
ord
er
to
main
tain
co
ntr
ol o
ver
all
ass
ets
, th
ese
are
to
be r
eco
rded
accu
rate
ly a
nd
R
oo
m Inven
tory
Lis
ts a
re a
lso
to
be
peri
od
ically
up
date
d t
o r
efl
ect
an
y
mo
vem
en
ts.
üA
n inven
tory
exerc
ise h
as
been
in
itia
ted
in
ord
er
to f
ully
co
mp
ly w
ith
th
e r
ele
van
t M
F C
ircu
lar.
Sep
tem
ber
20
16
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
28
Ministry for Tourism
29
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Su
bst
an
tial V
ari
ati
on
s
It is
imp
ort
an
t to
giv
e d
ue a
tten
tio
n
to t
he p
lan
nin
g p
hase
pri
or
to t
he
issu
an
ce o
f te
nd
ers
, so
as
to d
ecre
ase
th
e p
oss
ibili
ty o
f p
ote
nti
al extr
a
co
sts
an
d t
he d
isto
rtio
n o
f p
lan
ned
p
roje
cts
. In
ad
dit
ion
, co
nsi
deri
ng
esp
ecia
lly t
he n
atu
re o
f w
ork
s in
vo
lved
, a r
easo
nab
le c
on
tin
gen
cy
is t
o b
e in
clu
ded
in
th
e t
en
der
est
imate
s, t
o c
over
item
s, c
on
dit
ion
s o
r even
ts, fo
r w
hic
h t
he s
tate
o
ccu
rren
ce, o
r eff
ect
is u
ncert
ain
an
d t
hat
exp
eri
en
ce s
ho
ws
will
lik
ely
re
sult
in
ad
dit
ion
al co
sts.
A
s fa
r as
po
ssib
le, re
qu
est
s fo
r vari
ati
on
ord
ers
are
to
be m
ad
e t
o D
C o
r M
DIN
as
ap
plic
ab
le, p
rio
r to
carr
yin
g o
ut
the
resp
ecti
ve w
ork
s. S
imila
rly,
in
lin
e
wit
h M
FE
I C
ircu
lar
No
s. 3
/20
12 –
‘P
ub
lic P
rocu
rem
en
t b
y D
irect
Ord
er’
an
d 3
/20
13 –
‘P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns
– D
irect
Ord
ers
’, th
e
necess
ary
MF
IN a
pp
roval fo
r d
irect
ord
er
is t
o b
e s
ou
gh
t b
efo
re a
ny
co
mm
itm
en
t is
en
tere
d in
to. In
fu
ture
si
mila
r in
stan
ces,
an
ad
den
du
m is
to b
e d
raw
n u
p in
ord
er
to in
clu
de
term
s an
d c
on
dit
ion
s to
safe
gu
ard
RD
in
tere
sts.
ü
Th
e D
irecto
rate
will
be e
nsu
rin
g
ad
eq
uate
pla
nn
ing
so
th
at
dir
ect
ord
ers
, extr
a c
ost
s an
d v
ari
ati
on
s are
o
nly
reso
rted
to
in
lin
e w
ith
pu
blic
p
rocu
rem
en
t re
gu
lati
on
s.
May 2
016
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
30 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Sh
ort
com
ing
s re
late
d t
o t
he P
rovis
ion
o
f C
lean
ing
Serv
ices
An
y c
han
ges
to t
he a
gre
ed
ho
urs
of
serv
ice a
re t
o b
e f
orm
ally
au
tho
rise
d
an
d d
ocu
men
ted
. T
his
will
en
ab
le
Man
ag
em
en
t to
co
nfi
rm invo
ices
to t
he a
tten
dan
ce s
heets
pri
or
to
paym
en
t, a
lso
en
suri
ng
th
at
the
nu
mb
er
of
ho
urs
cla
imed
has
been
p
erf
orm
ed
. F
urt
herm
ore
, an
y
overp
aym
en
ts a
re t
o b
e r
eco
up
ed
w
ith
ou
t u
nd
ue d
ela
y, in
ad
dit
ion
, M
an
ag
em
en
t is
to
asc
ert
ain
th
at
all
co
ntr
acto
rs a
bid
e w
ith
em
plo
ym
en
t re
gu
lati
on
s.
ü
Invo
ices
are
bein
g c
hecked
an
d
overp
aym
en
t re
co
up
ed
. T
he
man
ag
em
en
t is
no
w e
nsu
rin
g t
hat
an
y w
ork
ers
th
at
exceed
six
ho
urs
o
f w
ork
per
day a
vail
them
selv
es
of
their
bre
ak a
s st
ipu
late
d b
y law
, an
d t
hat
this
is
du
ly r
eco
rded
in
th
e
tim
esh
eets
.
Th
e m
an
ag
em
en
t w
ill b
e
do
cu
men
tin
g t
he c
hecks
bein
g
un
dert
aken
to
co
nfi
rm t
hat
invo
ices
are
in
lin
e w
ith
th
e s
erv
ice a
ctu
ally
p
rovid
ed
.
Imp
lem
en
ted
May 2
016
31
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Paid
Invo
ices
no
t su
bst
an
tiate
d o
r n
ot
en
do
rsed
Befo
re e
ffecti
ng
paym
en
ts, th
e
resp
on
sib
le o
fficer
is invari
ab
ly
exp
ecte
d t
o e
nsu
re t
hat
the
resp
ecti
ve invo
ices
were
du
ly
ch
ecked
an
d e
nd
ors
ed
acco
rdin
gly
.
Fu
rth
erm
ore
, o
fficers
en
tru
sted
wit
h
the a
uth
ori
sati
on
of
such
paym
en
ts
are
to
be h
eld
acco
un
tab
le in
case
th
ey f
ail
to c
arr
y o
ut
their
du
ties
pro
perl
y. E
ach
paym
en
t is
to
be
ad
eq
uate
ly s
ub
stan
tiate
d w
ith
so
urc
e d
ocu
men
tati
on
, w
hic
h is
to b
e
pro
perl
y fi
led
fo
r fu
ture
refe
ren
ce a
nd
au
dit
pu
rpo
ses.
ü
Acti
on
is
bein
g t
aken
on
a d
aily
basi
s b
y t
he A
cco
un
ts S
ecti
on
recen
tly s
et
up
sp
ecifi
cally
fo
r th
e R
est
ora
tio
n
Dir
ecto
rate
; th
is w
ill e
nsu
re t
hat
all
invo
ices
are
cert
ified
by t
he o
fficer
resp
on
sib
le f
or
such
pro
cu
rem
en
t.
Fu
rth
erm
ore
, su
pp
ort
ing
d
ocu
men
tati
on
, w
here
ap
plic
ab
le, is
b
ein
g v
eri
fied
pri
or
to e
ffecti
ng
an
y
paym
en
ts. N
o p
aym
en
ts a
re b
ein
g
eff
ecte
d u
nle
ss s
uch
cert
ificati
on
an
d
sup
po
rtin
g d
ocu
men
tati
on
, w
here
ap
plic
ab
le, are
in
pla
ce.
Imp
lem
en
ted
Do
ub
le P
aym
en
ts
Inte
rnal co
ntr
ols
are
to
be
stre
ng
then
ed
to
en
sure
th
at
do
ub
le
paym
en
ts a
re p
reven
ted
. M
ore
over,
the D
irecto
rate
is
to d
o its
utm
ost
to
re
co
up
th
e a
mo
un
ts in
qu
est
ion
.ü
Acti
on
is
bein
g t
aken
on
a d
aily
b
asi
s b
y t
he A
cco
un
ts S
ecti
on
to
en
sure
th
at
do
ub
le p
aym
en
ts a
re
avo
ided
. A
mo
un
ts w
ere
reco
up
ed
as
necess
ary
.
Imp
lem
en
ted
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
32
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Retr
osp
ecti
ve A
pp
rova
ls f
or
Vari
ati
on
s
Wh
ere
po
ssib
le, w
ork
s are
no
t to
b
e c
arr
ied
ou
t u
nle
ss a
pp
rop
riate
au
tho
risa
tio
ns
are
ob
tain
ed
.
ü
Wh
ile n
oti
ng
th
at
the n
atu
re o
f w
ork
s co
ntr
acts
may n
ecess
itate
u
rgen
t w
ork
s o
n s
ite t
hat
co
uld
n
ot
have b
een
oth
erw
ise f
ore
seen
, th
e d
irecto
rate
will
en
sure
th
at
ap
pro
pri
ate
au
tho
risa
tio
ns
are
o
bta
ined
.
May 2
016
Req
uir
ed
Rete
nti
on
Mo
ney n
ot
held
Th
e r
eq
uir
ed
rete
nti
on
is
to b
e h
eld
in
ord
er
to p
rote
ct
the c
on
tracti
ng
au
tho
rity
fro
m a
ny lo
ss r
esu
ltin
g
fro
m t
he c
on
tracto
r’s
failu
re t
o f
ully
p
erf
orm
his
co
ntr
actu
al o
blig
ati
on
s.
üT
he m
an
ag
em
en
t w
ill e
nsu
re t
hat
the
req
uir
ed
rete
nti
on
s are
ded
ucte
d in
lin
e w
ith
co
ntr
act
co
nd
itio
ns.
May 2
016
Fu
nd
s d
isb
urs
ed
un
nece
ssari
ly
Alt
ho
ug
h N
AO
ackn
ow
led
ges
the
fact
that
pla
nn
ing
pro
jects
may
be c
halle
ng
ing
, th
e in
itia
l st
ag
e is
of
fun
dam
en
tal im
po
rtan
ce a
nd
n
eed
s to
be c
arr
ied
ou
t d
ilig
en
tly
in o
rder
to p
reven
t u
nn
ecess
ary
d
ela
ys.
F
urt
herm
ore
, in
fu
ture
si
mila
r in
stan
ces,
cla
ims
are
to
b
e s
ub
stan
tiate
d w
ith
deta
iled
d
ocu
men
tati
on
.
ü
Ten
der
do
cu
men
ts a
re in
clu
din
g
the d
aily
maxim
um
rate
s fo
r d
ela
ys
en
co
un
tere
d a
s p
en
alt
y c
lau
ses.
A
n a
deq
uate
au
dit
tra
il is
bein
g
main
tain
ed
.
Imp
lem
en
ted
33
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Perf
orm
an
ce G
uara
nte
es
exp
ired
or
ove
rlo
oke
d
It is
to b
e e
nsu
red
th
at
co
ntr
acto
rs
sub
mit
th
e r
eq
uir
ed
perf
orm
an
ce
gu
ara
nte
e, valid
fo
r th
e e
nti
re p
eri
od
o
f th
e r
esp
ecti
ve c
on
tracts
.
ü
Th
e D
irecto
rate
is
en
suri
ng
th
at
perf
orm
an
ce g
uara
nte
es
are
bein
g
sub
mit
ted
an
d t
hat
mo
nit
ori
ng
is
bein
g c
arr
ied
ou
t to
en
sure
th
at
these
are
exte
nd
ed
as
necess
ary
.
Imp
lem
en
ted
CO
MP
LIA
NC
E I
SS
UE
S
Aw
ard
ed
Ten
ders
an
d V
ari
ati
on
s n
ot
pu
blis
hed
Offi
cers
in
ch
arg
e a
re t
o b
e f
ully
aw
are
of
the r
ele
van
t re
gu
lati
on
s, t
o
en
sure
th
at
the r
eq
uir
ed
pu
blic
ati
on
s in
th
e G
overn
men
t G
azett
e a
re m
ad
e
acco
rdin
gly
an
d in
a t
imely
man
ner.
ü
Pu
blic
ati
on
s are
bein
g m
ad
e in
th
e
Go
vern
men
t G
azett
e in
a t
imely
m
an
ner.
Th
e D
irecto
rate
will
en
sure
th
at
all
the n
ecess
ary
deta
ils a
re in
clu
ded
in
th
e p
ub
licati
on
.
Imp
lem
en
ted
Ju
ne 2
016
Mis
allo
cati
on
of
Exp
en
dit
ure
Paym
en
ts a
re t
o b
e a
pp
rop
riate
ly
po
sted
in
th
e r
esp
ecti
ve a
cco
un
ts,
en
suri
ng
co
nsi
sten
cy,
as
als
o r
eq
uir
ed
in
term
s o
f th
e r
eg
ula
tio
ns.
ü
Acti
on
was
taken
to
en
sure
pro
per
po
stin
gs.
Imp
lem
en
ted
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
34
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Defe
rred
Pay
men
ts
Defe
rred
paym
en
ts a
re t
o b
e k
ep
t at
the a
bso
lute
min
imu
m, lim
ited
to
th
at
wh
ich
is
un
avo
idab
le.
ü
Rep
ort
s are
bein
g d
raw
n u
p a
s n
ecess
ary
an
d a
cti
on
taken
so
as
to
en
sure
th
at
paym
en
ts a
re e
ffecte
d
wit
hin
th
e s
ho
rtest
peri
od
po
ssib
le.
Imp
lem
en
ted
VA
T R
ece
ipts
no
t re
ad
ily a
vaila
ble
or
no
t p
rovid
ed
Eff
ort
is
to b
e m
ad
e t
o e
nfo
rce
the p
rin
cip
le t
hat
VA
T r
eceip
ts
are
invari
ab
le o
bta
ined
fo
r every
p
urc
hase
of
go
od
s an
d/o
r se
rvic
es
in
line w
ith
VA
T r
eg
ula
tio
ns.
O
therw
ise,
as
per
MF
Cir
cu
lar
No
. 5/2
00
2,
the D
irecto
rate
is
to c
on
sid
er
dis
co
nti
nu
ing
pu
rch
asi
ng
fro
m s
uch
d
efa
ult
ers
un
til th
is s
itu
ati
on
is
recti
fied
. F
urt
herm
ore
, all
receip
ts
are
to
be k
ep
t in
th
e r
ele
van
t fi
le t
o
sup
po
rt t
he r
esp
ecti
ve p
aym
en
ts.
üV
AT
receip
ts a
re b
ein
g r
eq
uest
ed
acco
rdin
gly
.Im
ple
men
ted
35
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Defe
rred
Pay
men
ts
Defe
rred
paym
en
ts a
re t
o b
e k
ep
t at
the a
bso
lute
min
imu
m, lim
ited
to
th
at
wh
ich
is
un
avo
idab
le.
ü
Rep
ort
s are
bein
g d
raw
n u
p a
s n
ecess
ary
an
d a
cti
on
taken
so
as
to
en
sure
th
at
paym
en
ts a
re e
ffecte
d
wit
hin
th
e s
ho
rtest
peri
od
po
ssib
le.
Imp
lem
en
ted
VA
T R
ece
ipts
no
t re
ad
ily a
vaila
ble
or
no
t p
rovid
ed
Eff
ort
is
to b
e m
ad
e t
o e
nfo
rce
the p
rin
cip
le t
hat
VA
T r
eceip
ts
are
invari
ab
le o
bta
ined
fo
r every
p
urc
hase
of
go
od
s an
d/o
r se
rvic
es
in
line w
ith
VA
T r
eg
ula
tio
ns.
O
therw
ise,
as
per
MF
Cir
cu
lar
No
. 5/2
00
2,
the D
irecto
rate
is
to c
on
sid
er
dis
co
nti
nu
ing
pu
rch
asi
ng
fro
m s
uch
d
efa
ult
ers
un
til th
is s
itu
ati
on
is
recti
fied
. F
urt
herm
ore
, all
receip
ts
are
to
be k
ep
t in
th
e r
ele
van
t fi
le t
o
sup
po
rt t
he r
esp
ecti
ve p
aym
en
ts.
üV
AT
receip
ts a
re b
ein
g r
eq
uest
ed
acco
rdin
gly
.Im
ple
men
ted
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Lis
t o
f D
efa
ult
ers
no
t co
mp
iled
Qu
art
erl
y r
etu
rns
wit
h d
eta
ils o
f d
efa
ult
ers
are
to
be s
ub
mit
ted
to
th
e
Au
dit
an
d A
ssu
ran
ce S
ecti
on
of
the
VA
T D
ep
art
men
t o
n a
qu
art
erl
y b
asi
s,
as
req
uir
ed
by t
he r
esp
ecti
ve c
ircu
lar.
✓D
efa
ult
ers
’ lis
t is
bein
g s
en
t to
th
e
VA
T D
ep
art
men
t.Im
ple
men
ted
VA
T E
lem
en
t n
ot
ind
icate
d
Wh
ilst
ackn
ow
led
gin
g t
hat
the q
uo
te
sele
cte
d r
em
ain
ed
th
e c
heap
est
, in
fu
ture
sim
ilar
inst
an
ces
it is
to b
e
en
sure
d t
hat
the q
uo
tes
sub
mit
ted
, cle
arl
y in
dic
ate
th
e V
AT
ele
men
t in
ord
er
to a
vo
id a
ny p
oss
ible
m
isin
terp
reta
tio
ns,
als
o a
scert
ain
ing
co
mp
lian
ce w
ith
ap
plic
ab
le
reg
ula
tio
ns.
✓R
eco
mm
en
dati
on
has
been
no
ted
an
d t
aken
up
.Im
ple
men
ted
Ministry for Tourism Restoration of Forts, Fortifications and Historical Places – Expenditure(Now under MJCL)
36
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Retu
rns
no
t su
bm
itte
d t
o t
he A
ud
ito
r G
en
era
l
Bo
th inven
tory
data
base
s are
to
b
e u
pd
ate
d w
ith
ou
t u
nd
ue d
ela
y.
Fu
rth
erm
ore
, st
atu
tory
in
form
ati
on
is
to b
e f
orw
ard
ed
to
NA
O a
s re
qu
ired
b
y M
F C
ircu
lar
No
14
/99
, in
ord
er
to e
nsu
re c
om
plia
nce w
ith
th
e
est
ab
lish
ed
pro
vis
ion
s an
d e
nab
le
co
ntr
ol o
ver
inven
tory
ite
ms.
✓T
he D
irecto
rate
is
up
dati
ng
th
e
inven
tory
; a n
ew
data
base
is
bein
g
cre
ate
d in
th
is r
eg
ard
.
Sep
tem
ber
20
16
An
aly
sis
of
the Inve
nto
ry D
ata
base
s
Sh
ort
co
min
gs
in t
he inven
tory
re
co
rds
are
to
be r
ecti
fied
in
ord
er
for
the d
ata
base
s to
be c
om
ple
te,
relia
ble
an
d in
co
mp
lian
ce w
ith
th
e
req
uir
em
en
ts o
f th
e c
ircu
lar.
✓A
cti
on
is
bein
g t
aken
to
en
sure
th
at
the r
eq
uir
em
en
ts o
f M
F C
ircu
lar
No
. 14
/99
are
ad
here
d t
o.
Sep
tem
ber
20
16
37
Ministry For Tourism Mediterranean Conference CentreR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Lack o
f S
eg
reg
ati
on
of
Du
ties
Th
e s
tren
gth
en
ing
of
the A
cco
un
ts
Dep
art
men
t w
ill e
nab
le t
he F
inan
cia
l C
on
tro
ller
to im
pro
ve t
he in
tern
al
co
ntr
ol se
t u
p, as
well
as
ass
ist
in r
ed
ucin
g in
here
nt
risk
s, w
hils
t p
rovid
ing
a v
ital st
ep
in
th
e g
row
th o
f th
e e
nti
ty.
üTo
date
, all
vacan
t p
ost
s in
th
e
acco
un
ts a
nd
ad
min
istr
ati
on
d
ep
art
men
ts h
ave b
een
fille
d.
Imp
lem
en
ted
Weak C
on
tro
l o
n S
tore
Ite
ms
Sto
ck c
on
tro
l p
roced
ure
s, a
s st
ipu
late
d in
Tre
asu
ry C
ircu
lar
No
. 6
/20
04
are
to
be a
do
pte
d. T
he
reco
rdin
g p
rocess
is
exp
ecte
d t
o
be t
hro
ug
h a
co
mp
ute
rise
d s
tock
man
ag
em
en
t sy
stem
. T
his
will
en
ab
le a
pro
per
au
dit
tra
il fo
r each
tr
an
sacti
on
wh
ile m
itig
ati
ng
rela
ted
p
rob
lem
s. In
ad
dit
ion
, a p
hysi
cal
ch
eck o
f all
sto
ck ite
ms
is t
o b
e
carr
ied
ou
t o
n a
reg
ula
r b
asi
s, in
lin
e w
ith
th
e r
eq
uir
em
en
ts o
f th
e
Gen
era
l F
inan
cia
l R
eg
ula
tio
ns.
An
y
dis
cre
pan
cie
s b
etw
een
th
e p
hysi
cal
sto
ck c
ou
nt
an
d t
he s
tock r
eco
rds
are
to
be s
cru
tin
ised
.
ü
An
offi
cer
has
been
ass
ign
ed
du
ties
rela
ted
to
sto
re m
an
ag
em
en
t. T
he
sto
ck is
bein
g h
eld
in
ad
eq
uate
co
nd
itio
ns.
A
co
mp
ute
rise
d s
yst
em
w
as
pu
rch
ase
d a
nd
im
ple
men
ted
.
Th
e M
CC
will
be u
tilis
ing
th
e m
od
ule
re
late
d t
o r
e-o
rder
sto
ck levels
. A
fu
ll st
ock c
ou
nt
is c
urr
en
tly in
pro
gre
ss
an
d t
he c
om
pu
teri
sed
syst
em
is
in
the p
rocess
of
bein
g u
pd
ate
d. W
hen
n
ecess
ary
ite
ms
will
be d
isp
ose
d
of
in lin
e w
ith
Tre
asu
ry C
ircu
lar
No
. 6
/20
04
.
Imp
lem
en
ted
Ju
ne 2
016
Ministry For Tourism Mediterranean Conference Centre
38 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Un
tim
ely
Ban
k D
ep
osi
ts
In lin
e w
ith
best
pra
cti
ce, fo
r th
e
safe
gu
ard
ing
of
fun
ds
as
well
as
to
min
imis
e t
he n
eg
ati
ve im
pact
on
th
e
en
tity
’s c
ash
flo
w, cash
an
d c
heq
ues
are
to
be d
ep
osi
ted
on
a r
eg
ula
r b
asi
s,
wh
ilst
en
suri
ng
th
at
the a
mo
un
t o
f m
on
ey in
han
d is
ad
eq
uate
ly c
overe
d
by t
he in
sura
nce p
olic
y.
ü
Dep
osi
ts a
re b
ein
g m
ad
e a
t le
ast
o
nce a
week.
Th
e in
sura
nce p
olic
y is
suffi
cie
nt
to
co
ver
the a
mo
un
t o
f m
on
ey in
han
d
sin
ce, g
iven
th
e t
imely
dep
osi
ts, cash
h
an
dlin
g is
red
uced
.
Imp
lem
en
ted
Imp
lem
en
ted
CO
NT
RO
L I
SS
UE
S
A C
on
clu
sive
Fix
ed
Ass
et
Reg
iste
r n
ot
in P
lace
All
ass
ets
falli
ng
un
der
MC
C’s
rem
it
are
to
be id
en
tifi
ed
. M
an
ag
em
en
t is
to
en
sure
th
at
the a
ssig
nm
en
t to
co
mp
ly
a p
rop
er
Fix
ed
Ass
et
Reg
iste
r is
fi
nalis
ed
wit
ho
ut
furt
her
dela
ys.
ü
A m
an
ag
ing
acco
un
tin
g s
yst
em
is
no
w in
pla
ce a
t th
e M
CC
, an
d it
inclu
des
a d
eta
iled
lis
t o
f ass
ets
p
urc
hase
d s
ince 1
99
9.
Imp
lem
en
ted
39
Ministry For Tourism Mediterranean Conference CentreR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Fix
ed
Ass
et
Reg
iste
r n
ot
in lin
e w
ith
P
ert
inen
t R
eg
ula
tio
ns
Man
ag
em
en
t is
to
en
sure
th
at
reco
rds
are
th
oro
ug
hly
ch
ecked
to
id
en
tify
an
y e
ntr
ies
that
are
in
co
nsi
sten
t w
ith
st
an
din
g r
eg
ula
tio
ns
an
d t
hese
are
to
b
e a
men
ded
acco
rdin
gly
. M
ore
over,
in o
rder
to e
nsu
re t
hat
mo
re e
ffecti
ve
co
ntr
ol is
main
tain
ed
, M
F C
ircu
lar
No
. 14
/99
is
to b
e c
om
plie
d w
ith
. In
case
o
f an
y d
iffi
cu
lty in
main
tain
ing
an
up
-to
-date
tan
gib
le F
ixed
Ass
et
Reg
iste
r,
gu
idan
ce is
to b
e s
ou
gh
t fr
om
th
e
Min
istr
y f
or
Fin
an
ce.
üA
co
urs
e o
f acti
on
is
bein
g d
raft
ed
to
ad
dre
ss t
his
reco
mm
en
dati
on
.D
ecem
ber
20
16
Ass
ets
no
t m
ark
ed
wit
h a
n A
sset
Iden
tifi
cati
on
Nu
mb
er
Ad
here
nce t
o inven
tory
co
ntr
ol
pro
ced
ure
s is
reco
mm
en
ded
. T
his
en
tails
ph
ysi
cally
mark
ing
ite
ms
wit
h
a p
erm
an
en
t id
en
tifi
cati
on
nu
mb
er, a
s fa
r as
it is
pra
cti
cab
le t
o d
o s
o.
ü
Th
e a
cco
un
tin
g s
yst
em
at
the M
CC
in
clu
des
a d
eta
iled
lis
t o
f ass
ets
fro
m
199
9 o
nw
ard
s. A
fo
rmal In
ven
tory
R
eco
very
syst
em
will
be in
tro
du
ced
.
Decem
ber
20
16
Ministry For Tourism Mediterranean Conference Centre
40 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Ro
om
Inve
nto
ry L
ists
no
t E
vid
en
t
In lin
e w
ith
MF
Cir
cu
lar
No
. 14
/99
, ro
om
inven
tory
lis
ts a
re t
o b
e
pro
du
ced
an
d h
un
g in
th
e r
esp
ecti
ve
roo
ms.
Fu
rth
erm
ore
, th
ese
are
to
be
du
ly a
men
ded
wh
en
ever
item
s are
tr
an
sferr
ed
fro
m o
ne r
oo
m t
o t
he
oth
er.
ü
Th
e a
cco
un
tin
g s
yst
em
at
the M
CC
in
clu
des
a d
eta
iled
lis
t o
f ass
ets
fro
m
199
9 o
nw
ard
s. A
fo
rmal In
ven
tory
R
eco
very
Syst
em
will
be in
tro
du
ced
.
Decem
ber
20
16
Lack o
f E
ffecti
ve C
on
tro
l o
n Inve
nto
ry
On
ce a
n o
fficer
in c
harg
e o
f in
ven
tory
is
no
min
ate
d, o
ng
oin
g lia
iso
n is
to b
e
carr
ied
ou
t b
etw
een
th
e latt
er
an
d
oth
er
on
-sit
e o
fficers
, so
as
to e
nsu
re
that
inven
tory
reco
rds
are
co
nsi
sten
tly
up
date
d w
ith
th
e a
ctu
al m
ovem
en
ts.
üA
n o
fficer
has
been
ass
ign
ed
du
ties
rela
ted
to
sto
re m
an
ag
em
en
t.
Imp
lem
en
ted
41
Ministry For Tourism Mediterranean Conference CentreR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Heri
tag
e A
sset
Cata
log
ue n
ot
Co
mp
iled
MF
Cir
cu
lar
No
. 14
/99
sp
ecifi
es
that
heri
tag
e a
ssets
, w
hic
h in
th
e inven
tory
d
ata
base
are
to
be d
en
ote
d a
s su
ch
, are
to
be s
ep
ara
tely
cata
log
ued
b
y t
he e
nti
ty e
ntr
ust
ed
wit
h t
heir
care
. T
his
cata
log
ue is
to c
on
tain
a p
ho
tog
rap
h o
f th
e ite
m a
nd
a
scru
pu
lou
sly d
eta
iled
desc
rip
tio
n b
y
a G
overn
men
t-ap
po
inte
d e
xp
ert
, w
ho
is
als
o t
o e
nd
ors
e t
he p
rin
ted
co
py o
f th
e c
ata
log
ued
sh
eet
for
that
heri
tag
e
ass
et.
Fu
rth
erm
ore
, M
an
ag
em
en
t is
to
en
sure
th
at
heri
tag
e a
ssets
falli
ng
u
nd
er
its
resp
on
sib
ility
are
co
nse
rved
an
d m
an
ag
ed
in
a s
ust
ain
ab
le m
an
ner.
Th
is c
on
trib
ute
s to
ward
s a b
ett
er
ap
pre
cia
tio
n o
f M
alt
a’s
cu
ltu
ral
iden
tity
.
üA
dig
ital cata
log
ue t
o b
e c
om
pile
d,
exclu
din
g t
ho
se v
alu
ati
on
s th
at
req
uir
e e
xte
rnal exp
ert
ise.
Ju
ne 2
017
Ministry For Tourism Mediterranean Conference Centre
42 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
En
tity
no
t in
po
ssess
ion
of
a C
op
y o
f th
e In
sura
nce
Po
licy m
ain
tain
ed
by t
he
Ten
an
t
MC
C is
to a
scert
ain
th
at
the t
en
an
ts
are
ad
eq
uate
ly in
sure
d, so
th
at
in c
ase
o
f an
y a
ccid
en
tal lo
sses
or
dam
ag
es,
th
e c
ost
of
the a
ssets
will
be d
uly
re
co
vere
d.
üM
an
ag
em
en
t h
as
co
pie
s o
f p
olic
ies
in
han
d.
Imp
lem
en
ted
Pro
vis
ion
an
d M
an
ag
em
en
t o
f C
ate
rin
g S
erv
ice
s
Co
mm
issi
on
Rece
ived
no
t V
alid
ate
d
Fo
r th
e s
ake o
f tr
an
spare
ncy,
am
ou
nts
re
ceiv
ab
le a
re t
o b
e s
ub
stan
tiate
d
by a
deq
uate
an
d c
om
ple
te
do
cu
men
tati
on
. W
ith
resp
ect
to
inco
me e
arn
ed
fro
m o
pen
bars
, M
CC
is
to
req
uest
th
e r
esp
ecti
ve c
om
pan
y
to p
rovid
e a
co
py o
f th
e c
ash
reg
iste
r en
d-o
f-d
ay r
ep
ort
.
ü
A s
yst
em
wh
ere
bar
sale
s are
re
co
rded
has
been
im
ple
men
ted
. M
ore
over, b
ar
sale
s are
reco
ncile
d
wit
h t
he Z
read
ing
s.
Imp
lem
en
ted
43
Ministry For Tourism Mediterranean Conference CentreR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Cla
use
s st
ipu
late
d in
th
e L
ease
Ag
reem
en
t n
ot
ad
here
d t
o b
y t
he
Less
or
Invo
ices
are
to
be d
uly
rais
ed
an
d
forw
ard
ed
to
th
e L
ess
ee w
ith
in t
he
stip
ula
ted
tim
e.
üTw
o s
ep
ara
te invo
ices
will
be iss
ued
to
co
ver
ren
t an
d c
om
mis
sio
n.
May 2
016
Malt
a P
hil
harm
on
ic O
rch
est
ra
Sh
ort
com
ing
s n
ote
d in
th
e E
lectr
icit
y
Co
nsu
mp
tio
n c
harg
ed
to
Clie
nt
Ele
ctr
icit
y r
ead
ing
s are
to
be in
itia
lly
taken
on
th
e fi
rst
day t
he h
all
is
occu
pie
d b
y t
he c
lien
t fo
r p
rep
ara
tio
n,
wh
ilst
a s
eco
nd
read
ing
is
then
to
be
taken
up
on
dis
man
tlin
g. F
urt
herm
ore
, fo
r th
e s
ake o
f tr
an
spare
ncy t
he
ele
ctr
icia
n is
to b
e a
cco
mp
an
ied
by
the less
ee’s
rep
rese
nta
tive, w
ho
is
als
o
req
uir
ed
to
en
do
rse t
he r
esp
ecti
ve
read
ing
s. T
his
will
in
retu
rn e
limin
ate
an
y d
isag
reem
en
ts, w
hic
h m
igh
t cro
p
up
fo
llow
ing
th
e iss
ue o
f th
e r
ela
ted
in
vo
ice.
ü
Reco
mm
en
dati
on
is
accep
ted
, h
ow
ever, t
here
may b
e in
stan
ces
wh
ere
th
e c
lien
t d
oes
no
t re
main
in
att
en
dan
ce f
or
the e
lectr
icit
y m
ete
r re
ad
ing
, in
wh
ich
case
th
e M
CC
will
p
roceed
wit
h invo
icin
g.
Imp
lem
en
ted
Ministry For Tourism Mediterranean Conference Centre
44 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Dep
osi
t n
ot
paid
pri
or
to t
he h
old
ing
o
f th
e P
erf
orm
an
ces
MC
C is
to e
nsu
re t
hat
a d
ep
osi
t d
uly
b
acks
up
all
ag
reem
en
ts p
rio
r to
co
mm
en
cin
g a
ny w
ork
rela
ted
to
th
e
resp
ecti
ve e
ven
t.
X
Th
e M
CC
co
nte
nd
s th
at
the M
PO
is
a c
ult
ura
l an
d b
usi
ness
co
llab
ora
tor
wit
hin
G
overn
men
t.
Fu
rth
erm
ore
, th
e
rela
tio
nsh
ip
betw
een
th
e
MC
C a
nd
th
e M
PO
is
go
vern
ed
by
a c
on
tract
that
is
ren
ew
ed
an
nu
ally
.
45
Ministry For Tourism Mediterranean Conference CentreR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Ide
nti
ty M
alt
a
Lease
ag
reem
en
t n
ot
sig
ned
by t
he
Less
ee
Lease
of
MC
C p
rem
ises
is t
o b
e
co
vere
d b
y v
alid
co
ntr
acts
at
all
tim
es.
Su
ch
measu
res
wo
uld
red
uce
the p
ote
nti
al o
f d
isag
reem
en
ts
an
d lit
igati
on
in
case
of
defa
ult
by
eit
her
part
ies,
an
d a
lso
en
sure
th
at
all
serv
ices
ren
dere
d a
nd
paym
en
ts
mad
e a
re leg
ally
backed
up
.
ü
Th
e m
ain
ag
reem
en
t h
as
been
si
gn
ed
.
Th
e r
evis
ed
ag
reem
en
t h
as
been
d
raft
ed
an
d w
ill b
e s
ign
ed
sh
ort
ly.
Imp
lem
en
ted
Ju
ne 2
016
OT
HE
R M
AT
TE
RS
Cash
Rece
ipts
fro
m t
he B
oo
kin
g
Offi
ce n
ot
veri
fied
on
a d
aily
basi
s
At
the e
nd
of
the d
ay,
receip
ts f
rom
th
e s
ale
of
tickets
, as
dis
clo
sed
in
th
e c
om
pu
teri
sed
rep
ort
extr
acte
d
fro
m t
he b
oo
kin
g s
yst
em
, are
to
be
invari
ab
ly r
eco
ncile
d t
o t
he a
mo
un
t o
f cash
an
d c
heq
ues
in h
an
d, b
y
an
in
dep
en
den
t o
fficer. D
aily
cash
-o
ut
pro
ced
ure
s h
elp
to
un
co
ver
dis
cre
pan
cie
s b
etw
een
actu
al cash
co
llecte
d a
nd
reco
rded
am
ou
nts
in
a
tim
ely
man
ner.
ü
Daily
reco
ncili
ati
on
s are
bein
g
un
dert
aken
.Im
ple
men
ted
Ministry For Tourism Mediterranean Conference Centre
46 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Inad
eq
uate
In
sura
nce
Co
vera
ge
Man
ag
em
en
t is
to
safe
gu
ard
th
e
en
tity
’s a
ssets
, in
tere
sts
an
d a
cti
vit
ies,
ag
ain
st a
ny u
nfo
rese
en
lo
ss o
r d
am
ag
e, b
y h
avin
g a
pro
per
insu
ran
ce
co
ver
in p
lace, w
hic
h p
olic
y is
to b
e
revie
wed
an
d u
pd
ate
d f
rom
tim
e t
o
tim
e.
ü
Ass
ura
nce w
as
ob
tain
ed
fro
m o
ur
bro
kers
th
at,
du
rin
g t
he p
eri
od
in
q
uest
ion
, ad
eq
uate
co
ver
was
in
pla
ce.
Imp
lem
en
ted
Ele
ctr
icit
y C
on
sum
pti
on
Read
ing
s n
ot
en
do
rsed
by t
he A
ud
itee
It is
imp
ort
an
t th
at
MC
C o
fficers
are
p
rese
nt
wh
ilst
the r
ead
ing
s are
bein
g
taken
. In
vo
ices
for
reim
bu
rsem
en
t are
th
en
to
be r
ais
ed
acco
rdin
gly
.
ü
Th
ere
is
an
ag
reem
en
t b
etw
een
th
e M
CC
an
d G
O t
hat,
pri
or
to e
ach
re
ad
ing
, th
e M
CC
will
be in
form
ed
. A
n M
CC
rep
rese
nta
tive w
ill b
e
pre
sen
t d
uri
ng
th
e r
ead
ing
, w
hic
h
will
be e
nd
ors
ed
. S
ub
seq
uen
tly,
an
in
vo
ice w
ill b
e iss
ued
acco
rdin
gly
.
Imp
lem
en
ted
Invo
ices
no
t ra
ised
in
Seq
uen
tial O
rder
Th
e F
inan
cia
l C
on
tro
ller
is t
o e
nsu
re
that
the invo
icin
g s
yst
em
to
ol
pro
vid
es
a c
on
tin
uo
us
au
dit
tra
il in
its
m
eth
od
of
invo
ice g
en
era
tio
n.
ü
Invo
ices
are
bein
g r
ais
ed
in
a
seq
uen
tial o
rder
as
gen
era
ted
by t
he
syst
em
.
Imp
lem
en
ted
47
Ministry For Tourism Mediterranean Conference CentreR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Th
eatr
ical P
erf
orm
an
ce A
gre
em
en
ts
lackin
g d
eta
iled
pro
vis
ion
s
Fo
r th
e s
ake o
f tr
an
spare
ncy,
serv
ices
off
ere
d o
n a
co
mp
limen
tary
basi
s are
to
be c
learl
y s
pelle
d o
ut
in t
he
theatr
ical p
erf
orm
an
ce a
gre
em
en
t d
raw
n u
p.
X
Man
ag
em
en
t h
ad
rese
r-vati
on
s o
n
this
matt
er.
Th
e s
erv
ices
in q
uest
ion
su
ch
as
the
serv
ices
of
an
ele
ctr
icia
n
an
d a
du
ty
man
ag
er
du
rin
g t
he
even
t are
n
ot
giv
en
o
n a
co
m-
plim
en
tary
b
asi
s b
ut
are
part
an
d
parc
el o
f th
e r
en
tal
fee. T
his
is
the b
usi
ness
m
od
el ap
pli-
cab
le o
n t
he
mark
et
in t
his
se
cto
r.
Ministry For Tourism Mediterranean Conference Centre
48 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
Sta
tuto
ry R
etu
rns
no
t su
bm
itte
d t
o
NA
O
Offi
cers
in
ch
arg
e o
f th
e r
esp
ecti
ve
task
s are
to
be m
ad
e a
ware
of
the
statu
tory
retu
rns
that
have t
o b
e
co
mp
iled
, an
d t
hat
accu
rate
an
d
tim
ely
feed
back is
reg
ula
rly s
ub
mit
ted
to
NA
O.
ü
Sta
tuto
ry r
etu
rns
in a
cco
rdan
ce
wit
h C
ircu
lar
No
. 14
/99
are
bein
g
sub
mit
ted
.
Imp
lem
en
ted
49
Ministry for Education and Employment
Expenditure
Ministry for Education and Employment
Ministry for Education and Employment
50
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Pu
blic
Pro
cu
rem
en
t R
eg
ula
tio
ns
con
tin
uo
usl
y b
y-p
ass
ed
ME
DE
is
to s
triv
e t
o a
cq
uir
e its
g
oo
ds
an
d s
erv
ices
in lin
e w
ith
th
e a
pp
licab
le r
eg
ula
tio
ns,
th
us
asc
ert
ain
ing
tra
nsp
are
ncy a
nd
fa
irn
ess
, as
well
as
en
suri
ng
th
at
the
mo
st c
om
peti
tive p
rices
are
ob
tain
ed
. A
s fa
r as
po
ssib
le, all
serv
ice
pro
vid
ers
an
d/o
r su
pp
liers
are
to
be
giv
en
eq
ual o
pp
ort
un
ity t
o s
ub
mit
th
eir
qu
ote
.ü
All
req
uest
s fo
r L
PO
s are
bein
g
mo
nit
ore
d b
y t
he F
inan
cia
l M
an
ag
er.
In o
rder
to s
tren
gth
en
ad
here
nce
to P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns
Cir
cu
lar
DO
PR
16
/20
15 w
as
re-
cir
cu
late
d.
Th
e A
dm
inis
trati
on
an
d P
rocu
rem
en
t S
ecti
on
is
dra
ftin
g a
pro
cu
rem
en
t p
lan
of
all
cu
rren
t te
nd
ers
. T
his
w
ill h
elp
th
e s
ecti
on
to
pla
n b
ett
er
pla
nn
ing
an
d iss
ue c
alls
fo
r te
nd
ers
/q
uo
tati
on
s in
a p
lan
ned
man
ner
thu
s en
suri
ng
th
at
all
pro
cu
rem
en
t d
on
e t
hro
ug
h t
en
deri
ng
/pu
blic
q
uo
tati
on
s is
in
lin
e w
ith
PP
R. A
s p
art
of
the B
ud
get
20
17 p
rocess
, all
Dep
art
men
ts/D
irecto
rate
s w
ith
in t
he M
ED
E w
ill b
e a
sked
to
p
lan
fo
r p
rocu
rem
en
t so
th
at
the
Pro
cu
rem
en
t S
ecti
on
can
pla
n a
head
an
d in
clu
de in
its
pla
n o
f w
ork
s.
Co
ntr
acts
tem
pla
te is
cu
rren
tly b
ein
g
revis
ed
to
en
sure
th
at
it in
clu
des
all
rele
van
t in
form
ati
on
.
Imp
lem
en
ted
Ju
ne 2
016
51
Ministry for Education and Employment
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f F
un
dam
en
tal In
tern
al C
on
tro
ls
Str
on
g in
tern
al co
ntr
ols
are
ess
en
tial
in a
ssis
tin
g t
he M
inis
try t
o m
itig
ate
fi
nan
cia
l ri
sks
an
d a
ch
ieve its
o
bje
cti
ves
to m
an
ag
e p
ub
lic f
un
ds
en
tru
sted
to
it
mo
re e
fficie
ntl
y. It
is a
lso
reco
mm
en
ded
th
at
on
go
ing
m
on
ito
rin
g a
cti
vit
ies
are
carr
ied
o
ut,
to
evalu
ate
an
d im
pro
ve o
n t
he
eff
ecti
ven
ess
of
inte
rnal co
ntr
ols
.
ü
An
acco
un
tan
t h
as
been
dep
loyed
to
th
e F
inan
ce s
ecti
on
. In
20
15, th
e
ME
DE
set
up
its
ow
n d
ecen
tralis
ed
In
tern
al A
ud
it u
nit
. A
fter
ho
ldin
g
wo
rksh
op
s an
d in
tern
al d
iscu
ssio
ns,
th
e M
ED
E, to
geth
er
wit
h t
he a
ud
it
firm
, d
raft
ed
a t
hre
e-y
ear
pla
n
to a
ud
it d
iffe
ren
t se
cti
on
s o
f th
e
Min
istr
y a
cco
rdin
g t
o p
rio
rity
an
d r
isk
facto
rs.
Th
e In
tern
al A
ud
it u
nit
’s f
un
cti
on
w
ith
in t
he M
inis
try s
ho
uld
co
ntr
ibu
te
tow
ard
s th
e f
urt
her
imp
lem
en
tati
on
o
f n
ecess
ary
in
tern
al co
ntr
ols
.
Imp
lem
en
ted
May 2
016
Ministry for Education and Employment
52
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Do
ub
le P
aym
en
ts
Ad
eq
uate
in
tern
al co
ntr
ols
are
to
be
in p
lace t
o e
nsu
re t
hat
the r
esp
ecti
ve
bill
is
no
t p
aid
mo
re t
han
on
ce. M
ED
E
is a
lso
to
id
en
tify
an
y p
oss
ible
do
ub
le
paym
en
ts a
nd
to
do
its
utm
ost
to
re
co
up
all
overp
aid
am
ou
nts
wit
ho
ut
un
necess
ary
dela
y.
ü
Rem
ed
ial acti
on
has
been
taken
. P
rog
ram
me Im
ple
men
tati
on
h
as
issu
ed
a m
em
o in
form
ing
all
co
ncern
ed
th
at,
wh
en
cert
ifyin
g
co
rrect
invo
ices
for
paym
en
t, t
hese
sh
ou
ld b
e f
orw
ard
ed
to
th
eir
offi
ce
an
d n
ot
dir
ectl
y t
o t
he F
inan
ce
Secti
on
. T
his
is
bein
g f
ollo
wed
by a
ll d
ep
art
men
ts.
Imp
lem
en
ted
Co
mm
issi
on
Exp
en
ses
incu
rred
u
nn
ece
ssari
ly
It is
ad
vis
ab
le t
hat
sub
ject
to
ad
eq
uate
in
tern
al co
ntr
ols
in
pla
ce,
the M
inis
try m
akes
the n
ecess
ary
arr
an
gem
en
ts f
or
a d
eb
it c
ard
to
be
availa
ble
fo
r u
se in
th
ose
in
stan
ces
wh
ere
by s
ett
lem
en
t is
req
uir
ed
to
be p
rocess
ed
on
line. In
th
e
cir
cu
mst
an
ces,
it
is r
eco
mm
en
ded
th
at
the M
inis
try s
eeks
gu
idan
ce
fro
m M
FIN
fo
r th
e w
ay f
orw
ard
.
ü
A d
eb
it c
ard
is
no
w a
vaila
ble
fo
r o
nlin
e p
rocu
rem
en
t th
rou
gh
th
e
Fin
an
ce S
ecti
on
. To
en
sure
th
at
the
syst
em
is
no
t ab
use
d, th
e b
ala
nce in
th
e c
ard
is
set
at
Eu
ro 0
an
d f
un
ds
are
on
ly t
ran
sferr
ed
if
a p
aym
en
t is
ap
pro
ved
by t
he D
FA
.
Imp
lem
en
ted
53
Ministry for Education and Employment
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lo
st D
isco
un
t
Th
e d
isco
un
t valu
e lo
st f
or
the
en
tire
year
accu
mu
late
d t
o a
fair
ly
co
nsi
dera
ble
am
ou
nt.
Giv
en
th
at
pu
rch
ase
s o
f re
gis
trati
on
s are
o
ng
oin
g, ap
pro
pri
ate
measu
res
are
to
be t
aken
to
en
sure
th
at
paym
en
t is
mad
e in
a t
imely
man
ner
to a
vo
id
un
necess
ary
co
sts.
X
No
lo
ng
er
ap
plic
ab
le.
As
fro
m 2
015
, th
e n
ew
co
ntr
act
has
been
sig
ned
an
d h
as
no
re
fere
nce t
o a
d
isco
un
t.
Rem
un
era
tio
n t
o a
n In
terv
iew
S
ele
cti
on
Bo
ard
Mem
ber
In o
rder
to e
nsu
re e
fficie
ncy a
nd
to
m
inim
ise c
ost
s fr
om
pu
blic
fu
nd
s,
it is
reco
mm
en
ded
th
at
an
y p
ub
lic
em
plo
yees
sitt
ing
on
in
terv
iew
se
lecti
on
bo
ard
s w
ill b
e in
a
man
ag
eri
al g
rad
e.
ü
Th
e r
eco
mm
en
dati
on
by t
he
NA
O w
as
imp
lem
en
ted
by t
he
Exam
inati
on
s D
ep
art
men
t w
ith
im
med
iate
eff
ect.
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Do
ub
le P
aym
en
ts
Ad
eq
uate
in
tern
al co
ntr
ols
are
to
be
in p
lace t
o e
nsu
re t
hat
the r
esp
ecti
ve
bill
is
no
t p
aid
mo
re t
han
on
ce. M
ED
E
is a
lso
to
id
en
tify
an
y p
oss
ible
do
ub
le
paym
en
ts a
nd
to
do
its
utm
ost
to
re
co
up
all
overp
aid
am
ou
nts
wit
ho
ut
un
necess
ary
dela
y.
ü
Rem
ed
ial acti
on
has
been
taken
. P
rog
ram
me Im
ple
men
tati
on
h
as
issu
ed
a m
em
o in
form
ing
all
co
ncern
ed
th
at,
wh
en
cert
ifyin
g
co
rrect
invo
ices
for
paym
en
t, t
hese
sh
ou
ld b
e f
orw
ard
ed
to
th
eir
offi
ce
an
d n
ot
dir
ectl
y t
o t
he F
inan
ce
Secti
on
. T
his
is
bein
g f
ollo
wed
by a
ll d
ep
art
men
ts.
Imp
lem
en
ted
Co
mm
issi
on
Exp
en
ses
incu
rred
u
nn
ece
ssari
ly
It is
ad
vis
ab
le t
hat
sub
ject
to
ad
eq
uate
in
tern
al co
ntr
ols
in
pla
ce,
the M
inis
try m
akes
the n
ecess
ary
arr
an
gem
en
ts f
or
a d
eb
it c
ard
to
be
availa
ble
fo
r u
se in
th
ose
in
stan
ces
wh
ere
by s
ett
lem
en
t is
req
uir
ed
to
be p
rocess
ed
on
line. In
th
e
cir
cu
mst
an
ces,
it
is r
eco
mm
en
ded
th
at
the M
inis
try s
eeks
gu
idan
ce
fro
m M
FIN
fo
r th
e w
ay f
orw
ard
.
ü
A d
eb
it c
ard
is
no
w a
vaila
ble
fo
r o
nlin
e p
rocu
rem
en
t th
rou
gh
th
e
Fin
an
ce S
ecti
on
. To
en
sure
th
at
the
syst
em
is
no
t ab
use
d, th
e b
ala
nce in
th
e c
ard
is
set
at
Eu
ro 0
an
d f
un
ds
are
on
ly t
ran
sferr
ed
if
a p
aym
en
t is
ap
pro
ved
by t
he D
FA
.
Imp
lem
en
ted
Ministry for Education and Employment
54
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f th
oro
ug
h c
heckin
g
Offi
cers
en
do
rsin
g invo
ices
are
to
en
sure
th
at
they a
re in
po
ssess
ion
o
f all
the n
ecess
ary
do
cu
men
tati
on
, to
co
nfi
rm t
hat
am
ou
nts
cla
imed
are
co
rrect
an
d p
aym
en
ts m
ay b
e
eff
ecte
d. M
ore
over, a
ll o
fficers
are
to
b
e m
ad
e a
ware
of
their
acco
un
tab
ility
w
hen
cert
ifyin
g invo
ices
an
d/
or
en
do
rsin
g a
ny d
ocu
men
ts.
ME
DE
is
en
co
ura
ged
to
carr
y o
ut
a c
om
pre
hen
sive e
xerc
ise in
ord
er
to id
en
tify
all
the s
erv
ice p
rovid
ers
w
ho
were
paid
at
inco
rrect
rate
s an
d
recti
fy t
his
iss
ue b
y r
eco
up
ing
an
y
un
du
e p
aym
en
ts.
ü
A m
em
o is
to b
e c
ircu
late
d b
y t
he
DFA
am
on
gst
all
Dep
art
men
ts o
r D
irecto
rate
s so
th
at
offi
cers
are
m
ad
e a
ware
of
their
acco
un
tab
ility
w
hen
en
do
rsin
g a
nd
cert
ifyin
g
do
cu
men
ts/i
nvo
ices.
A
reco
ncili
ati
on
is
to
be d
on
e f
or
two
su
pp
liers
th
at
have o
verp
aym
en
ts s
o t
hat
these
are
se
ttle
d. T
he M
ED
E s
till
has
pen
din
g
invo
ices
wit
h t
hese
su
pp
liers
so
o
verp
aym
en
ts a
re t
o b
e s
et
off
ag
ain
st invo
ices.
Imp
lem
en
ted
Exc
ess
ive n
um
ber
of
ho
urs
perf
orm
ed
Th
e s
erv
ice p
rovid
er
is n
ot
exp
ecte
d t
o c
over
the s
ecu
rity
o
fficer
co
mp
lem
en
t b
y p
rovid
ing
st
aff
wo
rkin
g e
xcess
ive lo
ng
ho
urs
. F
urt
herm
ore
, em
plo
ym
en
t re
gu
lati
on
s are
to
be a
dh
ere
d t
o in
all
inst
an
ces.
On
th
e o
ther
han
d,
ME
DE
is
to e
nsu
re t
hat
the
bre
ak p
eri
od
is
ded
ucte
d f
rom
th
e r
esp
ecti
ve p
aym
en
ts, w
here
ap
plic
ab
le.
üE
mp
loyees
are
no
w w
ork
ing
a 6
ho
ur
shif
t, t
here
fore
no
bre
ak d
ed
ucti
on
is
necess
ary
.
Imp
lem
en
ted
55
Ministry for Education and Employment
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Ban
k g
uara
nte
es
ove
rlo
oke
d a
nd
/or
exp
ired
It is
imp
era
tive t
hat
the c
on
tracto
r su
bm
its
the r
eq
uir
ed
ban
k g
uara
nte
es
an
d m
akes
the n
ecess
ary
exte
nsi
on
s to
co
ver
the e
nti
re p
eri
od
of
the
co
ntr
act.
ü
Th
e P
rocu
rem
en
t S
ecti
on
is
co
nti
nu
ou
sly m
on
ito
rin
g t
hat
ban
k
gu
ara
nte
es
are
su
bm
itte
d b
y t
he
co
ntr
acto
r as
stip
ula
ted
in
th
e t
en
der
specifi
cati
on
s an
d w
here
necess
ary
.
Imp
lem
en
ted
Sp
on
sors
hip
s
Fo
rmal re
qu
est
s are
exp
ecte
d t
o b
e
in p
lace a
nd
invari
ab
ly fi
led
fo
r fu
ture
re
fere
nce. T
hese
are
to
in
clu
de d
eta
ils
of
the p
ers
on
or
org
an
isati
on
makin
g
the r
eq
uest
, p
rop
ose
d p
roje
ct
or
init
iati
ve, an
d t
he a
mo
un
t o
f fu
nd
ing
b
ein
g r
eq
uest
ed
wit
ho
ut
go
ing
in
to t
he m
eri
ts a
s to
wh
eth
er
ban
d
clu
bs
an
d/o
r vo
lun
tary
gro
up
s are
to
receiv
e a
sp
on
sors
hip
fro
m p
ub
lic
fun
ds
fro
m t
he M
inis
try in
qu
est
ion
, fo
r th
e s
ake o
f fa
irn
ess
, im
part
ialit
y
is e
nco
ura
ged
an
d a
s fa
r as
po
ssib
le,
the M
inis
try is
to b
e in
form
ed
of
the
use
of
such
sp
on
sors
hip
s.
ü
Acti
on
has
been
taken
by t
he F
inan
ce
Secti
on
to
en
sure
th
at
a c
op
y o
f th
e
form
al re
qu
est
an
d b
reakd
ow
n o
f exp
en
dit
ure
co
veri
ng
sp
on
sors
hip
is
kep
t in
th
e r
esp
ecti
ve fi
le.
Fu
rth
erm
ore
, a b
oard
has
been
set
up
by t
he P
erm
an
en
t S
ecre
tary
to
sc
ruti
nis
e r
eq
uest
s fo
r sp
on
sors
hip
s in
ord
er
to e
nsu
re t
ran
spare
ncy a
nd
fa
irn
ess
.
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f th
oro
ug
h c
heckin
g
Offi
cers
en
do
rsin
g invo
ices
are
to
en
sure
th
at
they a
re in
po
ssess
ion
o
f all
the n
ecess
ary
do
cu
men
tati
on
, to
co
nfi
rm t
hat
am
ou
nts
cla
imed
are
co
rrect
an
d p
aym
en
ts m
ay b
e
eff
ecte
d. M
ore
over, a
ll o
fficers
are
to
b
e m
ad
e a
ware
of
their
acco
un
tab
ility
w
hen
cert
ifyin
g invo
ices
an
d/
or
en
do
rsin
g a
ny d
ocu
men
ts.
ME
DE
is
en
co
ura
ged
to
carr
y o
ut
a c
om
pre
hen
sive e
xerc
ise in
ord
er
to id
en
tify
all
the s
erv
ice p
rovid
ers
w
ho
were
paid
at
inco
rrect
rate
s an
d
recti
fy t
his
iss
ue b
y r
eco
up
ing
an
y
un
du
e p
aym
en
ts.
ü
A m
em
o is
to b
e c
ircu
late
d b
y t
he
DFA
am
on
gst
all
Dep
art
men
ts o
r D
irecto
rate
s so
th
at
offi
cers
are
m
ad
e a
ware
of
their
acco
un
tab
ility
w
hen
en
do
rsin
g a
nd
cert
ifyin
g
do
cu
men
ts/i
nvo
ices.
A
reco
ncili
ati
on
is
to
be d
on
e f
or
two
su
pp
liers
th
at
have o
verp
aym
en
ts s
o t
hat
these
are
se
ttle
d. T
he M
ED
E s
till
has
pen
din
g
invo
ices
wit
h t
hese
su
pp
liers
so
o
verp
aym
en
ts a
re t
o b
e s
et
off
ag
ain
st invo
ices.
Imp
lem
en
ted
Exc
ess
ive n
um
ber
of
ho
urs
perf
orm
ed
Th
e s
erv
ice p
rovid
er
is n
ot
exp
ecte
d t
o c
over
the s
ecu
rity
o
fficer
co
mp
lem
en
t b
y p
rovid
ing
st
aff
wo
rkin
g e
xcess
ive lo
ng
ho
urs
. F
urt
herm
ore
, em
plo
ym
en
t re
gu
lati
on
s are
to
be a
dh
ere
d t
o in
all
inst
an
ces.
On
th
e o
ther
han
d,
ME
DE
is
to e
nsu
re t
hat
the
bre
ak p
eri
od
is
ded
ucte
d f
rom
th
e r
esp
ecti
ve p
aym
en
ts, w
here
ap
plic
ab
le.
üE
mp
loyees
are
no
w w
ork
ing
a 6
ho
ur
shif
t, t
here
fore
no
bre
ak d
ed
ucti
on
is
necess
ary
.
Imp
lem
en
ted
Ministry for Education and Employment
56
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
Pro
cu
rem
en
t
Pro
cu
rem
en
t o
f S
erv
ices
no
t in
lin
e
wit
h P
ert
inen
t R
eg
ula
tio
ns
Th
e p
rovis
ion
s an
d t
hre
sho
lds
imp
ose
d b
y P
PR
are
to
be invari
ab
ly
ad
here
d t
o. T
his
will
no
t o
nly
asc
ert
ain
th
at
valu
e f
or
mo
ney is
ach
ieved
, b
ut
will
en
ab
le t
ran
spare
ncy
an
d a
cco
un
tab
ility
. W
hile
th
e M
inis
try
may in
excep
tio
nal case
s re
sort
to
d
irect
ord
ers
aft
er
ob
tain
ing
th
e
ap
pro
pri
ate
ap
pro
val,
this
is
no
t to
b
e c
on
sid
ere
d a
s b
est
pra
cti
ce in
lin
e w
ith
MF
IN C
ircu
lar
No
. 3
/20
13.
Pro
cu
rem
en
t n
ot
exceed
ing
€6
,00
0
(VA
T e
xcl.)
may b
e o
bta
ined
dir
ect
fro
m t
he o
pen
mark
et
follo
win
g
the r
eq
uir
ed
ap
pro
val.
Ho
wever,
it is
to b
e e
mp
hasi
sed
th
at
PP
R
Art
icle
s 20
(1)(
a)
an
d 2
0(1
)(b
) st
ate
th
at
for
such
pra
cti
ce, o
ne s
ho
uld
ta
ke in
to c
on
sid
era
tio
n t
he a
mo
un
t in
vo
lved
, th
e u
rgen
cy a
ttach
ed
to
th
e p
rocu
rem
en
t an
d r
est
ricti
on
s o
f ch
oic
e a
nd
availa
bili
ty.
ü
Co
nti
nu
ou
s m
on
ito
rin
g is
bein
g d
on
e
by t
he F
inan
ce S
ecti
on
to
en
sure
th
at
all
paym
en
ts a
re in
lin
e w
ith
PP
R.
Th
e F
inan
ce S
ecti
on
is
est
ab
lish
ing
p
roced
ure
s fo
r m
on
ito
rin
g.
Imp
lem
en
ted
57
Ministry for Education and Employment
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Fo
llow
up
on
th
e P
rovis
ion
of
a
Syst
em
fo
r th
e S
tud
en
ts’ M
ain
ten
an
ce
Gra
nts
Wh
ilst
ackn
ow
led
gin
g t
hat
the
syst
em
was
term
inate
d b
y M
ED
E,
NA
O r
eit
era
tes
that
in s
imila
r fu
ture
in
stan
ces,
serv
ices
have t
o
be p
rocu
red
in
lin
e w
ith
PP
R a
nd
a
form
al ag
reem
en
t is
to
be e
nte
red
in
to. T
he t
erm
s an
d c
on
dit
ion
s b
ind
ing
bo
th p
art
ies
are
als
o t
o b
e
ad
here
d t
o. In
ad
dit
ion
, exte
nsi
on
cla
use
s sh
ou
ld o
nly
be g
ran
ted
if
they w
ere
alr
ead
y in
clu
ded
in
th
e c
all
for
ten
ders
. In
ord
er
to e
nsu
re t
hat
the b
est
rate
s an
d c
on
dit
ion
s are
o
bta
ined
, a f
resh
call
for
ten
ders
is
en
co
ura
ged
up
on
exp
iry o
f co
ntr
acts
. In
su
ch
ab
sen
ce, au
tho
risa
tio
n
fro
m t
he r
ele
van
t au
tho
rity
is
to b
e
invari
ab
ly s
ou
gh
t in
lin
e w
ith
th
e
pro
cu
rem
en
t re
gu
lati
on
s.
X
No
lo
ng
er
ap
plic
ab
le
sin
ce t
he
Sm
art
Card
S
yst
em
was
deacti
vate
d
in A
ug
ust
20
14.
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
Pro
cu
rem
en
t
Pro
cu
rem
en
t o
f S
erv
ices
no
t in
lin
e
wit
h P
ert
inen
t R
eg
ula
tio
ns
Th
e p
rovis
ion
s an
d t
hre
sho
lds
imp
ose
d b
y P
PR
are
to
be invari
ab
ly
ad
here
d t
o. T
his
will
no
t o
nly
asc
ert
ain
th
at
valu
e f
or
mo
ney is
ach
ieved
, b
ut
will
en
ab
le t
ran
spare
ncy
an
d a
cco
un
tab
ility
. W
hile
th
e M
inis
try
may in
excep
tio
nal case
s re
sort
to
d
irect
ord
ers
aft
er
ob
tain
ing
th
e
ap
pro
pri
ate
ap
pro
val,
this
is
no
t to
b
e c
on
sid
ere
d a
s b
est
pra
cti
ce in
lin
e w
ith
MF
IN C
ircu
lar
No
. 3
/20
13.
Pro
cu
rem
en
t n
ot
exceed
ing
€6
,00
0
(VA
T e
xcl.)
may b
e o
bta
ined
dir
ect
fro
m t
he o
pen
mark
et
follo
win
g
the r
eq
uir
ed
ap
pro
val.
Ho
wever,
it is
to b
e e
mp
hasi
sed
th
at
PP
R
Art
icle
s 20
(1)(
a)
an
d 2
0(1
)(b
) st
ate
th
at
for
such
pra
cti
ce, o
ne s
ho
uld
ta
ke in
to c
on
sid
era
tio
n t
he a
mo
un
t in
vo
lved
, th
e u
rgen
cy a
ttach
ed
to
th
e p
rocu
rem
en
t an
d r
est
ricti
on
s o
f ch
oic
e a
nd
availa
bili
ty.
ü
Co
nti
nu
ou
s m
on
ito
rin
g is
bein
g d
on
e
by t
he F
inan
ce S
ecti
on
to
en
sure
th
at
all
paym
en
ts a
re in
lin
e w
ith
PP
R.
Th
e F
inan
ce S
ecti
on
is
est
ab
lish
ing
p
roced
ure
s fo
r m
on
ito
rin
g.
Imp
lem
en
ted
Ministry for Education and Employment
58
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Po
ssib
ility
of
Ind
efi
nit
e C
on
tracts
E
xte
nsi
on
s
In o
rder
to e
nsu
re t
hat
the b
est
rate
s an
d c
on
dit
ion
s are
ob
tain
ed
, th
e c
alls
fo
r te
nd
ers
are
to
in
clu
de a
lim
it, b
y
peri
od
an
d/o
r am
ou
nt,
in
lin
e w
ith
p
rocu
rem
en
t re
gu
lati
on
s, u
p t
o w
hen
co
ntr
acts
may b
e e
xte
nd
ed
.
ü
Will
be in
clu
ded
wit
h e
very
new
te
nd
er
pu
blis
hed
. In
fact,
th
e c
lau
se
has
alr
ead
y b
een
in
sert
ed
in
a d
raft
ed
te
nd
er
do
cu
men
t.
Imp
lem
en
ted
Exp
ired
Co
ntr
act
still
in
use
In o
rder
to e
nh
an
ce c
on
tro
ls, it
is
imp
ort
an
t to
mo
nit
or
exp
iry d
ate
s o
f co
ntr
acts
, th
us
en
suri
ng
th
at
a
fresh
call
for
ten
ders
is
issu
ed
in
ti
me a
nd
no
paym
en
ts a
re e
ven
tually
m
ad
e o
uts
ide t
he v
alid
ity o
f th
e
co
ntr
act.
Su
ch
measu
res
wo
uld
re
du
ce p
ote
nti
al d
isag
reem
en
ts a
nd
lit
igati
on
in
case
of
defa
ult
, an
d a
lso
en
sure
th
at
all
serv
ices
ren
dere
d a
nd
p
aym
en
ts m
ad
e, are
leg
ally
backed
u
p.
ü
Ten
ders
aw
ard
ed
are
bein
g
mo
nit
ore
d s
o t
hat
serv
ices
are
no
t exte
nd
ed
beyo
nd
th
e d
ead
lines
stip
ula
ted
in
th
e c
on
tracts
. T
he iss
ue o
f re
pair
an
d s
erv
icin
g h
as
been
ad
dre
ssed
by a
new
call
for
qu
ota
tio
ns.
Imp
lem
en
ted
59
Ministry for Education and Employment
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
An
om
aly
in
th
e C
on
tract
Peri
od
Term
s an
d c
on
dit
ion
s o
f th
e
ag
reem
en
t are
to
be c
learl
y s
pelle
d
ou
t an
d r
ele
van
t d
ocu
men
ts a
re t
o b
e
file
d f
or
futu
re r
efe
ren
ce.
ü
A n
ew
ten
der
has
been
dra
fted
w
here
in t
he p
eri
od
is
cle
arl
y
stip
ula
ted
. M
ore
over, t
he m
on
ito
rin
g
offi
cers
reg
ula
rly e
valu
ate
th
e s
erv
ice
pro
vid
ed
by t
he c
on
tracto
r so
as
to
make s
ure
th
at
they a
bid
e b
y t
heir
co
ntr
act.
Imp
lem
en
ted
Ad
dit
ion
al S
erv
ices
no
t p
rovid
ed
fo
r in
Co
ntr
act
An
y a
dd
itio
nal se
rvic
es
to c
on
tracts
en
tere
d in
to b
y D
C a
re t
o invari
ab
ly
be p
ass
ed
th
rou
gh
th
e latt
er. In
su
ch
in
stan
ces,
an
ad
den
du
m is
als
o t
o
be d
raw
n u
p f
or
the a
pp
roval o
f th
e
Gen
era
l C
on
tracts
Co
mm
itte
e. If
fu
rth
er
cla
rifi
cati
on
on
th
is iss
ue is
deem
ed
necess
ary
, re
fere
nce is
to b
e
mad
e t
o D
C f
or
gu
idan
ce.
ü
Man
ag
em
en
t is
go
ing
to
refe
r to
an
u
mb
rella
term
, n
am
ely
th
at
of
‘Malt
a
Lib
rari
es’
, w
hic
h w
ou
ld in
co
rpo
rate
all
bra
nch
es
falli
ng
un
der
the r
em
it o
f P
ub
lic L
ibra
ries.
May 2
016
Ministry for Education and Employment
60
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Aw
ard
ed
Co
ntr
acts
no
t p
ub
lish
ed
Offi
cers
in
ch
arg
e a
re t
o b
e f
ully
aw
are
of
the r
ele
van
t re
gu
lati
on
s to
en
sure
th
at
dep
art
men
tal co
ntr
acts
an
d d
irect
ord
ers
are
du
ly p
ub
lish
ed
.
ü
Dep
art
men
tal te
nd
ers
an
d d
irect
ord
ers
are
bein
g p
ub
lish
ed
in
th
e
Go
vern
men
t G
azett
e. C
on
tract
valu
es
will
be in
clu
ded
in
th
e p
ub
licati
on
.
Ju
ly 2
016
OT
HE
R M
AT
TE
RS
Po
lice P
riva
te G
uard
Lic
en
ces
exp
ired
o
r n
ot
pro
vid
ed
Po
lice p
rivate
gu
ard
lic
en
ces
are
to
be
req
uest
ed
an
d o
bta
ined
as
req
uir
ed
b
y t
he r
esp
ecti
ve t
en
der. It
is a
lso
to
b
e e
nsu
red
th
at
valid
lic
en
ces
co
ver
the w
ho
le d
ura
tio
n o
f th
e c
on
tract.
ü
It is
bein
g e
nsu
red
th
at
valid
lic
en
ces
co
ver
the w
ho
le d
ura
tio
n o
f th
e
co
ntr
act
for
the M
alt
a L
ibra
ries.
Th
e
sam
e p
roced
ure
will
be a
do
pte
d w
ith
re
gard
to
th
e r
est
of
the M
inis
try.
Ju
ne 2
016
Lis
t o
f S
ign
ato
ries
no
t p
rovid
ed
Th
e lis
ts o
f au
tho
rise
d s
ign
ato
ries
are
to
be c
om
pile
d a
nd
up
date
d in
lin
e w
ith
th
e r
ele
van
t cir
cu
lar
an
d t
he
Gen
era
l F
inan
cia
l R
eg
ula
tio
ns
Art
icle
9
1.
ü
Th
e lis
t h
as
been
up
date
d a
nd
kep
t in
th
e r
esp
ecti
ve fi
le. T
he lis
t is
b
ein
g u
pd
ate
d w
ith
an
y c
han
ges
pert
ain
ing
to
Fin
an
ce e
mp
loyees.
N
ew
em
plo
yees
are
bein
g a
dd
ed
, an
d
em
plo
yees
that
leave t
he s
ecti
on
are
su
pp
ress
ed
. C
hecks
are
do
ne e
very
m
on
th.
Imp
lem
en
ted
61
Ministry for Education and Employment
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Defe
rred
Pay
men
ts
Th
e F
inan
ce D
ep
art
men
t is
to
en
sure
th
at
defe
rred
paym
en
ts a
re k
ep
t at
the a
bso
lute
min
imu
m, lim
ited
to
th
at
wh
ich
is
un
avo
idab
le, as
req
uir
ed
by
stan
din
g r
eg
ula
tio
ns.
ü
Th
e F
inan
ce S
ecti
on
reg
ula
rly
follo
ws
up
on
pen
din
g L
PO
s. In
20
15, extr
a e
ffo
rt w
as
mad
e, fr
om
as
earl
y a
s S
ep
tem
ber, t
o u
rge a
ll se
cti
on
s to
fo
rward
an
y p
en
din
g
invo
ices
for
paym
en
t b
efo
re t
he e
nd
o
f th
e y
ear. A
lso
, b
ud
get
line ite
ms
were
co
nti
nu
ou
sly m
on
ito
red
to
id
en
tify
savin
gs
an
d, w
ith
th
e M
FIN
’s
ap
pro
val,
fun
ds
were
reallo
cate
d t
o
oth
er
line ite
ms
in o
rder
to s
ett
le a
s m
an
y invo
ices
as
po
ssib
le w
ith
in t
he
rela
tive fi
nan
cia
l year. A
ll eff
ort
s are
m
ad
e s
o t
hat
defe
rred
paym
en
ts a
re
kep
t to
a m
inim
um
.
Imp
lem
en
ted
VA
T
No
Desi
gn
ate
d O
ffice
rs
In lin
e w
ith
MF
Cir
cu
lar
No
. 5/2
00
2,
specifi
c o
fficers
are
to
be o
fficia
lly
desi
gn
ate
d t
o e
nsu
re t
hat
the r
ele
van
t d
irecti
ves
are
fo
llow
ed
.
ü
Sp
ecifi
c o
fficers
were
offi
cia
lly
ass
ign
ed
th
e r
ela
ted
du
ties.
T
he
VA
T D
ep
art
men
t w
as
info
rmed
acco
rdin
gly
.
Imp
lem
en
ted
Ministry for Education and Employment
62
Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Fis
cal R
ece
ipts
no
t p
rovid
ed
or
no
t re
ad
ily a
vaila
ble
As
req
uir
ed
by M
FE
I C
ircu
lar
No
. 7/
20
11, H
ead
s o
f D
ep
art
men
t an
d
oth
er
Acco
un
tin
g O
fficers
are
to
asc
ert
ain
th
at
they a
re invari
ab
ly
issu
ed
wit
h a
fisc
al re
ceip
t an
d/
or
decla
rati
on
, as
ap
plic
ab
le. In
case
s w
here
serv
ice p
rovid
ers
fail
to
ad
here
to
VA
T r
eg
ula
tio
ns,
ME
DE
is
to c
on
sid
er
dis
co
nti
nu
ing
pu
rch
asi
ng
fr
om
su
ch
defa
ult
ers
un
til th
e
situ
ati
on
is
recti
fied
. F
urt
herm
ore
, all
receip
ts a
re t
o b
e k
ep
t in
th
e
rele
van
t fi
le t
o s
up
po
rt t
he r
esp
ecti
ve
paym
en
ts.
ü
In 2
015
, a p
rocess
was
init
iate
d
by t
he F
inan
ce S
ecti
on
to
co
llect
mis
sin
g V
AT
receip
ts. T
he F
inan
ce
Secti
on
iss
ues
a lett
er
to t
he s
up
plie
r an
d t
hen
a r
em
ind
er
if n
o r
eceip
t is
re
ceiv
ed
wit
hin
th
e s
tip
ula
ted
tim
e.
Th
e e
xerc
ise is
fru
itfu
l as
a lo
t o
f re
ceip
ts a
re b
ein
g c
olle
cte
d f
rom
su
pp
liers
.
Imp
lem
en
ted
Lis
t o
f d
efa
ult
ers
no
t co
mp
iled
Qu
art
erl
y r
etu
rns
wit
h d
eta
ils o
f d
efa
ult
ers
are
to
be s
ub
mit
ted
to
th
e
Au
dit
an
d A
ssu
ran
ce S
ecti
on
of
the
VA
T D
ep
art
men
t o
n a
qu
art
erl
y b
asi
s,
as
req
uir
ed
by t
he r
esp
ecti
ve c
ircu
lar.
üR
etu
rns
are
to
be s
ub
mit
ted
on
a q
uart
erl
y b
asi
s an
d n
ot
every
6
mo
nth
s.
Ju
ne 2
016
63
Ministry for Education and Employment
ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Inve
nto
ry
Inve
nto
ry R
etu
rn n
ot
sub
mit
ted
Wh
ilst
ackn
ow
led
gin
g t
hat
there
was
no
su
fficie
nt
tim
e s
ince t
he in
cu
mb
en
t to
ok o
ver
the r
esp
on
sib
ility
, it
is
exp
ecte
d t
hat
the inven
tory
data
base
is
up
date
d w
ith
ou
t u
nd
ue d
ela
y. In
ad
dit
ion
, st
atu
tory
in
form
ati
on
is
to
be f
orw
ard
ed
to
NA
O a
s re
qu
ired
b
y s
tan
din
g r
eg
ula
tio
ns,
in
ord
er
to e
nsu
re c
om
plia
nce w
ith
th
e
est
ab
lish
ed
pro
vis
ion
s an
d e
nab
le
co
ntr
ol o
ver
inven
tory
ite
ms.
ü
Th
e inven
tory
data
base
of
the h
ead
o
ffice h
as
been
up
date
d a
nd
sen
t to
th
e T
reasu
ry. In
ven
tory
rep
ort
s are
se
nt
reg
ula
rly t
o t
he T
reasu
ry, tw
ice
yearl
y. H
ead
offi
ce p
hysi
cal st
ock
take is
do
ne t
wic
e y
earl
y s
o t
hat
retu
rns
are
sen
t b
y J
an
uary
an
d J
uly
fo
r each
cale
nd
ar
year.
Imp
lem
en
ted
Ministry for Education and Employment
Malta Council for Science & Technology
64 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Lack o
f In
tern
al C
on
tro
ls
Hu
man
Reso
urc
es
an
d P
ayro
ll are
p
art
icu
larl
y im
po
rtan
t fu
ncti
on
s w
ith
in
MC
ST
in
vie
w o
f th
e e
xp
en
dit
ure
in
vo
lved
. In
th
is r
eg
ard
, M
an
ag
em
en
t is
en
co
ura
ged
to
im
ple
men
t N
AO
’s
reco
mm
en
dati
on
s su
gg
est
ed
un
der
the r
esp
ecti
ve o
bse
rvati
on
s fo
r ro
bu
st
an
d t
ran
spare
nt
pro
ced
ure
s.
ü
Th
e M
CS
T h
as
alr
ead
y im
ple
men
ted
, o
r is
in
th
e p
rocess
of, t
he
reco
mm
en
dati
on
s p
ut
forw
ard
in
th
e
NA
O R
ep
ort
.
Decem
ber
20
16
Ap
po
intm
en
t o
f F
inan
cia
l C
on
tro
ller
on
Tru
st B
asi
s
An
ad
eq
uate
hu
man
reso
urc
es
stra
teg
y n
eed
s to
be a
do
pte
d b
y
Man
ag
em
en
t, in
ord
er
to e
nsu
re
co
nti
nu
ity f
or
the s
mo
oth
ru
nn
ing
o
f M
CS
T b
usi
ness
op
era
tio
ns.
F
urt
herm
ore
, fi
nan
cia
l p
ackag
e
off
ere
d t
o e
mp
loyees
sho
uld
no
t exceed
th
e a
pp
roved
am
ou
nt.
ü
Fin
an
cia
l p
ackag
es
off
ere
d t
o
em
plo
yees
are
as
per
ap
pro
ved
st
ructu
re a
cco
rdin
g t
o D
irecti
ve 7
an
d a
re n
ot
exceed
ing
th
e a
pp
roved
am
ou
nt.
A H
um
an
Reso
urc
es
Ass
ista
nt
Dir
ecto
r h
as
been
recru
ited
. A
n H
R s
trate
gy w
ill b
e d
raft
ed
an
d
do
cu
men
ted
.
Sep
tem
ber
20
16
65
Ministry for Education and Employment
Malta Council for Science & Technology
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Ab
sen
ce o
f A
tten
dan
ce R
eco
rds
Pro
per
man
ag
em
en
t o
f p
ers
on
nel,
wh
ich
req
uir
es
bo
th t
he e
xis
ten
ce o
f ad
eq
uate
att
en
dan
ce r
eco
rds
an
d
their
veri
ficati
on
, is
a v
ital asp
ect
of
sup
erv
isio
n in
th
e w
ork
pla
ce.
In t
his
reg
ard
, N
AO
reco
mm
en
ds
the im
med
iate
im
ple
men
tati
on
of
att
en
dan
ce v
eri
ficati
on
devic
es
an
d p
erf
orm
an
ce o
f th
e n
ecess
ary
veri
ficati
on
by r
esp
on
sib
le M
CS
T
offi
cia
ls o
n a
reg
ula
r b
asi
s, t
o e
nsu
re
that
un
au
tho
rise
d a
bse
nces
are
du
ly
ad
dre
ssed
in
a t
imely
man
ner.
MC
ST
Man
ag
em
en
t m
ay b
e g
uid
ed
by
the P
ub
lic S
erv
ice M
an
ag
em
en
t C
od
e
(PS
MC
) se
cti
on
3.1.5
‘Att
en
dan
ce
Veri
ficati
on
Syst
em
s an
d D
evic
es’
, fo
r th
e s
ett
ing
up
of
form
al in
tern
al
co
ntr
ol p
roced
ure
s in
th
is r
eg
ard
.
ü
An
ele
ctr
on
ic c
ard
access
co
ntr
ol an
d
att
en
dan
ce s
yst
em
has
no
w b
een
in
stalle
d. A
seco
nd
ary
ele
ctr
on
ic
syst
em
als
o m
akes
pro
vis
ion
s fo
r th
e a
pp
roval b
y t
he r
esp
ecti
ve U
nit
D
irecto
rs o
f all
ou
t-o
f-o
ffice c
ase
s.
Imp
lem
en
ted
Ministry for Education and Employment
Malta Council for Science & Technology
66 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Pay
roll
Co
nce
rns
Th
e in
co
rpo
rati
on
of
a r
ob
ust
in
tern
al
co
ntr
ol sy
stem
wit
hin
th
e p
ayro
ll fu
ncti
on
is
urg
en
tly r
eco
mm
en
ded
. M
an
ag
em
en
t is
als
o e
nco
ura
ged
to
re
ass
ign
resp
on
sib
iliti
es
wit
hin
th
is
Secti
on
, in
ord
er
to h
ave r
elia
ble
an
d
ind
ep
en
den
t veri
ficati
on
s in
pla
ce
du
rin
g t
he p
ayro
ll p
rocess
, to
pre
ven
t in
accu
rate
paym
en
ts.
Ad
eq
uate
au
tho
rity
is
to b
e
ob
tain
ed
pri
or
to t
he a
ward
of
fin
an
cia
l b
en
efi
ts. P
aym
en
ts m
ad
e
are
als
o e
xp
ecte
d t
o b
e a
deq
uate
ly
sub
stan
tiate
d.
ü
Th
e e
xis
tin
g p
roced
ure
in
clu
des
rele
van
t ch
ecks.
An
y r
ecti
ficati
on
acti
on
, if
need
be, is
taken
im
med
iate
ly.
Imp
lem
en
ted
Co
ntr
acts
of
Em
plo
ym
en
t C
on
cern
s
In o
rder
to a
vo
id e
rro
rs a
nd
su
bse
qu
en
t am
en
dm
en
ts, o
fficia
l d
ocu
men
ts, su
ch
as
em
plo
ym
en
t co
ntr
acts
, sh
ou
ld b
e c
hecked
th
oro
ug
hly
pri
or
to b
e s
ign
ed
.
üR
eco
mm
en
dati
on
no
ted
an
d
imp
lem
en
ted
acco
rdin
gly
.
Imp
lem
en
ted
67
Ministry for Education and Employment
Malta Council for Science & Technology
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Ove
rtim
e
Co
nsi
sten
t ad
here
nce t
o t
he
overt
ime a
pp
roval p
roced
ure
s st
ipu
late
d in
MC
ST
Term
s o
f E
mp
loym
en
t H
an
db
oo
k is
to b
e
en
sure
d. A
dd
itio
nally
, M
an
ag
em
en
t is
en
co
ura
ged
to
co
nsi
der
a lo
ng
-te
rm s
olu
tio
n b
y c
on
du
cti
ng
a h
olis
tic
revie
w o
f M
CS
T o
pera
tio
ns,
wit
h t
he
aim
of
est
ab
lish
ing
an
op
tim
al co
st-
effi
cie
nt
arr
an
gem
en
t. O
vert
ime
wo
rk s
ho
uld
on
ly b
e r
eso
rted
to
in
excep
tio
nal an
d u
navo
idab
le
cir
cu
mst
an
ces.
ü
Co
st c
on
tain
men
t m
easu
res
are
in
p
lace t
o c
on
tro
l o
vert
ime. In
case
s w
here
em
plo
yees
are
bein
g r
eg
ula
rly
req
uest
ed
to
be a
vaila
ble
beyo
nd
w
ork
ing
ho
urs
, th
ey a
re b
ein
g
co
mp
en
sate
d w
ith
a d
istu
rban
ce
allo
wan
ce.
Imp
lem
en
ted
Cen
tral F
ilin
g S
yst
em
no
t in
pla
ce
A c
en
tralis
ed
filin
g s
yst
em
sh
ou
ld b
e
in p
lace a
nd
ad
eq
uate
ly m
ain
tain
ed
b
y M
CS
T.
ü
A c
en
tral ele
ctr
on
ic fi
ling
syst
em
has
been
set
up
wit
h t
he a
pp
rop
riate
ri
gh
ts a
nd
perm
issi
on
s.
Th
is w
ill b
e f
urt
her
en
han
ced
wh
en
th
e E
SP
LO
RA
data
netw
ork
is
co
mp
lete
d.
Decem
ber
20
16
Decem
ber
20
16
Ministry for Education and Employment
Malta Council for Science & Technology
68 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Ad
just
men
ts t
o P
ayro
ll n
ot
do
cu
men
ted
Ad
just
men
ts t
o s
ala
ries
perf
orm
ed
fo
r each
payro
ll are
to
be a
deq
uate
ly
sup
po
rted
wit
h t
he n
ecess
ary
w
ork
ing
s an
d fi
led
acco
rdin
gly
. B
esi
des
en
ab
ling
ease
of
refe
ren
ce
an
d v
eri
ficati
on
by t
hir
d p
art
ies,
th
is
en
sure
s a s
mo
oth
er
tran
siti
on
in
th
e
even
t o
f a c
han
ge in
th
e r
esp
ecti
ve
pers
on
nel.
üA
ll ad
just
men
ts t
o p
ayro
ll are
bein
g
do
cu
men
ted
as
necess
ary
.Im
ple
men
ted
69
Ministry for Education and Employment
Malta Council for Science & Technology
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Inad
eq
uate
Inve
nto
ry M
an
ag
em
en
t
Eff
ecti
ve c
on
tro
ls o
ver
the t
rackin
g
an
d v
alu
ati
on
of
fixed
ass
ets
re
qu
ire t
he m
ain
ten
an
ce o
f an
in
ven
tory
data
base
to
en
sure
th
at
the in
form
ati
on
is
accu
rate
an
d
co
mp
lete
. S
uch
data
base
is
to b
e
safe
gu
ard
ed
th
rou
gh
ad
eq
uate
b
acku
p r
eco
rds.
A
n o
fficer
en
tru
sted
w
ith
th
e r
esp
on
sib
ility
of
inven
tory
m
an
ag
em
en
t at
MC
ST
is
als
o
exp
ecte
d t
o p
erf
orm
peri
od
ical
ph
ysi
cal re
co
ncili
ati
on
s.
Inven
tory
pro
ced
ure
s fo
r o
bso
lete
it
em
s sh
ou
ld b
e f
orm
ally
est
ab
lish
ed
an
d f
ollo
wed
. A
dd
itio
nally
, p
revio
us
vers
ion
s o
f in
ven
tory
reco
rds
are
to
be fi
led
acco
rdin
gly
. M
CS
T is
to
be g
uid
ed
by t
he Inven
tory
Co
ntr
ol
Reg
ula
tio
ns
est
ab
lish
ed
in
MF
Cir
cu
lar
No
. 14
/99
.
ü
A c
en
tral ass
et
man
ag
em
en
t sy
stem
h
as
been
in
stalle
d a
nd
th
e d
ata
base
is
cu
rren
tly b
ein
g p
op
ula
ted
.
Th
e inven
tory
lis
ts f
or
the in
div
idu
al
offi
ces/
roo
ms
was
up
date
d a
t th
e
en
d o
f 20
15. F
ollo
win
g c
om
ple
tio
n
of
the p
reced
ing
acti
on
, all
the n
ew
ass
et
nu
mb
ers
will
be a
dd
ed
to
th
e
roo
m lis
t it
em
s.
Decem
ber
20
16
Ministry for Education and Employment
Malta Council for Science & Technology
70 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Sig
nato
ries
for
Pro
cu
rem
en
t la
ckin
g
Fo
rmal A
uth
ori
ty
Au
tho
rise
d s
ign
ato
ries
sho
uld
be
form
ally
do
cu
men
ted
, ap
pro
ved
an
d
file
d a
cco
rdin
gly
fo
r fu
ture
refe
ren
ce.
üA
uth
ori
sed
sig
nato
ries
have b
een
fo
rmally
do
cu
men
ted
, ap
pro
ved
an
d
file
d a
cco
rdin
gly
fo
r fu
ture
refe
ren
ce.
Imp
lem
en
ted
Ban
k S
ign
ato
ries
Ban
k s
ign
ato
ries,
resp
ecti
ve lim
its
an
d d
ele
gate
d p
ow
ers
, sh
ou
ld b
e fi
led
acco
rdin
gly
fo
r fu
ture
refe
ren
ce a
nd
u
pd
ate
d a
s n
ecess
ary
.
üD
ocu
men
ts s
up
po
rtin
g a
uth
ori
sed
b
an
k s
ign
ato
ries
for
20
15 a
re in
han
d,
file
d a
nd
up
date
d a
s n
ecess
ary
.
Imp
lem
en
ted
71
Ministry for Education and Employment
Malta Council for Science & Technology
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Cle
an
ing
Serv
ices
Man
ag
em
en
t is
to
co
nd
uct
ad
eq
uate
co
ntr
ol an
d m
on
ito
rin
g p
roced
ure
s o
ver
thir
d p
art
y c
on
tracts
. T
his
in
clu
des
keep
ing
reco
rd o
f d
aily
ho
urs
o
f se
rvic
e r
en
dere
d, to
be r
eco
ncile
d
wit
h t
he invo
ice d
eta
ils p
rio
r to
eff
ecti
ng
paym
en
t. It
is a
lso
to
be
en
sure
d t
hat
an
y r
eq
uest
ed
in
sura
nce
po
licie
s are
in
pla
ce.
ü
Tim
esh
eets
rela
ted
to
daily
cle
an
ing
are
bein
g d
uly
sig
ned
by
a r
esp
on
sib
le M
CS
T o
fficer
an
d a
re
bein
g a
ttach
ed
to
th
e c
orr
esp
on
din
g
invo
ices.
Co
pie
s o
f th
e c
on
tracto
r’s
pu
blic
an
d p
rod
ucts
lia
bili
ty
insu
ran
ce c
over
are
bein
g k
ep
t b
y t
he
MC
ST.
Imp
lem
en
ted
Ministry for Education and Employment
Malta Council for Science & Technology
72 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Gen
era
l-u
se V
eh
icle
A lo
gb
oo
k is
to b
e p
rop
erl
y k
ep
t fo
r th
e g
en
era
l u
se v
eh
icle
, in
dic
ati
ng
each
jo
urn
ey p
erf
orm
ed
, th
e p
urp
ose
o
f tr
ips
mad
e a
nd
exact
mile
ag
e
co
vere
d, in
ord
er
to e
nab
le p
rop
er
veri
ficati
on
. T
he a
tten
tio
n o
f M
an
ag
em
en
t is
als
o
bein
g d
raw
n t
o t
he r
ela
tive g
uid
elin
es
ou
tlin
ed
in
PS
MC
to
reg
ula
te t
he
use
of
this
veh
icle
. T
he u
se o
f th
e
specim
en
lo
gb
oo
k a
s fo
un
d in
PS
MC
A
pp
en
dix
8.I
is e
nco
ura
ged
, th
us
en
suri
ng
th
at
ad
eq
uate
deta
ils o
f each
jo
urn
ey p
erf
orm
ed
are
reco
rded
. R
efu
elli
ng
is
to b
e a
pp
roved
a
pri
ori
an
d r
eco
rded
in
th
e lo
gb
oo
k
acco
rdin
gly
. P
SM
C a
lso
req
uir
es
that
a c
ert
ificate
, as
per
Ap
pen
dix
8.II
, is
en
tere
d in
th
e lo
gb
oo
k a
t th
e e
nd
of
each
mo
nth
, co
nfi
rmin
g t
hat
the t
rip
s re
co
rded
were
mad
e o
n o
fficia
l d
uty
.
Ad
dit
ion
ally
, M
CS
T M
an
ag
em
en
t is
to
en
sure
ad
here
nce t
o M
FIN
Cir
cu
lar
No
. 5/2
015
an
d d
isp
lay its
nam
e o
n
bo
th s
ides
of
the v
eh
icle
.
ü
A lo
gb
oo
k is
bein
g k
ep
t. T
he M
CS
T
sig
nag
e is
cle
arl
y d
isp
layed
on
bo
th
sid
es
of
the v
eh
icle
.
.
Imp
lem
en
ted
73
Ministry for Education and Employment
Malta Council for Science & Technology
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Trav
el la
ckin
g A
deq
uate
Ap
pro
val
All
offi
cia
l tr
avel is
to
be invari
ab
ly
ap
pro
ved
in
lin
e w
ith
MC
ST
po
licie
s.ü
Tra
vel is
bein
g a
pp
roved
in
lin
e w
ith
th
e M
CS
T p
olic
y.
Fu
rth
erm
ore
, th
e M
inis
try f
or
Ed
ucati
on
an
d E
mp
loym
en
t w
ill iss
ue
inst
ructi
on
s to
th
e M
CS
T t
o c
om
ply
w
ith
th
e p
rovis
ion
s o
f M
F 3
5/0
5/4
w
hic
h a
ssig
ns
resp
on
sib
ility
fo
r ap
pro
val to
th
e e
nti
ty’s
CE
O.
Imp
lem
en
ted
May 2
016
Rese
arc
h a
nd
In
no
vati
on
Pro
gra
mm
e
Co
nce
rns
NA
O s
tress
es
the im
po
rtan
ce o
f b
ud
geti
ng
to
pla
n a
nd
mo
nit
or
the
fin
an
cia
l re
qu
irem
en
ts. T
his
en
sure
s th
at
fun
ds
are
use
d a
s in
ten
ded
, w
hils
t als
o a
vo
idin
g s
itu
ati
on
s o
f b
ud
get
overr
un
s.
Do
cu
men
ted
in
form
ati
on
fo
r R
&I
Pro
jects
, in
clu
din
g e
vid
en
ce o
f m
on
ito
rin
g t
hro
ug
ho
ut
the d
ura
tio
n
of
the p
roje
ct
life-c
ycle
, is
to
be
ad
eq
uate
ly fi
led
. T
his
en
sure
s ease
o
f re
fere
nce a
nd
bu
sin
ess
co
nti
nu
ity
in t
he e
ven
t o
f a c
han
ge in
ro
les
an
d
resp
on
sib
iliti
es
wit
hin
th
e r
esp
ecti
ve
Un
it.
ü
Th
e M
CS
T is
un
dert
akin
g n
ecess
ary
b
ud
geti
ng
fo
r th
e t
ota
l p
lan
ned
exp
en
dit
ure
. S
oft
co
pie
s o
f p
roje
cts
’ d
ocu
men
tati
on
are
bein
g k
ep
t in
a
cen
tral lo
cati
on
on
th
e M
CS
T’s
file
se
rver.
Imp
lem
en
ted
Ministry for Education and Employment
Malta Council for Science & Technology
74 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
VA
T C
on
cern
s
Man
ag
em
en
t is
to
reg
ula
te its
po
siti
on
b
y f
ollo
win
g M
FE
I C
ircu
lar
No
s. 7
/20
11
an
d 2
/20
12.
üT
he V
AT
Dep
art
men
t w
as
info
rmed
ab
ou
t th
e M
CS
T’s
desi
gn
ate
d o
fficer.
Imp
lem
en
ted
Lack o
f C
om
plia
nce
wit
h t
he D
ata
P
rote
cti
on
Act
Th
e p
rocess
ing
of
pers
on
al d
ata
is
to
co
mp
ly w
ith
th
e D
ata
Pro
tecti
on
Act
Th
e In
form
ati
on
an
d D
ata
Pro
tecti
on
C
om
mis
sio
ner
is t
o b
e in
form
ed
of
an
y c
han
ges
acco
rdin
gly
.
ü
Th
e D
ata
Pro
tecti
on
Offi
cer
will
en
sure
th
at
an
y d
ata
pro
cess
ing
o
pera
tio
ns
will
be c
arr
ied
ou
t acco
rdin
g t
o t
he p
rovis
ion
s o
f th
e
Data
Pro
tecti
on
Act.
Imp
lem
en
ted
75
Ministry for Education and Employment
Malta Council for Science & Technology
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Su
bm
issi
on
s o
f A
ud
ited
Acc
ou
nts
an
d
An
nu
al R
ep
ort
s
Man
ag
em
en
t is
to
en
sure
th
at
the
Fin
an
cia
l S
tate
men
ts a
re fi
nalis
ed
well
in a
dvan
ce f
or
the a
nn
ual st
atu
tory
au
dit
to
be c
on
du
cte
d b
y e
xte
rnal
au
dit
ors
by t
he e
stab
lish
ed
dead
line.
Th
is f
acili
tate
s th
e p
rin
tin
g o
f th
e
an
nu
al re
po
rt o
f th
e a
cti
vit
ies
an
d
tim
ely
su
bm
issi
on
s, s
ince t
his
is
dep
en
den
t o
n t
he a
ud
ited
Fin
an
cia
l S
tate
men
ts.
üD
iscu
ssio
ns
are
un
derw
ay r
eg
ard
ing
th
e s
ub
mis
sio
n o
f d
ead
lines.
Decem
ber
20
16
Ministry for Gozo
76
EcoGozo – Capital Expenditure
Ministry for Gozo
77
Ministry for Gozo EcoGozo – Capital ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Go
vern
an
ce W
eakn
ess
es
It is
reco
mm
en
ded
th
at
EG
RD
d
evelo
ps
its
ow
n in
tern
al co
ntr
ol
pro
ced
ure
s, h
avin
g r
eg
ard
to
it
s sp
ecifi
c c
ircu
mst
an
ces
an
d
ch
ara
cte
rist
ics.
Id
eally
, co
ntr
ols
are
to
be e
mb
ed
ded
in
th
e o
pera
tio
ns,
fo
rm p
art
of
the o
vera
ll cu
ltu
re a
nd
b
e c
ap
ab
le o
f re
spo
nd
ing
qu
ickly
to
evo
lvin
g r
isks.
Th
ese
co
ntr
ols
are
to
in
clu
de p
roced
ure
s fo
r re
po
rtin
g
imm
ed
iate
ly t
o a
pp
rop
riate
levels
th
e w
eakn
ess
es
iden
tifi
ed
an
d
sig
nifi
can
t co
ntr
ol fa
ilin
gs,
th
us
en
ab
ling
tim
ely
co
rrecti
ve a
cti
on
if
so
req
uir
ed
. N
otw
ith
stan
din
g
this
, so
un
d in
tern
al co
ntr
ols
can
no
t elim
inate
th
e p
oss
ibili
ty o
f p
rocess
es
bein
g d
elib
era
tely
cir
cu
mven
ted
b
y t
he c
ollu
sio
n o
f em
plo
yees
or
po
or
jud
gem
en
t in
decis
ion
-m
akin
g. T
hu
s, s
taff
an
d o
pera
tio
ns
sho
uld
be s
up
erv
ised
by c
om
pete
nt
offi
cers
wh
o a
re c
onvers
an
t w
ith
th
e
pro
cess
es
an
d p
roced
ure
s th
at
are
in
pla
ce, an
d w
ho
are
read
y t
o q
uery
su
ch
pro
ced
ure
s an
d d
ecis
ion
s, if
an
d
wh
en
necess
ary
, as
well
as
to t
ake a
ny
acti
on
deem
ed
necess
ary
to
ad
dre
ss
sho
rtco
min
gs.
✓
Th
e v
acan
t p
osi
tio
n o
f S
en
ior
Pro
ject
Ad
min
istr
ato
r (T
ech
nic
al)
is
inclu
ded
in
th
e H
R P
lan
su
bm
itte
d f
or
20
16.
Eco
Go
zo
will
be d
evelo
pin
g its
ow
n
risk
reg
iste
rs.
Decem
ber
20
16
Ministry for Gozo
78
EcoGozo – Capital Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f S
eg
reg
ati
on
of
Du
ties
Best
pra
cti
ce e
nta
ils t
hat
a Q
uan
tity
S
urv
eyo
r is
ap
po
inte
d t
o d
raw
up
th
e c
all
for
ten
ders
an
d s
ub
seq
uen
tly
als
o t
he b
ills
of
qu
an
titi
es.
Th
us,
E
GR
D is
en
co
ura
ged
to
make u
se o
f th
e s
erv
ices
of
a r
elia
ble
Qu
an
tity
S
urv
eyo
r, w
ith
th
e a
im o
f re
du
cin
g
relia
nce o
n o
ne in
div
idu
al,
en
suri
ng
eff
ecti
ve in
dep
en
den
t veri
ficati
on
.
✓T
he p
rocu
rem
en
t fu
ncti
on
of
the
Dir
ecto
rate
has
been
tra
nsf
err
ed
to
th
e C
en
tral M
inis
try P
rocu
rem
en
t U
nit
.
Imp
lem
en
ted
Co
nti
nu
al D
ela
ys
in fi
nalis
ing
Pro
jects
Man
ag
em
en
t sh
ou
ld s
triv
e t
o r
eso
lve
an
y p
ote
nti
al o
bst
acle
s to
th
e s
uccess
o
f th
e p
roje
ct
wit
h r
ela
ted
part
ies,
p
rio
r to
its
co
mm
en
cem
en
t.✓
Man
ag
em
en
t ta
kes
no
te o
f th
e
reco
mm
en
dati
on
an
d r
eit
era
tes
that,
pri
or
to t
he c
om
men
cem
en
t o
f p
roje
cts
, it
s m
an
ag
em
en
t en
ters
in
to d
iscu
ssio
ns
wit
h t
he n
ecess
ary
co
mp
ete
nt
au
tho
riti
es,
as
was
the
case
wit
h t
he a
ud
ited
pro
jects
, so
as
to r
eso
lve a
ny f
ore
seen
ob
stacle
s.
Man
ag
em
en
t w
ill e
nsu
re t
hat
wri
tten
evid
en
ce o
f th
e o
utc
om
e o
f th
e
dis
cu
ssio
ns
is m
ain
tain
ed
.
Imp
lem
en
ted
May 2
016
79
Ministry for Gozo EcoGozo – Capital ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Lack o
f C
om
plia
nce
wit
h T
en
der
Req
uir
em
en
ts
In d
ealin
g w
ith
pu
blic
fu
nd
s, t
he
Dir
ecto
rate
is
du
ty b
ou
nd
to
en
sure
th
at
the in
tere
sts
of
taxp
ayers
are
sa
feg
uard
ed
. T
hu
s, a
ny c
lau
ses
inclu
ded
in
th
e c
on
dit
ion
s fo
r se
rvic
e
co
ntr
acts
, in
ten
ded
to
pro
tect
the
Co
ntr
acti
ng
Au
tho
rity
, are
to
be f
ully
o
bse
rved
. F
urt
herm
ore
, tr
an
spare
ncy
an
d f
air
co
mp
eti
tio
n is
to b
e p
racti
ced
at
all
tim
es
by a
ll p
ub
lic o
fficia
ls, en
suri
ng
n
o o
ne b
idd
er
has
an
ad
van
tag
e o
ver
oth
er
inte
rest
ed
part
ies.
✓A
pp
rop
riate
acti
on
is
bein
g t
aken
in
th
is r
eg
ard
.Im
ple
men
ted
Ch
ild
Deve
lop
me
nt
Ce
ntr
e i
n V
icto
ria
Dela
ys
in c
om
ple
tin
g P
roje
ct
On
ce a
n a
gre
em
en
t co
mes
into
fo
rce, th
e c
on
tracti
ng
part
ies
sho
uld
en
deavo
ur
to in
itia
te t
he
pro
ject
an
d e
nsu
re t
hat
it is
fin
alis
ed
w
ith
in t
he e
stab
lish
ed
tim
efr
am
e.
An
offi
cia
l o
rder
to s
tart
wo
rks,
in
clu
din
g a
ckn
ow
led
gem
en
t fr
om
th
e c
on
tracto
r, is
als
o h
igh
ly
reco
mm
en
ded
.
✓
Th
e c
on
tract
was
sig
ned
o
n 8
th
Marc
h, 20
13.
Co
nse
qu
en
tly
dela
ys
were
d
ue t
o a
re
vie
w o
f th
e
pro
ject
at
the
start
of
a n
ew
le
gis
latu
re.
An
offi
cia
l o
rder
to s
tart
wo
rks
is
bein
g iss
ued
. Im
ple
men
ted
Ministry for Gozo
80
EcoGozo – Capital Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Inco
mp
lete
Wo
rks
Reg
iste
r
Man
ag
em
en
t sh
ou
ld e
nsu
re t
hat
the c
on
dit
ion
s, in
ten
ded
to
en
han
ce
inte
rnal co
ntr
ols
an
d s
afe
gu
ard
th
e
inte
rest
s o
f th
e C
on
tracti
ng
Au
tho
rity
, are
du
ly e
nfo
rced
. T
he W
ork
s R
eg
iste
r is
als
o t
o b
e g
iven
its
du
e im
po
rtan
ce.
Th
us,
pro
per
reco
rds
are
to
be k
ep
t an
d s
ign
ed
to
en
sure
tra
nsp
are
ncy.
✓
Ad
dit
ion
al re
sou
rces
are
req
uir
ed
fo
r su
fficie
nt
mo
nit
ori
ng
. T
he fi
llin
g
of
the v
acan
cy o
f S
en
ior
Pro
jects
A
dm
inis
trato
r (T
ech
nic
al)
will
ad
dre
ss
this
iss
ue.
Decem
ber
20
16
No
In
dep
en
den
t Te
stin
g o
n C
on
cre
te
Th
e C
on
tracti
ng
Au
tho
rity
is
exp
ecte
d
to r
eq
uest
its
ow
n r
an
do
m s
am
ple
ch
ecks
on
a r
eg
ula
r b
asi
s, k
eep
ing
th
e c
on
tracto
r co
nst
an
tly a
ware
of
bein
g lia
ble
to
in
specti
on
s, h
en
ce
main
tain
ing
th
e r
eq
uir
ed
sta
nd
ard
s.
✓
As
per
the P
AC
’s r
eco
mm
en
dati
on
s,
the M
FIN
is
co
nsi
deri
ng
th
e
po
ssib
ility
of
issu
ing
gu
idelin
es
on
th
e p
roced
ure
to
be a
do
pte
d t
o t
est
co
ncre
te w
ith
resp
ect
to p
roje
ct
req
uir
em
en
ts.
81
Ministry for Gozo EcoGozo – Capital ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f D
ocu
men
tati
on
su
pp
ort
ing
M
easu
rem
en
t b
y t
he S
up
erv
iso
r
Man
ag
em
en
t is
en
co
ura
ged
to
re
qu
est
deliv
ery
no
tes
fro
m t
he
co
ntr
acto
r, w
ith
th
e p
rovis
o t
hat
resp
on
sib
ility
will
on
ly b
e a
ssu
med
o
n c
om
ple
tio
n a
nd
co
mm
issi
on
ing
of
pro
ject.
X
In v
iew
th
at
resp
on
sib
il-it
y w
ill n
ot
be a
ssu
med
u
po
n d
e-
livery
, th
is
reco
mm
en
-d
ati
on
is
no
t in
th
e b
est
in
tere
st o
f th
e A
dm
inis
-tr
ati
on
.
Inst
all
ati
on
of
Ph
oto
vo
ltaic
Pan
els
at
Taċ-Ċ
aw
la S
ocia
l H
ou
sin
g E
state
Dela
ys
in fi
nalis
ing
Pro
ject
Co
nsu
ltati
on
wit
h a
ll st
akeh
old
ers
is
reco
mm
en
ded
pri
or
to t
he iss
ue
of
ten
ders
to
en
sure
th
at,
as
far
as
po
ssib
le, d
iverg
en
ces
are
reso
lved
in
a t
imely
man
ner
an
d e
stab
lish
ed
ti
mefr
am
es
can
be k
ep
t acco
rdin
gly
.
✓
Man
ag
em
en
t ta
kes
no
te o
f th
e
reco
mm
en
dati
on
an
d r
eit
era
tes
that,
pri
or
to t
he c
om
men
cem
en
t o
f p
roje
cts
, it
s m
an
ag
em
en
t en
ters
in
to d
iscu
ssio
ns
wit
h t
he n
ecess
ary
co
mp
ete
nt
au
tho
riti
es,
as
was
the
case
wit
h t
he a
ud
ited
pro
jects
, so
as
to r
eso
lve a
ny f
ore
seen
ob
stacle
s.
Man
ag
em
en
t w
ill e
nsu
re t
hat
wri
tten
evid
en
ce o
f th
e o
utc
om
e o
f th
e
dis
cu
ssio
ns
is m
ain
tain
ed
.
Imp
lem
en
ted
May 2
016
Ministry for Gozo
82
EcoGozo – Capital Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Ad
den
du
m s
ign
ed
retr
osp
ecti
vely
w
hen
it
was
alr
ead
y e
xp
ired
EG
RD
is
to e
nsu
re t
hat
an
y n
ecess
ary
ad
den
du
m is
du
ly s
ign
ed
befo
re t
he
rela
ted
co
ntr
act
exp
ires.
✓R
eco
mm
en
dati
on
has
been
no
ted
an
d t
aken
up
.Im
ple
men
ted
Feed
-in
Tari
ff R
efu
nd
fo
rgo
ne
Co
nsu
ltati
on
wit
h a
ll st
akeh
old
ers
at
an
earl
y s
tag
e is
stro
ng
ly
reco
mm
en
ded
, th
us
en
suri
ng
tim
ely
co
llab
ora
tio
n f
rom
all
part
ies.
✓C
on
sult
ati
on
wit
h a
ll st
akeh
old
ers
at
an
earl
y s
tag
e w
ill b
e u
nd
ert
aken
on
fu
ture
pro
jects
.
Imp
lem
en
ted
83
Ministry for Gozo EcoGozo – Capital ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lan
dsc
ap
ing
an
d M
ain
ten
an
ce
Wo
rks
at
Ta’ Is
op
u, li
mit
s o
f N
ad
ur
Perm
it n
ot
in h
an
d
It is
ad
vis
ab
le, as
far
as
po
ssib
le,
ten
ders
th
at
are
dep
en
den
t o
n t
he
necess
ary
perm
its
are
no
t is
sued
un
til
these
are
du
ly a
pp
roved
. A
dvan
ce
pla
nn
ing
is
to b
e u
nd
ert
aken
, p
art
icu
larl
y in
case
s in
vo
lvin
g t
he
pro
cess
ing
of
ME
PA
perm
its,
in
vie
w
of
the t
imefr
am
es
wh
ich
may b
e
invo
lved
.
✓R
eco
mm
en
dati
on
has
been
no
ted
an
d t
aken
up
.Im
ple
men
ted
Un
att
ain
ab
le S
ch
ed
ule
d T
imefr
am
es
Est
ab
lish
ed
tim
efr
am
es
are
exp
ecte
d
to b
e r
ealis
tic a
nd
att
ain
ab
le.
✓R
eco
mm
en
dati
on
has
been
no
ted
an
d t
aken
up
.Im
ple
men
ted
OT
HE
R M
AT
TE
RS
Perf
orm
an
ce G
uara
nte
es
Th
e C
on
tracti
ng
Au
tho
rity
sh
ou
ld
en
sure
th
at
valid
ban
k g
uara
nte
es
are
du
ly m
ain
tain
ed
th
rou
gh
ou
t th
e
peri
od
of
the c
on
tract.
✓P
erf
orm
an
ce g
uara
nte
es,
if
req
uir
ed
b
y t
he t
en
der, a
re b
ein
g m
ain
tain
ed
fo
r th
e p
eri
od
of
the c
on
tract.
Imp
lem
en
ted
Ministry for Gozo
84
EcoGozo – Capital Expenditure
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Insu
ran
ce P
olic
y
Co
pie
s o
f in
sura
nce p
olic
ies
an
d
pro
of
of
paym
en
t th
ere
of
are
to
be
req
uest
ed
fro
m t
he c
on
tracto
r an
d
kep
t fo
r in
dep
en
den
t veri
ficati
on
s.
✓W
hen
req
uir
ed
, in
sura
nce p
olic
ies
an
d p
roo
f o
f p
aym
en
t are
bein
g
req
uest
ed
an
d k
ep
t o
n fi
le.
Imp
lem
en
ted
Ord
er
to S
tart
Wo
rks
Co
mm
en
cem
en
t d
ate
sh
ou
ld b
e
set
an
d c
on
firm
ed
in
wri
tin
g w
ith
th
e c
on
tracto
rs t
o e
nsu
re t
hat
tim
elin
es
are
main
tain
ed
acco
rdin
gly
. C
on
dit
ion
s im
po
sed
by t
he c
on
tract
are
als
o t
o b
e a
dh
ere
d t
o.
✓A
n o
fficia
l o
rder
to s
tart
wo
rks
is
bein
g iss
ued
.
Imp
lem
en
ted
Test
Cert
ificate
s
Th
e q
ualit
y o
f m
ate
rial sh
ou
ld b
e
test
ed
on
a r
eg
ula
r b
asi
s to
en
sure
th
at
it is
in a
cco
rdan
ce w
ith
th
e
req
uir
ed
sp
ecifi
cati
on
s.
✓
As
per
the P
AC
’s r
eco
mm
en
dati
on
s,
the M
FIN
is
co
nsi
deri
ng
th
e
po
ssib
ility
of
issu
ing
gu
idelin
es
on
th
e p
roced
ure
to
be a
do
pte
d t
o t
est
co
ncre
te w
ith
resp
ect
to p
roje
ct
req
uir
em
en
ts.
85
Ministry for Gozo EcoGozo – Capital ExpenditureR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
No
Tim
e L
imit
im
po
sed
on
Wo
rks
an
d
Serv
ices
A t
ime lim
it is
to b
e in
clu
ded
in
th
e
calls
fo
r te
nd
ers
an
d/o
r q
uo
tati
on
s,
wit
h t
he p
oss
ibili
ty o
f exte
nsi
on
fo
r th
e r
eq
uir
ed
wo
rks
or
serv
ices.
✓R
eco
mm
en
dati
on
has
been
no
ted
an
d t
aken
up
.Im
ple
men
ted
CO
MP
LIA
NC
E I
SS
UE
S
Ru
bb
le W
alls
no
t b
uilt
in
lin
e w
ith
P
erm
it
Man
ag
em
en
t is
exp
ecte
d t
o s
tric
tly
co
mp
ly w
ith
ME
PA
req
uir
em
en
ts.
✓M
an
ag
em
en
t w
ill c
om
ply
wit
h M
EPA
re
qu
irem
en
ts.
May 2
016
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
86
Malta Competition and Consumer Affairs Authority
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
87
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
Malta Competition and Consumer Affairs Authority
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Lease
of
Pre
mis
es
Alt
ho
ug
h t
he p
rese
nt
lease
ag
reem
en
t st
ill h
as
six y
ears
to
exp
ire,
Man
ag
em
en
t is
en
co
ura
ged
to
carr
y
ou
t an
exerc
ise in
ord
er
to id
en
tify
alt
ern
ati
ve G
overn
men
t p
rem
ises
that
sati
sfy M
CC
AA
’s r
eq
uir
em
en
ts. T
he
latt
er
is t
o a
lso
dete
rmin
e w
heth
er
the o
pti
on
of
mo
vin
g t
o n
ew
pre
mis
es
up
on
exp
iry o
f th
e c
on
tract
is f
easi
ble
an
d m
ore
co
st e
ffecti
ve. In
th
e e
ven
t th
at
ad
eq
uate
pre
mis
es
are
no
t availa
ble
, it
is
reco
mm
en
ded
th
at
the A
uth
ori
ty iss
ues
an
exp
ress
ion
of
inte
rest
. T
he a
pp
roach
taken
is
to b
e
in lin
e w
ith
th
e r
eq
uir
em
en
ts o
f th
e
pro
cu
rem
en
t re
gu
lati
on
s, t
o e
nsu
re
that
the b
est
rate
s an
d c
on
dit
ion
s are
o
bta
ined
wit
hin
th
e f
ram
ew
ork
of
a
tran
spare
nt
an
d f
air
sele
cti
on
pro
cess
.
ü
Th
e a
gre
em
en
t to
lease
th
e p
rem
ises
was
mad
e o
n t
he 1
2th
of
Octo
ber
20
11. T
he c
on
tract
of
lease
is
valid
u
nti
l 20
21.
Th
e M
CC
AA
accep
ts
the r
eco
mm
en
dati
on
s to
in
itia
te
an
exerc
ise d
uri
ng
th
is y
ear
to fi
nd
alt
ern
ati
ve a
deq
uate
Go
vern
men
t p
rem
ises
that
sati
sfy t
he M
CC
AA
’s
req
uir
em
en
ts, even
th
ou
gh
th
e
pre
sen
t le
ase
will
on
ly e
xp
ire in
six
years
’ ti
me.
Th
is m
ay p
rovid
e t
he o
pti
on
to
th
e M
CC
AA
to
mo
ve t
o t
hese
new
p
rem
ises
sho
uld
th
us
be f
easi
ble
at
the e
nd
of
the c
urr
en
t le
ase
. If
a G
overn
men
t-o
wn
ed
pro
pert
y is
no
t fo
un
d, an
exp
ress
ion
of
inte
rest
w
ill b
e iss
ued
in
lin
e w
ith
th
e P
ub
lic
Pro
cu
rem
en
t R
eg
ula
tio
ns.
Decem
ber
20
16
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
88
Malta Competition and Consumer Affairs Authority
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Ag
reem
en
t w
ith
Tra
nsp
ort
Malt
a
Th
e p
rocess
of
dra
ftin
g n
ew
ag
reem
en
ts is
to b
e p
lan
ned
well
in
ad
van
ce s
o t
hat
co
ntr
acts
are
sig
ned
in
a t
imely
man
ner. T
his
will
en
sure
a
smo
oth
tra
nsi
tio
n f
rom
on
e c
on
tract
to a
no
ther.
Man
ag
em
en
t is
to
invari
ab
ly a
scert
ain
th
at
there
is
an
ad
eq
uate
au
dit
tra
il o
f th
e a
pp
roved
rate
s, s
o t
hat
am
ou
nts
ch
arg
ed
can
be e
asi
ly c
orr
ob
ora
ted
b
y t
hir
d p
art
ies.
Th
is a
lso
facili
tate
s b
usi
ness
co
nti
nu
ity in
th
e e
ven
t o
f a
ch
an
ge in
ro
les
an
d r
esp
on
sib
iliti
es
wit
hin
th
e A
uth
ori
ty.
In lin
e w
ith
sta
nd
ing
reg
ula
tio
ns,
fo
rmal au
tho
risa
tio
n is
to b
e o
bta
ined
p
rio
r to
wo
rkin
g o
vert
ime, in
clu
din
g
just
ificati
on
fo
r th
e r
eq
uest
, th
e t
ota
l n
um
ber
of
ho
urs
of
overt
ime b
ein
g
req
uest
ed
, an
d s
pecifi
c t
arg
ets
to
be
att
ain
ed
du
rin
g t
he e
xtr
a h
ou
rs o
f w
ork
.
ü
A v
alid
co
ntr
act
is n
ow
in
pla
ce.
Th
e M
CC
AA
exp
lain
ed
th
at,
wit
h
refe
ren
ce t
o T
M, th
ey a
re in
dir
ect
co
mp
eti
tio
n w
ith
th
e p
rivate
secto
r to
be a
ward
ed
th
e c
on
tract.
A
s su
ch
, th
e a
ward
of
this
co
ntr
act
do
es
no
t d
ep
en
d o
n t
he M
CC
AA
, b
ut
they a
re n
evert
hele
ss in
tere
sted
to
su
bm
it t
heir
off
er
wh
en
TM
iss
ues
an
exp
ress
ion
of
inte
rest
/ten
der.
In a
dd
itio
n, g
iven
th
at
the c
urr
en
t co
ntr
act
pro
vid
es
the p
oss
ibili
ty o
f exte
nsi
on
, th
e M
CC
AA
will
in
itia
te
dis
cu
ssio
ns
in t
his
reg
ard
.
Inte
rnal co
ntr
ol sy
stem
s cu
rren
tly in
p
lace a
re b
ein
g e
nh
an
ced
to
mit
igate
th
e r
isk o
f ta
sk o
rders
no
t b
ein
g
log
ged
in
th
e s
yst
em
.
A n
ew
bill
ing
pro
ced
ure
will
be
intr
od
uced
.
A p
olic
y w
ill b
e d
raw
n w
ith
reg
ard
to
o
vert
ime a
pp
rovals
.
Neg
oti
ati
on
s w
ill b
e h
eld
wit
h
Tra
nsp
ort
Malt
a w
ith
reg
ard
to
th
e
po
ssib
ility
of
havin
g t
he c
on
tract
ren
ew
ed
at
the e
nd
of
the y
ear.
Decem
ber
20
16
Ju
ne 2
016
Sep
tem
ber
20
16
Ju
ne 2
016
Decem
ber
20
16
89
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
Malta Competition and Consumer Affairs Authority
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Cert
ificati
on
of
Serv
ices
Man
ag
em
en
t is
en
co
ura
ged
to
co
nsi
der
imp
lem
en
tin
g a
fo
cu
sed
in
co
me r
eco
rdin
g s
yst
em
th
at
wo
uld
p
rovid
e t
he b
en
efi
ts o
f em
bed
ded
in
tern
al co
ntr
ols
wit
hin
th
e r
even
ue
cycle
, w
hils
t als
o e
nsu
rin
g t
hat
all
serv
ices
pro
vid
ed
are
invo
iced
. P
ricin
g s
ch
ed
ule
s are
to
be k
ep
t u
pd
ate
d t
o r
efl
ect
pre
vaili
ng
rate
s an
d
to a
scert
ain
th
at
the F
inan
ce S
ecti
on
is
in
form
ed
acco
rdin
gly
of
an
y r
ela
ted
ch
an
ges.
✓
Th
e F
inan
ce S
ecti
on
has
been
g
ran
ted
vie
win
g r
igh
ts t
o t
he
data
base
main
tain
ed
by t
he
Sta
nd
ard
isati
on
Dir
ecto
rate
.
In a
dd
itio
n, t
he r
eco
ncili
ati
on
exerc
ise
will
be f
orm
alis
ed
an
d s
tru
ctu
red
.
Wit
h r
esp
ect
to M
oto
r V
eh
icle
Rep
air
G
ara
ges,
a r
eco
ncili
ati
on
exerc
ise
betw
een
th
e lis
t o
f cert
ificati
on
s an
d t
he a
ctu
al d
ep
osi
ts is
bein
g
perf
orm
ed
.
Th
e p
ricin
g s
ch
ed
ule
is
revie
wed
as
an
d w
hen
deem
ed
necess
ary
. S
ub
seq
uen
tly,
in
tern
al m
eeti
ng
s b
etw
een
th
e S
tan
dard
isati
on
an
d
Fin
an
ce D
irecto
rate
s are
held
.
Th
e p
rices
were
up
date
d in
tern
ally
an
d t
he S
tan
dard
Metr
olo
gy In
stit
ute
(S
MI)
is
keep
ing
all
reco
rds
up
to
d
ate
.
Imp
lem
en
ted
May 2
016
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
CO
NT
RO
L I
SS
UE
S
Ab
sen
ce o
f a F
ixed
Ass
et
Reg
iste
r
Inven
tory
reco
rds
are
to
be a
ccu
rate
, as
well
as
co
mp
lete
, an
d p
rep
are
d
in a
tim
ely
man
ner, s
o a
s to
en
sure
eff
ecti
ve c
on
tro
ls o
ver
the t
rackin
g
an
d v
alu
ati
on
of
fixed
ass
ets
.
✓
A F
ixed
Ass
et
Reg
iste
r m
od
ule
will
b
e in
teg
rate
d in
th
e S
ag
e E
vo
luti
on
so
ftw
are
.
Decem
ber
20
16
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
90
Malta Competition and Consumer Affairs Authority
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Pay
roll
Issu
es
Pers
on
al fi
les
are
to
be k
ep
t u
pd
ate
d
wit
h a
ll th
e n
ecess
ary
do
cu
men
ts,
esp
ecia
lly t
ho
se r
ela
tin
g t
o
em
olu
men
ts. B
esi
des
en
ab
ling
ease
o
f re
fere
nce a
s w
ell
as
veri
ficati
on
by
thir
d p
art
ies,
th
is e
nsu
res
a s
mo
oth
er
tran
siti
on
in
th
e e
ven
t o
f a c
han
ge in
H
um
an
Reso
urc
es
pers
on
nel.
✓
Th
e M
CC
AA
pu
rch
ase
d t
he D
AK
AR
H
R a
nd
is
cu
rren
tly d
iscu
ssin
g
rele
van
t is
sues
wit
h a
vie
w t
o
pu
rch
asi
ng
fu
rth
er
en
han
cem
en
ts
pri
or
to its
im
ple
men
tati
on
.
Fu
rth
erm
ore
, th
e M
CC
AA
will
en
sure
th
at
pers
on
al fi
les
are
kep
t u
pd
ate
d
an
d d
ocu
men
ts p
rop
erl
y fi
led
.
Sep
tem
ber
20
16
May 2
016
Cle
an
ing
Serv
ice
In o
rder
to s
afe
gu
ard
th
e p
rovis
ion
o
f th
e s
erv
ice, th
e A
uth
ori
ty
is t
o e
nsu
re t
hat
the n
ecess
ary
arr
an
gem
en
ts, su
ch
as
ap
plic
ab
le
co
ntr
act
exte
nsi
on
s, a
re in
pla
ce.
Ad
dit
ion
al exp
en
dit
ure
ou
tsid
e t
he
sco
pe o
f th
e c
on
tract
is t
o b
e d
uly
au
tho
rise
d.
✓
A f
ram
ew
ork
ten
der
for
cle
an
ing
se
rvic
es
will
be iss
ued
by t
he M
inis
try
for
So
cia
l D
ialo
gu
e, C
on
sum
er
Aff
air
s an
d C
ivil
Lib
ert
ies.
Th
e M
CC
AA
will
acq
uir
e t
he c
lean
ing
serv
ices
un
der
this
ag
reem
en
t.
May 2
016
91
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
Malta Competition and Consumer Affairs Authority
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f C
on
tro
l o
n T
ran
spo
rt a
nd
R
ela
ted
Exp
en
dit
ure
No
Fo
rmal A
gre
em
en
t w
ith
th
e F
uel
Su
pp
lier
MC
CA
A is
to e
nsu
re t
hat
a f
orm
al
co
ntr
act
is e
nte
red
in
to; sp
ecifi
cally
in
dic
ati
ng
th
e r
eg
istr
ati
on
nu
mb
er
of
the v
eh
icle
s au
tho
rise
d t
o b
e r
efu
elle
d
at
its
exp
en
se. T
he b
ind
ing
term
s an
d
co
nd
itio
ns
are
als
o t
o b
e o
utl
ined
.
X
Un
dert
akn
g a
fo
rmal co
n-
tract
wit
h a
fu
el su
pp
lier
is n
ot
in lin
e
wit
h P
PR
, th
ere
fore
d
iscu
ssio
ns
wit
h t
he
Fin
an
cia
l P
olic
y a
nd
M
an
ag
em
en
t D
ivis
ion
w
ith
in M
FIN
w
ill b
e c
ar-
ried
ou
t to
asc
ert
ain
th
at
an
y a
cti
on
as
reg
ard
s tr
an
spo
rt is
do
ne in
lin
e
wit
h s
tan
din
g
gu
idelin
es
an
d c
ircu
lars
.
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
92
Malta Competition and Consumer Affairs Authority
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Fu
el E
xp
en
dit
ure
Th
e A
uth
ori
ty is
en
co
ura
ged
to
im
ple
men
t F
MS
in
ord
er
to b
en
efi
t fr
om
co
ntr
olli
ng
featu
res
em
bed
ded
in
th
e s
yst
em
. T
hese
in
clu
de a
n a
ud
it
trail
wh
ich
lo
gs
all
use
r tr
an
sacti
on
s, a
re
co
rd o
f veh
icle
od
om
ete
r re
ad
ing
s at
the t
ime o
f re
fuelli
ng
, as
well
as
the
deta
ils o
f th
e e
ntr
ust
ed
em
plo
yee.
Th
e s
yst
em
als
o p
rovid
es
co
ntr
ols
b
ase
d o
n t
he r
ele
van
t cir
cu
lars
in
fo
rce, w
hic
h d
o n
ot
allo
w f
urt
her
refu
elli
ng
on
ce t
he lim
it is
reach
ed
.
✓
Th
e M
CC
AA
is
makin
g u
se o
f a f
uel
key (
ibu
tto
n f
un
cti
on
) w
hic
h lim
its
the in
take o
f fu
el p
er
mo
nth
. It
is
als
o r
eq
uest
ing
th
e p
etr
ol st
ati
on
o
pera
tor
to g
en
era
te a
rep
ort
sh
ow
ing
fu
el co
nsu
mp
tio
n, w
hic
h
will
als
o b
e v
ett
ed
by t
he F
inan
ce
Dir
ecto
rate
.
Fu
rth
erm
ore
, a F
MS
has
been
in
stalle
d a
nd
MC
CA
A s
taff
is
un
derg
oin
g t
rain
ing
.
Imp
lem
en
ted
May 2
016
93
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
Malta Competition and Consumer Affairs Authority
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Veh
icle
s fo
r G
en
era
l U
se
Lo
gb
oo
ks
are
to
be p
rop
erl
y k
ep
t fo
r each
an
d e
very
gen
era
l u
se v
eh
icle
, in
dic
ati
ng
each
jo
urn
ey p
erf
orm
ed
, th
e p
urp
ose
of
trip
s m
ad
e a
nd
exact
mile
ag
e c
overe
d, in
ord
er
to e
nab
le
pro
per
veri
ficati
on
. T
he a
tten
tio
n o
f M
an
ag
em
en
t is
bein
g d
raw
n t
o t
he
rela
tive g
uid
elin
es
ou
tlin
ed
in
PS
MC
to
reg
ula
te t
he u
se o
f su
ch
veh
icle
s.
Th
e A
uth
ori
ty is
en
co
ura
ged
to
use
th
e s
pecim
en
lo
gb
oo
k f
or
all
veh
icle
s,
as
fou
nd
in
PS
MC
Ap
pen
dix
8.I,
th
us
en
suri
ng
th
at
ad
eq
uate
deta
ils o
f each
jo
urn
ey p
erf
orm
ed
is
reco
rded
. T
he s
am
e g
uid
elin
es
als
o r
eq
uir
e t
hat
a c
ert
ificate
, as
per
PS
MC
Ap
pen
dix
8
.II, is
en
tere
d o
n e
ach
lo
gb
oo
k a
t th
e e
nd
of
each
mo
nth
, co
nfi
rmin
g
that
the t
rip
s re
co
rded
in
th
e lo
gb
oo
k
were
mad
e o
n o
fficia
l d
uty
.
✓A
n In
tern
al A
ud
it R
ep
ort
was
dra
wn
u
p in
ord
er
to r
ecti
fy a
ny a
no
malie
s in
th
e u
se o
f th
e lo
gb
oo
ks.
M
ay 2
016
Ministry for Social Dialogue, Consumer Affairs and Civil Liberties
94
Malta Competition and Consumer Affairs Authority
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
VA
T C
on
cern
s
Man
ag
em
en
t is
to
reg
ula
te its
p
osi
tio
n. T
hu
s, a
ll su
pp
liers
wh
o h
ave
been
paid
fo
r g
oo
ds
or
serv
ices
are
to
invari
ab
ly p
rovid
e t
he A
uth
ori
ty
wit
h s
up
po
rtin
g fi
scal d
ocu
men
tati
on
. O
ther
typ
es
of
receip
ts a
re
accep
tab
le o
nly
wh
en
su
pp
liers
are
exem
pt
fro
m r
eg
iste
rin
g f
or
VA
T.
Mo
reo
ver, t
he V
AT
Dep
art
men
t is
to
b
e in
form
ed
of
the d
esi
gn
ate
d o
fficer
wh
o is
resp
on
sib
le f
or
the c
om
plia
nce
of
the r
etu
rn in
lin
e w
ith
th
e a
bo
ve-
men
tio
ned
cir
cu
lars
. Q
uart
erl
y
retu
rns,
hig
hlig
hti
ng
th
ose
su
pp
liers
n
ot
co
mp
lyin
g w
ith
VA
T r
eg
ula
tio
ns,
are
to
be d
uly
fille
d a
nd
su
bm
itte
d
to t
he V
AT
Dep
art
men
t in
ele
ctr
on
ic
form
at.
✓
Th
e V
AT
Dep
art
men
t w
as
info
rmed
o
f th
e d
esi
gn
ate
d o
fficer
wh
o w
ill b
e
resp
on
sib
le f
or
the c
om
plia
nce o
f th
e
retu
rns
in lin
e w
ith
th
e r
esp
ecti
ve M
F
cir
cu
lars
.
VA
T R
etu
rns
were
su
bm
itte
d a
s re
qu
ired
.
Imp
lem
en
ted
Imp
lem
en
ted
Bia
nn
ual R
etu
rn o
f A
llow
an
ces
no
t p
rep
are
d
Man
ag
em
en
t is
to
en
sure
th
at
all
allo
wan
ces
are
revie
wed
reg
ula
rly
in o
rder
to a
scert
ain
wh
eth
er
the
co
nd
itio
ns
un
der
wh
ich
th
ey w
ere
g
ran
ted
are
sti
ll valid
. T
he r
ele
van
t in
form
ati
on
is
to b
e c
olla
ted
an
d t
he
retu
rn s
ub
mit
ted
on
a r
eg
ula
r an
d
tim
ely
basi
s.
X
A c
lari
ficati
on
w
as
ob
tain
ed
fr
om
MF
IN
wh
ere
it
was
co
nfi
rmed
th
at
en
titi
es
are
no
t re
qu
ired
to
su
bm
it t
he
retu
rn.
95
Ministry for Economy, Investment and Small Businesses
Malta Gaming Authority – Gaming taxes
Ministry for Economy, Investment and Small Businesses
Ministry for Economy, Investment and Small Businesses
Malta Gaming Authority – Gaming taxes
96 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
No
n-s
ub
mis
sio
n a
nd
Lack o
f V
eri
ficati
on
of
Mo
nth
ly R
ep
ort
s –
Pla
yer
Lia
bili
ty R
ep
ort
ing
NA
O r
eco
mm
en
ds
that
inte
rnal
co
ntr
ols
in
rela
tio
n t
o b
oth
PL
Rs
an
d t
ax r
ep
ort
s are
in
tro
du
ced
im
med
iate
ly. P
art
icu
larl
y, t
he
sub
mis
sio
n o
f th
e latt
er
sho
uld
b
e r
eq
uir
ed
by r
eg
ula
tio
ns,
an
d a
p
roced
ure
pu
t in
pla
ce t
o a
ssess
th
ese
su
bm
issi
on
s.
Fu
rth
erm
ore
, M
GA
sh
ou
ld c
on
sid
er
req
uest
ing
an
in
dep
en
den
t au
dit
or’
s re
po
rt in
rela
tio
n t
o t
axati
on
du
e
fro
m lic
en
sed
gam
ing
op
era
tors
. T
his
re
po
rt c
ou
ld t
hen
be u
sed
as
a t
oo
l to
asc
ert
ain
wh
eth
er
the t
axati
on
re
ceiv
ed
is
co
rrect.
ü
Th
e M
GA
has
em
plo
yed
tw
o
fin
an
cia
l co
mp
lian
ce o
fficers
w
ith
in t
he C
om
plia
nce D
irecto
rate
w
ho
se r
ole
s an
d r
esp
on
sib
iliti
es
inclu
de t
ho
se o
f re
ceiv
ing
th
e
new
ly in
tro
du
ced
mo
nth
ly p
layer
liab
ility
retu
rns
an
d a
naly
sin
g t
he
co
nte
nts
th
ere
in. T
hese
offi
cers
w
ill a
lso
en
sure
th
e s
ub
mis
sio
n o
f th
ese
retu
rns,
wit
h m
ult
iple
no
n-
sub
mis
sio
ns
bein
g r
ep
ort
ed
to
th
e
En
forc
em
en
t D
irecto
rate
fo
r fu
rth
er
acti
on
. S
ho
rtfa
ll o
f fu
nd
s re
po
rted
in
pla
yer
liab
ility
retu
rns
will
als
o b
e
imm
ed
iate
ly invest
igate
d.
Imp
lem
en
ted
97
Ministry for Economy, Investment and Small Businesses
Malta Gaming Authority – Gaming taxes
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f ve
rifi
cati
on
of
Mo
nth
ly T
ax
Rep
ort
s su
bm
itte
d b
y O
pera
tors
NA
O r
eco
mm
en
ds
that
inte
rnal
co
ntr
ols
in
rela
tio
n t
o M
on
thly
Ta
x R
ep
ort
s are
in
tro
du
ced
. P
art
icu
larl
y, t
he s
ub
mis
sio
n
of
the r
ep
ort
s is
req
uir
ed
by
reg
ula
tio
ns
an
d a
pro
ced
ure
p
ut
in p
lace t
o a
ssess
th
ese
su
bm
issi
on
s. F
urt
herm
ore
, M
GA
sh
ou
ld c
on
sid
er
req
uest
ing
an
in
dep
en
den
t au
dit
or’
s re
po
rt
in r
ela
tio
n t
o t
axati
on
du
e f
rom
lic
en
sed
gam
ing
op
era
tors
.
ü
Du
rin
g t
he last
2 m
on
ths,
th
e
MG
A h
as
set
up
a f
ully
-fled
ged
re
ven
ue a
ssu
ran
ce u
nit
. T
his
u
nit
has
develo
ped
a r
isk
ass
ess
men
t p
rocess
wh
ich
will
re
gu
larl
y c
ate
go
rise
lic
en
sees
as
low
, m
ed
ium
or
hig
h r
isk
fro
m a
tax leakag
e p
oin
t o
f vie
w. R
even
ue a
ssu
ran
ce
po
licie
s an
d p
roced
ure
s h
ave
alr
ead
y b
een
fo
rmally
in
clu
ded
in
th
e M
GA
’s p
olic
y m
an
ual,
an
d
the M
GA
’s A
ud
it C
om
mit
tee
has
en
do
rsed
th
is r
isk -
base
d
ap
pro
ach
to
tax leakag
e r
isk.
Lic
en
sees
cate
go
rized
as
hig
h
risk
will
als
o b
e s
ub
ject
to a
fi
nan
cia
l co
mp
lian
ce r
evie
w.
Th
e in
tro
du
cti
on
of
reg
ula
tory
acco
un
tin
g r
etu
rns
will
feed
in
to
the r
even
ue a
ssu
ran
ce u
nit
’s
resp
on
sib
iliti
es
of
en
suri
ng
th
at
an
y d
ecla
red
gam
ing
tax is
in lin
e
wit
h a
n in
dep
en
den
tly a
ud
ited
fi
nan
cia
l st
ate
men
t.
Decem
ber
20
17
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
No
n-s
ub
mis
sio
n a
nd
Lack o
f V
eri
ficati
on
of
Mo
nth
ly R
ep
ort
s –
Pla
yer
Lia
bili
ty R
ep
ort
ing
NA
O r
eco
mm
en
ds
that
inte
rnal
co
ntr
ols
in
rela
tio
n t
o b
oth
PL
Rs
an
d t
ax r
ep
ort
s are
in
tro
du
ced
im
med
iate
ly. P
art
icu
larl
y, t
he
sub
mis
sio
n o
f th
e latt
er
sho
uld
b
e r
eq
uir
ed
by r
eg
ula
tio
ns,
an
d a
p
roced
ure
pu
t in
pla
ce t
o a
ssess
th
ese
su
bm
issi
on
s.
Fu
rth
erm
ore
, M
GA
sh
ou
ld c
on
sid
er
req
uest
ing
an
in
dep
en
den
t au
dit
or’
s re
po
rt in
rela
tio
n t
o t
axati
on
du
e
fro
m lic
en
sed
gam
ing
op
era
tors
. T
his
re
po
rt c
ou
ld t
hen
be u
sed
as
a t
oo
l to
asc
ert
ain
wh
eth
er
the t
axati
on
re
ceiv
ed
is
co
rrect.
ü
Th
e M
GA
has
em
plo
yed
tw
o
fin
an
cia
l co
mp
lian
ce o
fficers
w
ith
in t
he C
om
plia
nce D
irecto
rate
w
ho
se r
ole
s an
d r
esp
on
sib
iliti
es
inclu
de t
ho
se o
f re
ceiv
ing
th
e
new
ly in
tro
du
ced
mo
nth
ly p
layer
liab
ility
retu
rns
an
d a
naly
sin
g t
he
co
nte
nts
th
ere
in. T
hese
offi
cers
w
ill a
lso
en
sure
th
e s
ub
mis
sio
n o
f th
ese
retu
rns,
wit
h m
ult
iple
no
n-
sub
mis
sio
ns
bein
g r
ep
ort
ed
to
th
e
En
forc
em
en
t D
irecto
rate
fo
r fu
rth
er
acti
on
. S
ho
rtfa
ll o
f fu
nd
s re
po
rted
in
pla
yer
liab
ility
retu
rns
will
als
o b
e
imm
ed
iate
ly invest
igate
d.
Imp
lem
en
ted
Ministry for Economy, Investment and Small Businesses
Malta Gaming Authority – Gaming taxes
98 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f ve
rifi
cati
on
of
Mo
nth
ly T
ax
Rep
ort
s su
bm
itte
d b
y C
asi
no
s an
d
the N
ati
on
al Lo
ttery
Op
era
tor
NA
O r
eco
mm
en
ds
that
inte
rnal
co
ntr
ols
in
rela
tio
n t
o M
on
thly
Ta
x R
ep
ort
s are
in
tro
du
ced
. P
art
icu
larl
y, t
he s
ub
mis
sio
n o
f th
e
rep
ort
s b
e r
eq
uir
ed
by r
eg
ula
tio
ns
an
d a
pro
ced
ure
pu
t in
pla
ce t
o
ass
ess
th
e s
ub
mis
sio
ns
of
the
Casi
no
an
d t
he N
ati
on
al L
ott
ery
o
pera
tors
. F
urt
herm
ore
, M
GA
sh
ou
ld c
on
sid
er
req
uest
ing
an
in
dep
en
den
t au
dit
or’
s re
po
rt
in r
ela
tio
n t
o t
axati
on
du
e f
rom
lic
en
sed
gam
ing
op
era
tors
.
ü
Th
e M
GA
takes
no
te o
f th
is
ob
serv
ati
on
an
d r
ele
van
t re
co
mm
en
dati
on
s. T
he A
uth
ori
ty
wis
hes
to n
ote
th
at,
th
e
mo
nth
ly r
ep
ort
s re
ceiv
ed
fro
m
the N
ati
on
al L
ott
ery
an
d t
he
Casi
no
s, p
rovid
e f
ull
vis
ibili
ty o
f th
e t
axati
on
bre
akd
ow
n in
th
e
dif
fere
nt
gam
ing
seg
men
ts a
s st
ipu
late
d b
y t
he r
eg
ula
tio
ns.
T
he M
GA
was
ab
le t
o r
ecalc
ula
te
the t
ota
l re
ven
ue b
y g
ross
ing
up
th
ese
mo
nth
ly r
ep
ort
s an
d w
as
als
o a
ble
to
reco
ncile
th
e fi
nan
cia
l st
ate
men
ts s
ub
mit
ted
by t
hese
o
pera
tors
.
Th
e M
GA
is
cu
rren
tly in
th
e
pro
cess
of
imp
rovin
g its
p
roced
ure
s in
rela
tio
n t
o t
he
gath
eri
ng
of
fin
an
cia
l in
form
ati
on
.
Decem
ber
20
17
May 2
016
99
Ministry for Economy, Investment and Small Businesses
Malta Gaming Authority – Gaming taxes
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Taxa
tio
n n
ot
Paid
as
it F
alls
Du
e
It is
reco
mm
en
ded
th
at
MG
A
clo
sely
mo
nit
ors
gam
ing
o
pera
tors
ho
ldin
g e
ith
er
Cla
ss 2
o
r 3
lic
en
ce t
o e
nsu
re t
hat
their
ta
xati
on
is
paid
in
lin
e w
ith
th
e
reven
ue t
hey e
arn
, in
acco
rdan
ce
wit
h r
eg
ula
tio
ns
an
d w
ith
in t
he
est
ab
lish
ed
tim
efr
am
es.
üT
he M
GA
will
be e
nsu
rin
g t
hat
co
llecti
on
s are
mad
e w
ith
in t
he
est
ab
lish
ed
tim
efr
am
e.
May 2
016
Ministry for Economy, Investment and Small Businesses
Malta Gaming Authority – Gaming taxes
100 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
No
Pro
ced
ure
to
Ad
dre
ss
Sh
ort
falls
in
Pla
yer
Lia
bili
ty
Rep
ort
s
Th
e A
uth
ori
ty is
to e
nsu
re t
hat
sho
rtfa
lls a
re c
lose
ly m
on
ito
red
an
d t
hat
necess
ary
acti
on
is
taken
in
a t
imely
man
ner.
ü.
Th
ere
is
no
w a
set-
up
wit
hin
th
e C
om
plia
nce D
irecto
rate
an
d a
sp
ecifi
ed
pro
ced
ure
fo
r an
aly
sin
g p
layer
liab
ility
rep
ort
s an
d e
nsu
rin
g t
he im
med
iate
in
vest
igati
on
of
sho
rtfa
lls in
p
layers
’ fu
nd
s kep
t in
clie
nt
ban
k a
cco
un
ts. A
s p
er
the
cu
rren
t p
roced
ure
, d
eta
ils o
f o
pera
tors
wh
o f
ail
to a
dd
ress
an
y
sho
rtfa
ll w
ill b
e p
ass
ed
on
to
th
e
En
forc
em
en
t D
irecto
rate
fo
r th
e
necess
ary
en
forc
em
en
t acti
on
s.
An
An
ti-m
on
ey L
au
nd
eri
ng
U
nit
wit
hin
th
e E
nfo
rcem
en
t D
irecto
rate
, co
mp
risi
ng
of
the
Head
AM
L a
nd
tw
o o
ther
staff
m
em
bers
, w
as
set
up
on
4th
Ap
ril
20
16.
Imp
lem
en
ted
Imp
lem
en
ted
101
Ministry for the Family andSocial Solidarity
Non-Contributory Benefits
Ministry for the Family and Social Solidarity
Ministry for the Family andSocial Solidarity
102
Non-Contributory Benefits
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
SLack o
f S
uffi
cie
nt
Veri
ficati
on
du
rin
g
the A
pp
licati
on
an
d E
valu
ati
on
P
rocess
es
NA
O r
eco
mm
en
ds
that
DS
S f
orm
alis
es
the p
roced
ure
su
rro
un
din
g t
he
filin
g o
f ap
plic
ati
on
s, a
s w
ell
as
their
ass
ess
men
t, t
o e
nsu
re t
hat
the
Dep
art
men
t is
ad
op
tin
g a
un
ifo
rm
ap
pro
ach
in
rela
tio
n t
o a
ll ap
plic
ati
on
s re
ceiv
ed
. It
is
imp
ort
an
t th
at
offi
cers
w
ith
in D
SS
ob
tain
co
rro
bo
rati
ve
evid
en
ce t
o s
ust
ain
th
e d
ecla
rati
on
s m
ad
e b
y t
he a
pp
lican
t. T
his
may
inclu
de, b
ut
sho
uld
no
t b
e lim
ited
to
, th
e a
pp
lican
t’s
TP
to
geth
er
wit
h o
ther
leg
al an
d fi
nan
cia
l d
ocu
men
tati
on
.
An
y a
ssess
men
ts c
arr
ied
ou
t sh
ou
ld
als
o b
e p
rop
erl
y d
ocu
men
ted
in
th
e
resp
ecti
ve fi
le t
o e
nsu
re t
hat
an
au
dit
tr
ail
is a
vaila
ble
fo
r fu
ture
ass
ess
men
ts
an
d r
evie
ws.
ü
A B
usi
ness
In
telli
gen
ce
Un
it h
as
been
set
up
fo
r th
is p
urp
ose
. A
ssess
men
ts
are
bein
g c
arr
ied
ou
t an
d
resp
ecti
ve d
ocu
men
tati
on
file
d
acco
rdin
gly
.
Imp
lem
en
ted
103
Ministry for the Family andSocial Solidarity
Non-Contributory BenefitsR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Pay
men
t o
f A
rrears
in
Exc
ess
It is
reco
mm
en
ded
th
at
a p
eri
od
ical
revie
w o
f all
pers
on
al fi
les
is c
arr
ied
o
ut
to e
nsu
re t
hat
an
y e
rro
rs a
re
dete
cte
d a
s earl
y a
s p
oss
ible
an
d
co
rrecti
ve a
cti
on
is
taken
in
a t
imely
m
an
ner. M
ore
over, b
efo
re iss
uin
g
arr
ears
of
ben
efi
ts, it
is
imp
era
tive
that
the r
ela
tive c
alc
ula
tio
ns
an
d
sup
po
rtin
g d
ocu
men
tati
on
are
th
oro
ug
hly
ch
ecked
befo
re e
ffecti
ng
p
aym
en
t.
ü
Sta
nd
ard
Op
era
tin
g P
roced
ure
s w
ill b
e d
raw
n u
p, ra
nd
om
ch
ecks
will
be p
erf
orm
ed
, d
ocu
men
ted
an
d e
nd
ors
ed
acco
rdin
gly
.
In a
dd
itio
n, an
ele
ctr
on
ic
syst
em
is
bein
g p
lan
ned
so
as
to p
rovid
e t
he n
ecess
ary
ch
ecks;
th
ese
will
sti
ll b
e
co
mp
lem
en
ted
by m
an
ual
ch
ecks.
Decem
ber
20
16
Decem
ber
20
17
Tran
sfer
of
Pro
pert
y n
ot
co
nsi
dere
d
for
Mean
s Te
stin
g
NA
O r
eco
mm
en
ds
that
the
Dep
art
men
t g
ath
ers
all
the n
ecess
ary
in
form
ati
on
an
d d
ocu
men
tati
on
to
ass
ess
th
e c
ase
co
ncern
ed
. M
ore
over,
the m
ean
s te
stin
g s
ho
uld
be r
evie
wed
p
eri
od
ically
, to
ass
ess
wh
eth
er
the
cla
iman
t is
sti
ll elig
ible
to
receiv
e s
uch
ass
ista
nce.
ü
Ass
ess
men
ts a
re b
ein
g
carr
ied
ou
t an
d r
esp
ecti
ve
do
cu
men
tati
on
file
d
acco
rdin
gly
.
Imp
lem
en
ted
Ministry for the Family andSocial Solidarity
104
Non-Contributory Benefits
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
SC
han
ge in
Cir
cu
mst
an
ces
no
t re
po
rted
to
Dep
art
men
t
a. T
he D
ep
art
men
t sh
ou
ld c
on
sid
er
bein
g m
ore
cau
tio
us
wh
en
it
co
mes
to p
aym
en
ts o
f arr
ears
fo
r a n
um
ber
of
years
. N
otw
ith
stan
din
g t
he s
ocia
l im
plic
ati
on
s o
f every
case
, N
AO
re
co
mm
en
ds
that
the p
rin
cip
les
of
Art
icle
10
2(1
)(ii)
of
SS
A a
re a
pp
lied
.
In t
he s
pir
it o
f th
e p
rovis
ion
s o
f th
is A
rtic
le, in
case
s w
here
th
e
cla
iman
t h
as
faile
d t
o in
form
th
e
Dep
art
men
t in
a t
imely
man
ner
of
a
ch
an
ge in
cir
cu
mst
an
ces
wh
ich
will
re
sult
in
arr
ears
, th
e D
ep
art
men
t sh
ou
ld c
on
sid
er
on
ly p
ayin
g b
ack
arr
ears
up
to
th
e last
tw
o y
ears
. T
his
wo
uld
en
sure
go
od
go
vern
an
ce
an
d s
afe
gu
ard
ing
of
pu
blic
fu
nd
s.
Th
ere
fore
in
th
e fi
rst
case
dis
cu
ssed
in
th
is o
bse
rvati
on
, N
AO
reco
mm
en
ds
that
DS
S s
ho
uld
reco
up
part
of
the
arr
ears
fo
rward
ed
to
th
e b
en
efi
cia
ry.
ü
a. R
eg
ula
r in
-ho
use
tra
inin
g o
n
the S
ocia
l S
ecu
rity
Act
will
be
pro
vid
ed
to
ass
ess
ors
. Tra
inin
g
will
sta
rt in
May 2
016
, an
d w
ill
there
aft
er
be o
ng
oin
g.
May 2
016
105
Ministry for the Family andSocial Solidarity
Non-Contributory BenefitsR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
b. N
AO
als
o r
eco
mm
en
ds
that
the
Min
istr
y e
nh
an
ces
its
op
era
tio
nal
syst
em
by a
malg
am
ati
ng
its
data
w
ith
real-
tim
e in
form
ati
on
rele
ase
d
fro
m E
TC
an
d o
ther
Go
vern
men
t E
nti
ties,
so
as
to e
nsu
re t
hat
all
data
p
ert
ain
ing
to
a p
art
icu
lar
ben
efi
cia
ry
is g
ath
ere
d a
nd
an
aly
sed
befo
re a
ny
ben
efi
ts a
re p
aid
ou
t b
y D
SS
. P
eri
od
ic
revie
ws
of
cla
iman
ts c
ou
ld m
inim
ise
the p
oss
ibili
ty o
f o
verp
aym
en
ts a
nd
en
sure
th
at
ben
efi
ts a
re d
istr
ibu
ted
to
th
ose
mo
st n
eed
ing
th
em
.
b. T
he m
ajo
rity
of
the d
ata
is
bein
g u
plo
ad
ed
dir
ectl
y
fro
m t
he E
TC
, th
ere
fore
elim
inati
ng
th
e p
oss
ibili
ty o
f an
y h
um
an
err
ors
. In
in
stan
ces
wh
ere
hu
man
in
terv
en
tio
n
is r
eq
uir
ed
, th
e p
rocess
has
been
cen
tralis
ed
an
d is
bein
g
mo
nit
ore
d b
y t
he D
irecto
r’s
Offi
ce.
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
SC
han
ge in
Cir
cu
mst
an
ces
no
t re
po
rted
to
Dep
art
men
t
a. T
he D
ep
art
men
t sh
ou
ld c
on
sid
er
bein
g m
ore
cau
tio
us
wh
en
it
co
mes
to p
aym
en
ts o
f arr
ears
fo
r a n
um
ber
of
years
. N
otw
ith
stan
din
g t
he s
ocia
l im
plic
ati
on
s o
f every
case
, N
AO
re
co
mm
en
ds
that
the p
rin
cip
les
of
Art
icle
10
2(1
)(ii)
of
SS
A a
re a
pp
lied
.
In t
he s
pir
it o
f th
e p
rovis
ion
s o
f th
is A
rtic
le, in
case
s w
here
th
e
cla
iman
t h
as
faile
d t
o in
form
th
e
Dep
art
men
t in
a t
imely
man
ner
of
a
ch
an
ge in
cir
cu
mst
an
ces
wh
ich
will
re
sult
in
arr
ears
, th
e D
ep
art
men
t sh
ou
ld c
on
sid
er
on
ly p
ayin
g b
ack
arr
ears
up
to
th
e last
tw
o y
ears
. T
his
wo
uld
en
sure
go
od
go
vern
an
ce
an
d s
afe
gu
ard
ing
of
pu
blic
fu
nd
s.
Th
ere
fore
in
th
e fi
rst
case
dis
cu
ssed
in
th
is o
bse
rvati
on
, N
AO
reco
mm
en
ds
that
DS
S s
ho
uld
reco
up
part
of
the
arr
ears
fo
rward
ed
to
th
e b
en
efi
cia
ry.
ü
a. R
eg
ula
r in
-ho
use
tra
inin
g o
n
the S
ocia
l S
ecu
rity
Act
will
be
pro
vid
ed
to
ass
ess
ors
. Tra
inin
g
will
sta
rt in
May 2
016
, an
d w
ill
there
aft
er
be o
ng
oin
g.
May 2
016
Ministry for the Family andSocial Solidarity
106
Non-Contributory Benefits
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
Err
ors
in
Calc
ula
tio
n o
f S
ocia
l A
ssis
tan
ce
It is
reco
mm
en
ded
th
at
DS
S
recalc
ula
tes
the r
ate
s o
f ass
ista
nce
du
e t
o a
ll th
ose
in
div
idu
als
p
art
icip
ati
ng
in
th
e C
om
mu
nit
y W
ork
S
ch
em
e. F
urt
herm
ore
, th
e D
ep
art
men
t is
to
exerc
ise c
au
tio
n w
hen
aff
ecti
ng
o
ne-o
ff p
aym
en
ts t
o r
ed
uce t
he
po
ssib
ility
of
err
or
to a
min
imu
m.
X
Th
e C
om
-m
un
ity W
ork
S
ch
em
e h
as
been
term
i-n
ate
d a
nd
re
pla
ced
by
CW
S E
nte
r-p
rise
as
per
20
16 B
ud
-g
eta
ry M
ea-
sure
s. It
is
no
t co
nsi
dere
d
as
eco
no
m-
ically
via
ble
to
revie
w a
ll fi
les
takin
g
into
co
nsi
d-
era
tio
n t
hat
the d
iffe
ren
ce
wo
uld
am
ou
nt
to 0
.05
Eu
ro
cen
ts p
er
week.
No
n-d
ed
ucti
on
of
Ben
efi
ts
In c
ase
s w
here
ben
efi
cia
ries
are
cla
imin
g t
hat
their
ch
ild is
reg
iste
red
as‘
un
kn
ow
n f
ath
er’
bu
t th
ere
is
evid
en
ce t
o t
he c
on
trary
, N
AO
re
co
mm
en
ds
that
the D
ep
art
men
t ta
kes
a s
tan
dard
ap
pro
ach
, su
ch
th
at
sim
ilar
case
s are
tre
ate
d in
th
e s
am
e
man
ner.
ü
On
th
e s
tren
gth
of
leg
al ad
vic
e
fro
m t
he A
tto
rney G
en
era
l, all
case
s are
bein
g t
ackle
d u
sin
g a
u
nif
orm
ap
pro
ach
.
Mo
reo
ver, s
tan
dard
op
era
tin
g
pro
ced
ure
s are
bein
g d
raft
ed
acco
rdin
gly
.
May 2
016
Ju
ne 2
016
107
Ministry for the Family andSocial Solidarity
Non-Contributory BenefitsR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
Acti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
SIn
co
rrect
Rate
of
Reco
very
NA
O r
eco
mm
en
ds
that,
as
far
as
po
ssib
le, re
co
very
rate
s are
no
t lo
were
d f
urt
her
than
th
e t
hre
sho
ld
est
ab
lish
ed
by S
SA
, to
en
sure
th
at
am
ou
nts
du
e t
o t
he D
ep
art
men
t are
fu
lly r
eco
up
ed
wit
hin
a r
easo
nab
le
tim
efr
am
e.
ü
An
an
aly
sis
of
case
s w
here
th
e r
eco
very
rate
is
that
of
5%
w
ill b
e c
arr
ied
ou
t in
ord
er
to
elim
inate
an
y p
oss
ible
err
ors
.
May 2
016
Ministry for the Family andSocial Solidarity
108
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
KE
Y I
SS
UE
S
No
evid
en
ce o
f a D
efi
nit
e A
pp
rova
l fo
r a D
irect
Ord
er
Wh
en
req
uest
ing
Dir
ect
Ord
er
ap
pro
vals
, M
an
ag
em
en
t is
to
en
sure
th
at
inst
ructi
on
s fr
om
MF
IN a
re
ad
eq
uate
ly o
bse
rved
, so
th
at
the
actu
al co
sts
to b
e in
cu
rred
are
b
rou
gh
t to
MF
IN’s
att
en
tio
n, b
efo
re
gra
nti
ng
defi
nit
e a
pp
roval.
ü
Wh
ilst
ackn
ow
led
gin
g t
hat
Dir
ect
Ord
ers
are
to
be r
eso
rted
to
on
ly in
excep
tio
nal cir
cu
mst
an
ces,
in
su
ch
case
s, p
rio
r ap
pro
val w
ill b
e d
uly
so
ug
ht
so a
s to
be in
lin
e w
ith
th
e
Pu
blic
Pro
cu
rem
en
t R
eg
ula
tio
ns.
May 2
016
109
Ministry for the Family andSocial Solidarity
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
Fab
ricate
d a
nd
am
en
ded
Do
cu
men
ts
follo
win
g N
AO
Qu
eri
es
It is
invari
ab
ly u
naccep
tab
le t
o
pro
vid
e a
ltere
d d
ocu
men
ts t
o N
AO
fo
llow
ing
qu
eri
es
rais
ed
du
rin
g t
he
au
dit
. R
ep
lies
sho
uld
alw
ays
be
ho
nest
, accu
rate
, fa
ctu
al an
d o
rig
inal
do
cu
men
ts s
ho
uld
be f
orw
ard
ed
w
ith
ou
t an
y t
yp
e o
f m
od
ificati
on
or
ch
an
ge. M
an
ag
em
en
t is
to
en
sure
th
at
offi
cers
en
tru
sted
wit
h t
he
up
keep
of
reco
rds
are
aw
are
of
their
re
spo
nsi
bili
ties
an
d t
hat
an
y t
yp
e
of
info
rmati
on
fo
rward
ed
to
th
ird
p
art
ies
sho
uld
be t
rust
wo
rth
y.It
is
als
o
imp
ort
an
t to
main
tain
pro
per
reco
rds
for
a s
ou
nd
syst
em
of
inte
rnal co
ntr
ol,
as
well
as
a r
elia
ble
au
dit
tra
il.
ü
Dis
cip
linary
acti
on
will
be t
aken
in
si
mila
r cir
cu
mst
an
ces.
Su
mm
ary
d
iscip
line h
as
been
taken
in
th
e c
ase
in
dic
ate
d b
y t
he N
AO
.
In
stru
cti
on
s to
main
tain
pro
per
reco
rds
were
cir
cu
late
d a
mo
ng
th
e
staff
.
May 2
016
Imp
lem
en
ted
Ministry for the Family andSocial Solidarity
110
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
CO
NT
RO
L I
SS
UE
S
Sh
ort
com
ing
s in
rela
tio
n t
o G
en
era
l-u
se V
eh
icle
s
An
y s
up
po
rtin
g d
ocu
men
tati
on
, esp
ecia
lly c
on
tract
ag
reem
en
ts in
re
spect
of
hir
ed
veh
icle
s, a
re t
o
be a
pp
rop
riate
ly m
ain
tain
ed
fo
r fu
ture
veri
ficati
on
. M
an
ag
em
en
t is
re
co
mm
en
ded
to
refe
r to
th
e P
SM
C,
in p
art
icu
lar
secti
on
8.2
.4 t
o r
eg
ula
te
the u
se o
f g
en
era
l-u
se v
eh
icle
s,
po
ssib
ly a
ug
men
ted
wit
h a
veh
icle
tr
ackin
g s
yst
em
. T
hese
gu
idelin
es
stip
ula
te t
hat
a p
rop
er
log
bo
ok
sho
uld
be k
ep
t fo
r each
veh
icle
to
re
co
rd t
he e
xact
mile
ag
e c
overe
d
an
d o
ther
jou
rney d
eta
ils. It
is
als
o
reco
mm
en
ded
to
refe
r to
secti
on
8
.2.5
of
the P
SM
C, w
hic
h r
eq
uir
es
each
lo
gb
oo
k t
o b
e c
ert
ified
by t
he
offi
cer
in c
harg
e t
ran
spo
rt a
t th
e
en
d o
f each
mo
nth
, to
en
sure
th
at
the t
rip
s re
co
rded
in
th
e lo
gb
oo
k
were
mad
e o
n o
fficia
l d
uty
an
d f
uel
co
nsu
mp
tio
n is
reaso
nab
le. M
ore
over,
full
deta
ils r
eg
ard
ing
fu
el in
take a
re t
o
be c
learl
y r
eco
rded
on
every
lo
gb
oo
k
as
per
Ap
pen
dix
8.I
of
the P
SM
C, as
a m
ean
s to
veri
fy e
ach
veh
icle
’s f
uel
co
nsu
mp
tio
n.
ü
A t
en
der
for
a fi
nan
ced
lease
was
pu
blis
hed
on
th
e 5
th o
f A
pri
l 20
16.
Lo
gb
oo
ks
are
bein
g m
ain
tain
ed
fo
r each
veh
icle
. F
uel in
take is
bein
g
mo
nit
ore
d t
hro
ug
h t
he F
MS
.
Man
ag
em
en
t w
ill e
nsu
re t
hat
log
bo
oks
are
bein
g k
ep
t in
acco
rdan
ce w
ith
PS
MC
reg
ula
tio
ns.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
016
111
Ministry for the Family andSocial Solidarity
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
Tim
esh
eet
lackin
g E
nd
ors
em
en
t in
re
spect
of
Nu
rsin
g S
erv
ice
Man
ag
em
en
t is
to
en
sure
th
at
an
y
sup
po
rtin
g d
ocu
men
tati
on
on
wh
ich
p
aym
en
t is
base
d, is
vett
ed
fo
r co
rrectn
ess
an
d p
rop
erl
y c
ert
ified
, b
efo
re b
ein
g p
rocess
ed
fo
r p
aym
en
t,
mo
re s
o if
specifi
ed
on
th
e c
on
tract
itse
lf.
üA
cti
on
has
been
taken
to
veri
fy a
nd
cert
ify a
tten
dan
ce s
heets
.Im
ple
men
ted
Sh
ort
com
ing
s re
late
d t
o F
uel
Reim
bu
rsem
en
t
Every
eff
ort
is
to b
e m
ad
e t
o e
nsu
re
that
cla
im s
heets
are
du
ly e
nd
ors
ed
, veri
fied
an
d t
alli
ed
pri
or
to e
ffecti
ng
p
aym
en
t, in
ord
er
to a
vo
id a
ny
dis
cre
pan
cie
s.
üC
laim
sh
eets
are
bein
g e
nd
ors
ed
by
the r
esp
ecti
ve m
an
ag
er.
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
CO
NT
RO
L I
SS
UE
S
Sh
ort
com
ing
s in
rela
tio
n t
o G
en
era
l-u
se V
eh
icle
s
An
y s
up
po
rtin
g d
ocu
men
tati
on
, esp
ecia
lly c
on
tract
ag
reem
en
ts in
re
spect
of
hir
ed
veh
icle
s, a
re t
o
be a
pp
rop
riate
ly m
ain
tain
ed
fo
r fu
ture
veri
ficati
on
. M
an
ag
em
en
t is
re
co
mm
en
ded
to
refe
r to
th
e P
SM
C,
in p
art
icu
lar
secti
on
8.2
.4 t
o r
eg
ula
te
the u
se o
f g
en
era
l-u
se v
eh
icle
s,
po
ssib
ly a
ug
men
ted
wit
h a
veh
icle
tr
ackin
g s
yst
em
. T
hese
gu
idelin
es
stip
ula
te t
hat
a p
rop
er
log
bo
ok
sho
uld
be k
ep
t fo
r each
veh
icle
to
re
co
rd t
he e
xact
mile
ag
e c
overe
d
an
d o
ther
jou
rney d
eta
ils. It
is
als
o
reco
mm
en
ded
to
refe
r to
secti
on
8
.2.5
of
the P
SM
C, w
hic
h r
eq
uir
es
each
lo
gb
oo
k t
o b
e c
ert
ified
by t
he
offi
cer
in c
harg
e t
ran
spo
rt a
t th
e
en
d o
f each
mo
nth
, to
en
sure
th
at
the t
rip
s re
co
rded
in
th
e lo
gb
oo
k
were
mad
e o
n o
fficia
l d
uty
an
d f
uel
co
nsu
mp
tio
n is
reaso
nab
le. M
ore
over,
full
deta
ils r
eg
ard
ing
fu
el in
take a
re t
o
be c
learl
y r
eco
rded
on
every
lo
gb
oo
k
as
per
Ap
pen
dix
8.I
of
the P
SM
C, as
a m
ean
s to
veri
fy e
ach
veh
icle
’s f
uel
co
nsu
mp
tio
n.
ü
A t
en
der
for
a fi
nan
ced
lease
was
pu
blis
hed
on
th
e 5
th o
f A
pri
l 20
16.
Lo
gb
oo
ks
are
bein
g m
ain
tain
ed
fo
r each
veh
icle
. F
uel in
take is
bein
g
mo
nit
ore
d t
hro
ug
h t
he F
MS
.
Man
ag
em
en
t w
ill e
nsu
re t
hat
log
bo
oks
are
bein
g k
ep
t in
acco
rdan
ce w
ith
PS
MC
reg
ula
tio
ns.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
016
Ministry for the Family andSocial Solidarity
112
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
Man
ual A
tten
dan
ce S
yst
em
sti
ll in
p
lace
Even
th
ou
gh
it
is u
nd
ers
too
d t
hat
the in
stalla
tio
n o
f an
AV
S in
all
the
Sed
qa U
nit
s co
ncern
ed
will
be c
ost
ly,
Man
ag
em
en
t is
sti
ll en
co
ura
ged
to
re
vie
w its
cu
rren
t att
en
dan
ce r
eco
rd
syst
em
an
d a
do
pt
an
ele
ctr
on
ic
syst
em
wh
ich
best
su
its
its
need
s. A
n
ele
ctr
on
ic s
yst
em
will
no
t elim
inate
all
risk
s, b
ut
will
dra
stic
ally
red
uce
err
ors
wh
ich
are
mo
re p
ron
e t
o a
rise
fr
om
th
e m
an
ual sy
stem
. M
ore
over,
in a
dd
itio
n t
o p
rovid
ing
relia
ble
an
d
accu
rate
reco
rds,
su
ch
syst
em
may
als
o r
esu
lt in
bett
er
perc
ep
tio
n o
f tr
an
spare
ncy a
nd
fair
ness
fo
r all
em
plo
yees.
X
Reco
mm
en
-d
ati
on
has
been
no
ted
. A
n a
ssess
-m
en
t is
bein
g
carr
ied
ou
t o
n t
he v
i-ab
ility
an
d
feasi
bili
ty o
f im
ple
men
tin
g
such
a s
ys-
tem
, p
art
icu
-la
rly in
vie
w
of
ind
ust
rial
rela
tio
ns.
113
Ministry for the Family andSocial Solidarity
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
Lack o
f C
ert
ificati
on
of
Att
en
dan
ce
Sh
eets
Fo
r co
ntr
ol p
urp
ose
s, a
ll att
en
dan
ce
sheets
are
to
be s
up
erv
ised
on
a d
aily
b
asi
s b
y t
he r
esp
ecti
ve U
nit
Lead
er/
Man
ag
er
an
d c
ert
ified
by s
am
e. U
nd
er
no
cir
cu
mst
an
ce w
hats
oever
sho
uld
o
fficers
cert
ify t
heir
ow
n a
tten
dan
ce
sheets
. It
is
als
o im
po
rtan
t th
at
Man
ag
em
en
t ackn
ow
led
ges
the f
act
that
wh
en
en
do
rsin
g a
tten
dan
ce
reco
rds,
it
is a
ssu
min
g r
esp
on
sib
ility
th
at
these
are
co
rrect
in e
very
deta
il.
üA
tten
dan
ce s
heets
are
bein
g v
eri
fied
b
y t
he r
esp
ecti
ve m
an
ag
ers
.Im
ple
men
ted
Weakn
ess
es
rela
ted
to
Tim
e O
ff In
L
ieu
Co
ntr
ols
over
reco
rdin
g o
f TO
IL is
exp
ecte
d t
o b
e s
tren
gth
en
ed
to
en
sure
th
at
reco
rds
are
ap
pro
pri
ate
ly
up
date
d. M
ore
over, n
o a
uth
ori
ty is
to
be g
ran
ted
to
offi
cers
to
avail
of
TO
IL,
if t
he latt
er
have n
ot
accu
mu
late
d
suffi
cie
nt
ho
urs
to
co
ver
their
req
uest
.
ü
No
au
tho
rity
is
to b
e g
ran
ted
to
o
fficers
to
avail
them
selv
es
of
TO
IL if
they h
ave n
ot
accu
mu
late
d s
uffi
cie
nt
ho
urs
to
co
ver
their
req
uest
.
May 2
016
Ministry for the Family andSocial Solidarity
114
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
Sh
ort
com
ing
s re
late
d t
o V
acati
on
Leav
e
If t
he e
xtr
a h
ou
rs g
iven
to
Care
W
ork
ers
are
co
nsi
dere
d ju
stifi
ed
, F
SW
S is
reco
mm
en
ded
to
dra
w
up
gu
idelin
es
or
els
e in
co
rpo
rate
a p
rovis
ion
in
th
e f
ort
hco
min
g
Co
llecti
ve A
gre
em
en
t, s
tip
ula
tin
g
the e
ligib
ility
of
such
en
titl
em
en
t.
It is
reco
mm
en
ded
th
at
for
co
ntr
ol
pu
rpo
ses,
all
VL
is
pro
perl
y
au
tho
rise
d b
y t
he r
esp
ecti
ve s
up
eri
or,
by n
oti
ng
th
e d
ate
of
such
ap
pro
val.
Mo
reo
ver, V
L is
to b
e a
uth
ori
sed
id
eally
pri
or
to u
tilis
ati
on
.
Reg
ula
r re
co
ncili
ati
on
s, o
f att
en
dan
ce
sheets
ag
ain
st V
L e
nti
tlem
en
t fo
rms,
are
to
be p
erf
orm
ed
by t
he o
fficer
in
ch
arg
e o
n a
reg
ula
r b
asi
s, t
o e
nsu
re
that
an
y d
iverg
en
ces
are
tackle
d in
a
tim
ely
man
ner.
ü
Man
ag
em
en
t w
ill e
nsu
re t
hat
leave
en
titl
em
en
t is
in
acco
rdan
ce w
ith
th
e
resp
ecti
ve c
olle
cti
ve a
gre
em
en
t o
r st
an
din
g p
racti
ces.
May 2
016
115
Ministry for the Family andSocial Solidarity
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
Inco
rrect
Calc
ula
tio
n r
ela
ted
to
W
ork
ing
Ho
urs
falli
ng
on
a P
ub
lic
Ho
liday
Mo
re a
tten
tio
n a
nd
ad
eq
uate
veri
ficati
on
sh
ou
ld b
e c
arr
ied
ou
t o
n
a r
eg
ula
r b
asi
s, b
etw
een
att
en
dan
ce
sheets
an
d t
he r
ela
ted
reco
rds,
to
en
sure
th
ey a
ll p
ort
ray t
he s
am
e
co
rrect
deta
ils. T
his
en
ab
les
an
y
vari
ati
on
s to
be t
ackle
d in
a t
imely
m
an
ner
pri
or
to p
aym
en
t.
Mo
reo
ver, a
s fa
r as
po
ssib
le,
seg
reg
ati
on
of
du
ties
is t
o b
e
est
ab
lish
ed
, so
as
to in
clu
de
ind
ep
en
den
t ch
eckin
g o
f re
co
rds.
üR
eco
rds
are
bein
g r
eg
ula
rly v
eri
fied
an
d t
he iss
ue is
no
t re
cu
rrin
g.
Imp
lem
en
ted
Ministry for the Family andSocial Solidarity
116
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
‘Bre
ak L
eav
e A
llow
an
ce’ n
ot
sup
po
rted
by t
he c
urr
en
t C
olle
cti
ve
Ag
reem
en
t
If t
he a
llow
an
ce in
qu
est
ion
is
co
nsi
dere
d ju
stifi
ed
, F
SW
S is
to
co
ord
inate
wit
h t
he U
nio
n, to
in
co
rpo
rate
a p
rovis
ion
th
at
cle
arl
y
stip
ula
tes
the e
ligib
ility
an
d p
aym
en
t o
f th
is a
llow
an
ce in
th
e f
ort
hco
min
g
Co
llecti
ve A
gre
em
en
t o
r is
sue a
n
ag
reed
up
on
Ad
den
du
m.
ü
Th
e e
ligib
ility
of
this
allo
wan
ce w
ill
be a
naly
sed
by t
he M
an
ag
em
en
t an
d
dis
cu
ssed
wit
h t
he P
AC
BU
an
d t
he
rele
van
t u
nio
n, an
d t
hen
in
co
rpo
rate
d
in t
he n
ew
co
llecti
ve a
gre
em
en
t o
nce
the p
rese
nt
on
e e
xp
ires
in D
ecem
ber
20
16.
117
Ministry for the Family andSocial Solidarity
Foundation for Social Welfare Services - Aġenzija Sedqa
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
wh
en
by
Inad
eq
uate
Co
ntr
ol an
d V
ari
ou
s W
eakn
ess
es
on
Ove
rtim
e p
erf
orm
ed
Th
e m
ain
ten
an
ce o
f p
rop
er, c
orr
ect
an
d r
elia
ble
reco
rds
is a
fu
nd
am
en
tal
ele
men
t o
f a s
ou
nd
syst
em
of
inte
rnal
co
ntr
ol o
ver
pers
on
al em
olu
men
ts.
Sed
qa m
ay c
on
sid
er
revie
win
g t
he
reco
rd-k
eep
ing
pro
cess
so
as
to
en
sure
en
han
cem
en
t o
f th
e p
rese
nt
man
ual sy
stem
. R
eco
rds
sho
uld
be
do
ub
le c
hecked
in
ord
er
to a
vo
id a
s m
an
y d
iscre
pan
cie
s as
po
ssib
le.
Mo
reo
ver, N
AO
is
ag
ain
re
co
mm
en
din
g F
SW
S, to
reco
nsi
der
the in
tro
du
cti
on
of
an
AV
S, so
th
at
typ
ical w
eakn
ess
es,
as
ou
tlin
ed
ab
ove, are
min
imis
ed
.
üR
eco
rds
are
bein
g d
ou
ble
ch
ecked
an
d d
uly
en
do
rsed
by t
he s
up
erv
iso
r.
Imp
lem
en
ted
Pay
men
t o
f A
llow
an
ces
no
t su
pp
ort
ed
b
y t
he r
esp
ecti
ve D
ocu
men
tati
on
It is
imp
era
tive t
hat
an
y s
up
po
rtin
g
do
cu
men
ts o
n w
hic
h p
aym
en
t is
eff
ecte
d, are
ap
pro
pri
ate
ly
main
tain
ed
fo
r an
y f
utu
re r
evie
w.
üS
up
po
rtin
g d
ocu
men
ts a
re b
ein
g
du
ly m
ain
tain
ed
.Im
ple
men
ted
Ministry for Home Affairs and National Security
118
Office of the Permanent Secretary – Personal Emoluments
Ministry for Home Affairs and National Security
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Lack o
f F
un
dam
en
tal In
tern
al C
on
tro
ls
Str
on
g in
tern
al co
ntr
ols
are
ess
en
tial
in a
ssis
tin
g O
PS
to
mit
igate
fi
nan
cia
l ri
sks
an
d a
ch
ieve its
o
bje
cti
ves
to m
an
ag
e p
ub
lic f
un
ds
en
tru
sted
to
it
mo
re e
fficie
ntl
y. It
is
als
o r
eco
mm
en
ded
th
at
on
go
ing
m
on
ito
rin
g a
cti
vit
ies
are
carr
ied
o
ut,
to
evalu
ate
an
d im
pro
ve o
n t
he
eff
ecti
ven
ess
of
inte
rnal co
ntr
ols
.
Sp
ot-
ch
eckin
g t
ran
sacti
on
s o
r b
asi
c
sam
plin
g t
ech
niq
ues
can
pro
vid
e
a r
easo
nab
le level o
f co
nfi
den
ce
that
the c
on
tro
ls a
re f
un
cti
on
ing
as
inte
nd
ed
.
✓
A m
em
o h
as
been
iss
ued
an
d o
fficers
h
ave a
lso
been
verb
ally
in
form
ed
to
carr
y o
ut
an
d e
nd
ors
e t
he n
ecess
ary
ch
ecks
wit
h r
eg
ard
to
att
en
dan
ce
sheets
, o
vert
ime, TO
IL, p
ayro
ll an
d
paym
en
ts t
o b
oard
mem
bers
.
Ran
do
m c
hecks
will
be c
arr
ied
ou
t b
y t
he m
an
ag
em
en
t so
as
to p
rovid
e
a r
easo
nab
le level o
f co
nfi
den
ce
that
the c
on
tro
ls a
re f
un
cti
on
ing
as
inte
nd
ed
.
Imp
lem
en
ted
May 2
016
119
Ministry for Home Affairs and National Security
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Lack o
f F
un
dam
en
tal In
tern
al C
on
tro
ls
Str
on
g in
tern
al co
ntr
ols
are
ess
en
tial
in a
ssis
tin
g O
PS
to
mit
igate
fi
nan
cia
l ri
sks
an
d a
ch
ieve its
o
bje
cti
ves
to m
an
ag
e p
ub
lic f
un
ds
en
tru
sted
to
it
mo
re e
fficie
ntl
y. It
is
als
o r
eco
mm
en
ded
th
at
on
go
ing
m
on
ito
rin
g a
cti
vit
ies
are
carr
ied
o
ut,
to
evalu
ate
an
d im
pro
ve o
n t
he
eff
ecti
ven
ess
of
inte
rnal co
ntr
ols
.
Sp
ot-
ch
eckin
g t
ran
sacti
on
s o
r b
asi
c
sam
plin
g t
ech
niq
ues
can
pro
vid
e
a r
easo
nab
le level o
f co
nfi
den
ce
that
the c
on
tro
ls a
re f
un
cti
on
ing
as
inte
nd
ed
.
✓
A m
em
o h
as
been
iss
ued
an
d o
fficers
h
ave a
lso
been
verb
ally
in
form
ed
to
carr
y o
ut
an
d e
nd
ors
e t
he n
ecess
ary
ch
ecks
wit
h r
eg
ard
to
att
en
dan
ce
sheets
, o
vert
ime, TO
IL, p
ayro
ll an
d
paym
en
ts t
o b
oard
mem
bers
.
Ran
do
m c
hecks
will
be c
arr
ied
ou
t b
y t
he m
an
ag
em
en
t so
as
to p
rovid
e
a r
easo
nab
le level o
f co
nfi
den
ce
that
the c
on
tro
ls a
re f
un
cti
on
ing
as
inte
nd
ed
.
Imp
lem
en
ted
May 2
016
Ministry for Home Affairs and National Security
120
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
An
om
alie
s in
th
e E
mp
loym
en
t an
d
Sala
ry p
aid
to
a H
igh
-Ran
kin
g O
ffice
r
Man
ag
em
en
t is
to
en
sure
th
at
rem
ed
ial acti
on
is
taken
to
reg
ula
te
the e
mp
loym
en
t o
f th
e o
fficer
in
qu
est
ion
an
d t
o r
eco
up
th
e u
nju
stifi
ed
sa
lary
overp
aym
en
ts w
ith
ou
t d
ela
y. M
ore
over, f
or
the s
ake o
f tr
an
spare
ncy,
it
is im
po
rtan
t to
en
sure
th
at
the p
osi
tio
n o
f th
is o
fficer
wit
hin
th
e M
inis
try is
reg
ula
ted
th
rou
gh
th
e P
ub
lic S
erv
ice C
om
mis
sio
n. In
ad
dit
ion
, p
ers
on
al fi
les
are
to
be
kep
t u
pd
ate
d w
ith
all
necess
ary
d
ocu
men
ts, esp
ecia
lly t
ho
se r
ela
tin
g
to p
ers
on
al em
olu
men
ts. T
hese
are
to
be a
deq
uate
ly fi
led
fo
r ease
of
refe
ren
ce a
nd
to
en
ab
le v
eri
ficati
on
b
y t
hir
d p
art
ies.
✓
Overp
aym
en
ts w
ere
reco
up
ed
fro
m
the e
mp
loyee b
y IP
SL
(n
ow
RS
SL
).
Pers
on
al fi
les
are
bein
g u
pd
ate
d
acco
rdin
gly
.
Imp
lem
en
ted
Imp
lem
en
ted
121
Ministry for Home Affairs and National Security
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Do
cu
men
tati
on
req
uest
ed
no
t p
rovid
ed
fo
r A
ud
it P
urp
ose
s
Co
ntr
ols
are
to
be in
pla
ce f
or
the
pro
per
ch
eckin
g o
f cla
ims
rais
ed
.
Hen
ce, M
an
ag
em
en
t is
to
en
sure
th
at
sou
rce d
ocu
men
tati
on
fo
rmin
g t
he
basi
s o
f p
aym
en
ts is
pro
perl
y fi
led
fo
r fu
ture
refe
ren
ce.
✓D
ocu
men
tati
on
is
du
ly fi
led
fo
r an
y
futu
re r
efe
ren
ce.
Imp
lem
en
ted
Re
co
rdin
g a
nd
Ve
rifi
cati
on
of
Att
en
dan
ce
Ab
sen
ce o
f A
tten
dan
ce V
eri
ficati
on
S
yst
em
Besi
des
bein
g a
n e
ffecti
ve m
ean
s o
f cap
turi
ng
em
plo
yee a
tten
dan
ces,
th
e u
se o
f ele
ctr
on
ic r
ead
ing
devic
es
sim
plifi
es
payro
ll calc
ula
tio
ns.
In
th
is
reg
ard
, M
HA
S is
en
co
ura
ged
to
take
acti
on
fo
r su
ch
syst
em
s to
be in
stalle
d
wit
ho
ut
un
necess
ary
dela
y.
✓
Reco
mm
en
dati
on
has
been
no
ted
.
Ministry for Home Affairs and National Security
122
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Att
en
dan
ce R
eco
rds
no
t ve
rifi
ed
on
a
reg
ula
r b
asi
s
In lin
e w
ith
secti
on
3.1.2
.1 o
f P
SM
C
“att
en
dan
ce r
eg
iste
rs a
re t
o b
e
insp
ecte
d a
nd
cert
ified
co
rrect
at
the
start
of
each
week b
y D
irecto
rs o
r se
nio
r o
fficers
au
tho
rise
d b
y t
hem
, w
ho
are
to
see t
hat
the p
revio
us
week’s
reco
rd o
f att
en
dan
ce is
co
mp
lete
in
every
deta
il, a
nd
all
em
plo
yees
are
acco
un
ted
fo
r”. O
nce
such
ch
ecks
have b
een
carr
ied
ou
t,
the a
tten
dan
ce r
eco
rds
are
to
be
en
do
rsed
, cle
arl
y in
dic
ati
ng
, th
e d
ate
, as
well
as
the n
am
e a
nd
th
e g
rad
e o
f th
e o
fficer
perf
orm
ing
th
e r
esp
ecti
ve
veri
ficati
on
s.
✓A
mem
o r
efl
ecti
ng
all
the N
AO
’s
reco
mm
en
dati
on
s h
as
been
iss
ued
.
Acti
on
is
bein
g t
aken
to
en
sure
th
at
it
is s
tric
tly a
dh
ere
d t
o.
Imp
lem
en
ted
Att
en
dan
ce R
eco
rds
cert
ified
co
rrect
as
a w
ay o
f fo
rmalit
y
Att
en
dan
ce s
heets
are
to
be
sup
erv
ised
on
a d
aily
basi
s to
en
sure
co
mp
lete
ness
an
d a
ccu
racy o
f th
e
rep
ort
ed
tim
es.
✓A
cti
on
is
bein
g t
aken
acco
rdin
gly
.Im
ple
men
ted
123
Ministry for Home Affairs and National Security
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Sh
ort
com
ing
s n
ote
d d
uri
ng
an
On
site
In
specti
on
NA
O r
eit
era
tes
the im
po
rtan
ce o
f an
ele
ctr
on
ic d
evic
e t
o r
eco
rd s
taff
att
en
dan
ce, in
ord
er
to m
itig
ate
th
e
inh
ere
nt
risk
of
a m
an
ual sy
stem
.
✓
Reco
mm
en
dati
on
has
been
no
ted
w
ith
reg
ard
to
ele
ctr
on
ic a
tten
dan
ce.
Fu
rth
erm
ore
, a m
em
o h
as
been
is
sued
to
in
form
offi
cers
reg
ard
ing
H
R G
uid
elin
es
an
d R
eg
ula
tio
ns.
Imp
lem
en
ted
Two
Sep
ara
te A
tten
dan
ce S
heets
d
raw
n f
or
the S
am
e P
eri
od
Man
ag
em
en
t is
to
ackn
ow
led
ge t
he
fact
that
wh
en
en
do
rsin
g a
tten
dan
ce
reg
iste
rs, it
is
ass
um
ing
resp
on
sib
ility
th
at
such
reco
rds
are
co
rrect
in
every
deta
il, a
nd
th
at
the r
esp
ecti
ve
em
plo
yees
have a
ll b
een
du
ly
acco
un
ted
fo
r.
✓It
has
been
co
nfi
rmed
th
at
no
do
ub
le
paym
en
ts w
ere
eff
ecte
d. T
he N
AO
’s
reco
mm
en
dati
on
has,
ho
wever, b
een
n
ote
d.
Imp
lem
en
ted
Ministry for Home Affairs and National Security
124
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Le
ave
an
d T
em
po
rary
Ab
sen
ce
s
Vacati
on
Reco
rds
no
t u
pd
ate
d
Reg
ula
r re
co
ncili
ati
on
betw
een
att
en
dan
ce r
ep
ort
s an
d v
acati
on
le
ave is
to b
e p
erf
orm
ed
by t
he
offi
cer
in c
harg
e o
f H
um
an
Reso
urc
es
(HR
), t
o e
nsu
re t
hat
the r
esp
ecti
ve
reco
rds
are
up
date
d a
cco
rdin
gly
.
✓R
eg
ula
r re
co
ncili
ati
on
is
bein
g
carr
ied
ou
t acco
rdin
gly
.
Imp
lem
en
ted
125
Ministry for Home Affairs and National Security
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Le
ave
an
d T
em
po
rary
Ab
sen
ce
s
Vacati
on
Reco
rds
no
t u
pd
ate
d
Reg
ula
r re
co
ncili
ati
on
betw
een
att
en
dan
ce r
ep
ort
s an
d v
acati
on
le
ave is
to b
e p
erf
orm
ed
by t
he
offi
cer
in c
harg
e o
f H
um
an
Reso
urc
es
(HR
), t
o e
nsu
re t
hat
the r
esp
ecti
ve
reco
rds
are
up
date
d a
cco
rdin
gly
.
✓R
eg
ula
r re
co
ncili
ati
on
is
bein
g
carr
ied
ou
t acco
rdin
gly
.
Imp
lem
en
ted
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Exc
ess
ive S
ick L
eav
e b
efo
re t
he
Co
mm
en
cem
en
t o
f M
ate
rnit
y L
eav
e
Wh
ilst
ackn
ow
led
gin
g t
hat
this
is
a d
elic
ate
iss
ue, M
an
ag
em
en
t is
to
en
sure
th
at
this
co
urs
e o
f acti
on
do
es
no
t b
eco
me t
he n
orm
. P
reg
nan
t em
plo
yees
are
to
be r
em
ind
ed
th
at,
in
lin
e w
ith
secti
on
5.2
.4.1 o
f P
SM
C, eig
ht
weeks
mate
rnit
y leave m
ay b
e a
vaile
d
of, b
efo
re o
r aft
er
co
nfi
nem
en
t.
In a
dd
itio
n, as
ou
tlin
ed
in
secti
on
4
.3.1.2
of
PS
MC
, M
an
ag
ers
are
to
en
sure
th
at
days
of
sick leave a
re n
ot
paid
fo
r u
nle
ss c
overe
d b
y a
valid
m
ed
ical cert
ificate
, ti
mely
su
bm
itte
d
to H
R s
ecti
on
, co
veri
ng
th
e n
um
ber
of
days
taken
. D
iscip
linary
pro
ceed
ing
s sh
ou
ld b
e in
itia
ted
ag
ain
st o
fficers
w
ho
fail
to a
bid
e b
y t
hese
pro
ced
ure
s.
X
Th
e A
dm
inis
-tr
ati
on
deem
s it
un
fair
an
d
inse
nsi
tive
that
this
case
h
as
been
h
igh
ligh
ted
as
a s
ho
rt-
co
min
g w
hen
th
e s
ick leave
availe
d o
f b
y t
his
on
e
pre
gn
an
t em
-p
loyee w
as
du
ly c
overe
d
by m
ed
ical
cert
ificate
s.
Ministry for Home Affairs and National Security
126
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Tim
e o
ff i
n L
ieu
Nece
ssary
Ap
pro
vals
ob
tain
ed
re
tro
specti
vely
OP
S is
to b
e r
em
ind
ed
th
at
TO
IL a
lso
co
mes
at
a c
ost
to
Go
vern
men
t an
d
thu
s is
to
be a
deq
uate
ly c
ert
ified
an
d
co
ntr
olle
d.
Man
ag
em
en
t is
to
en
sure
th
at
extr
a
ho
urs
wo
rked
are
pro
perl
y lo
gg
ed
.
Head
of
Secti
on
is
then
to
co
un
ter-
ch
eck t
he h
ou
rs d
eta
iled
in
th
e
rele
van
t re
qu
est
fo
rm a
gain
st t
he
att
en
dan
ce r
eco
rds,
befo
re e
nd
ors
ing
h
is/h
er
sig
natu
re a
nd
pass
ed
to
th
e r
esp
ecti
ve D
irecto
r fo
r h
is fi
nal
ap
pro
val.
Fu
rth
erm
ore
, re
qu
est
s fo
r TO
IL a
re
no
t to
be p
rocess
ed
un
less
em
plo
yees
pro
vid
e c
om
ple
te in
form
ati
on
in
su
pp
ort
of
their
cla
ims.
✓
A m
em
o h
as
been
iss
ued
in
stru
cti
ng
o
fficers
to
ad
here
to
th
e r
esp
ecti
ve
reg
ula
tio
ns.
It
will
be e
nsu
red
th
at
TO
IL w
ill b
e p
lan
ned
an
d r
eg
ula
ted
.
In a
dd
itio
n, th
e n
ecess
ary
do
cu
men
ts
will
be e
nd
ors
ed
befo
reh
an
d b
y t
he
au
tho
rise
d o
fficers
.
Imp
lem
en
ted
127
Ministry for Home Affairs and National Security
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Co
mp
en
sati
on
fo
r E
xtr
a H
ou
rs
wo
rked
no
t in
lin
e w
ith
th
e A
pp
licab
le
Gu
idelin
es
Th
e p
rovis
ion
s o
f P
SM
C a
re t
o b
e
invari
ab
ly a
dh
ere
d t
o. O
PS
is
als
o
to e
nsu
re t
hat
an
y T
OIL
gra
nte
d t
o
inelig
ible
offi
cers
is
imm
ed
iate
ly
reco
up
ed
. F
urt
herm
ore
, it
is
to b
e
asc
ert
ain
ed
th
at
req
uest
s fo
r p
aym
en
t o
f extr
a h
ou
rs a
re in
dep
en
den
tly
en
do
rsed
by t
he o
fficer’
s su
peri
ors
.
✓
‘Req
uest
s fo
r w
ork
aft
er
offi
ce h
ou
rs
to b
e c
om
pen
sate
d b
y T
OIL
’ w
ill b
e
ap
pro
ved
by t
he r
esp
ecti
ve D
irecto
r (s
ign
atu
re a
cco
mp
an
ied
by f
ull
nam
e a
nd
date
) b
efo
re t
he w
ork
is
actu
ally
perf
orm
ed
. A
s p
er
Mem
o
2/2
015
, th
e H
ead
of
Secti
on
will
fill
in
such
a f
orm
; it
will
th
en
be e
nd
ors
ed
b
y t
he D
irecto
r an
d s
en
t to
HR
. T
he p
rovis
ion
s o
f th
e P
SM
C w
ill b
e
invari
ab
ly a
dh
ere
d t
o.
May 2
016
Sh
ort
com
ing
s in
th
e A
pp
licati
on
F
orm
s fo
r th
e U
tilis
ati
on
of
Tim
e O
ff
In L
ieu
Man
ag
em
en
t is
to
en
sure
th
at
inte
rnal
co
ntr
ols
are
op
era
tin
g e
ffecti
vely
an
d
are
no
t b
ein
g b
yp
ass
ed
. T
his
can
on
ly
be a
ch
ieved
if
all
offi
cers
invo
lved
in
th
e p
rocess
un
ders
tan
d t
heir
ro
le
an
d a
re h
eld
acco
un
tab
le in
case
th
ey
fail
to c
arr
y o
ut
their
du
ties
pro
perl
y.
Mo
reo
ver, o
fficers
en
tru
sted
wit
h t
he
mo
nit
ori
ng
an
d a
uth
ori
sati
on
of
TO
IL
are
to
asc
ert
ain
co
mp
lian
ce w
ith
th
e
po
licie
s an
d p
roced
ure
s in
pla
ce, p
rio
r to
ap
pro
vin
g t
he r
esp
ecti
ve r
eq
uest
s an
d u
pd
ati
ng
th
e r
ela
ted
reco
rds.
✓ A
mem
o h
as
been
iss
ued
to
all
offi
cers
in
form
ing
th
em
of
TO
IL
reg
ula
tio
ns.
Imp
lem
en
ted
Ministry for Home Affairs and National Security
128
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Fam
ily F
rie
nd
ly M
easu
res
No
n-A
dh
ere
nce
to
Fle
xi-
tim
e a
nd
/or
Tele
wo
rk C
on
dit
ion
s
Befo
re g
ran
tin
g a
ny t
ele
wo
rk a
nd
fl
exi-
tim
e a
rran
gem
en
ts t
o n
ew
em
plo
yees,
Dir
ecto
rs a
re t
o e
nsu
re
that
the g
uid
elin
es
an
d r
eg
ula
tio
ns
set
in P
SM
C a
re a
bid
ed
wit
h. T
hu
s, O
PS
is
en
co
ura
ged
to
in
stru
ct
em
plo
yees
to r
eg
ula
rise
th
eir
po
siti
on
s. T
he
pers
on
al fi
les
are
als
o t
o b
e u
pd
ate
d
wit
h a
ll re
levan
t d
ocu
men
tati
on
.
Mo
reo
ver, t
ele
wo
rk a
rran
gem
en
ts a
re
to b
e r
evis
ited
. H
ou
rs w
ork
ed
fro
m
ho
me a
re e
xp
ecte
d t
o b
e m
on
ito
red
clo
sely
so
as
to a
vo
id p
oss
ible
ab
use
.
A n
ew
tele
wo
rk a
gre
em
en
t is
to
b
e s
ign
ed
on
ly a
fter
evalu
ati
ng
th
e
vari
ou
s fa
cto
rs t
hat
may a
ffect
the
perf
orm
an
ce o
f th
e s
ecti
on
in
wh
ich
th
e e
mp
loyee is
po
sted
.
Fu
rth
erm
ore
, ag
reem
en
ts a
re t
o
inclu
de f
ull
deta
ils a
nd
are
to
be
sig
ned
pri
or
to t
he c
om
men
cem
en
t o
f su
ch
measu
res.
✓
PS
MC
gu
idelin
es
an
d r
eg
ula
tio
ns
are
bein
g s
tric
tly a
dh
ere
d t
o. A
m
em
o h
as
als
o b
een
iss
ued
to
en
sure
ad
here
nce. F
urt
herm
ore
, th
e
man
ag
em
en
t w
ill b
e c
arr
yin
g o
ut
ran
do
m c
hecks
to e
nsu
re c
on
form
ity
wit
h r
eg
ula
tio
ns.
Imp
lem
en
ted
129
Ministry for Home Affairs and National Security
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Bo
ard
s an
d C
om
mit
tee
s
Lack
of
Tran
spare
ncy
in t
he C
laim
s fo
r P
aym
en
t ra
ised
by M
em
bers
on
Bo
ard
s an
d C
om
mit
tees
OP
S is
to a
scert
ain
th
at
un
less
cla
ims
for
paym
en
t are
du
ly s
up
po
rted
by
a p
rop
er
co
py o
f th
e B
oard
min
ute
s,
an
d w
here
po
ssib
le b
y a
deta
iled
d
esc
rip
tio
n o
f th
e w
ork
carr
ied
ou
t,
esp
ecia
lly in
th
e c
ase
of
extr
a s
ess
ion
s,
these
are
no
t to
be h
on
ou
red
.
Th
is o
ffice a
ckn
ow
led
ges
the s
tan
d
take
n b
y O
PS
du
rin
g 2
015
, wh
ere
by a
m
em
o w
as
issu
ed
by t
he P
erm
an
en
t S
ecre
tary
(M
HA
S),
ou
tlin
ing
th
e
new
pro
ced
ure
to
be a
do
pte
d w
hen
d
raw
ing
up
a c
laim
fo
r re
mu
nera
tio
n
for
each
mem
ber
of
the B
oard
an
d/o
r C
om
mit
tees.
In
su
ch
co
rresp
on
den
ce,
part
icu
lar
em
ph
asi
s w
as
giv
en
to
th
e
fact
that
the r
esp
ecti
ve C
hair
pers
on
s are
to
cert
ify a
ll cla
im f
orm
s as
tru
e,
co
rrect
an
d c
om
ple
te a
nd
th
at
any
deta
il in
clu
ded
th
ere
in is
to b
e e
asi
ly
co
rro
bo
rate
d w
ith
th
e r
esp
ecti
ve
Bo
ard
min
ute
s.
Fu
rth
erm
ore
, it
is t
o b
e e
nsu
red
th
at
OP
S k
eep
s th
e r
eq
uir
ed
d
ocu
men
tati
on
in
rela
tio
n t
o t
he
form
ati
on
of
Bo
ard
s an
d C
om
mit
tees,
w
hic
h is
to b
e fi
led
fo
r fu
ture
re
fere
nce.
✓A
cti
on
is
bein
g t
aken
to
en
sure
co
mp
lian
ce w
ith
reco
mm
en
dati
on
.Im
ple
men
ted
Ministry for Home Affairs and National Security
130
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Rem
un
era
tio
n p
aid
to
Bo
ard
Mem
bers
in
exc
ess
of
the A
pp
rove
d A
mo
un
ts
Str
on
g in
tern
al co
ntr
ols
are
to
be
imp
lem
en
ted
in
ord
er
to e
nsu
re
that
the c
laim
s su
bm
itte
d b
y B
oard
M
em
bers
are
th
oro
ug
hly
ch
ecked
an
d
cert
ified
co
rrect
pri
or
to t
he iss
uan
ce
of
the r
esp
ecti
ve p
aym
en
ts.
Mo
reo
ver, O
PS
is
to c
arr
y o
ut
a
tho
rou
gh
exerc
ise o
n t
he a
mo
un
ts
paid
to
Bo
ard
Mem
bers
, si
nce
incep
tio
n o
f th
e r
esp
ecti
ve B
oard
s,
an
d a
ny o
verp
aid
am
ou
nts
are
to
be
reco
up
ed
wit
ho
ut
un
du
e d
ela
y.
✓
Cla
ims
sub
mit
ted
fo
r p
aym
en
t are
b
ein
g c
hecked
an
d c
ert
ified
as
co
rrect.
An
exerc
ise t
o r
eco
up
overp
aym
en
ts
has
been
in
itia
ted
.
Imp
lem
en
ted
Ju
ne 2
016
No
Offi
cia
l re
-ap
po
intm
en
t o
f th
e
Bo
ard
of
Vis
ito
rs f
or
Deta
ined
Pers
on
s
In lin
e w
ith
th
e B
oard
of
Vis
ito
rs f
or
Deta
ined
Pers
on
s R
eg
ula
tio
ns,
th
e
Bo
ard
is
to b
e a
pp
oin
ted
an
nu
ally
.✓
All
bo
ard
mem
bers
have b
een
o
fficia
lly a
pp
oin
ted
an
d, u
po
n t
he
exp
irati
on
date
of
ap
po
intm
en
t, w
ill
be r
evie
wed
fo
r a p
eri
od
of
on
e y
ear.
Imp
lem
en
ted
131
Ministry for Home Affairs and National Security
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Inco
rrect
Tax D
ed
ucti
on
s fr
om
P
aym
en
ts m
ad
e t
o B
oard
Mem
bers
OP
S is
to e
nsu
re t
hat
the t
ax r
ate
of
20
% a
s st
ipu
late
d in
th
e p
ert
inen
t cir
cu
lar
is d
ed
ucte
d f
rom
th
e in
co
me
paid
to
Bo
ard
an
d C
om
mit
tee
mem
bers
. In
th
e e
ven
t th
at
the p
ayee,
oth
er
than
a p
en
sio
ner, is
aw
are
th
at
he f
alls
in
a lo
wer
tax b
an
d,
au
tho
risa
tio
n is
to b
e s
ou
gh
t fr
om
th
e In
lan
d R
even
ue D
ep
art
men
t to
re
du
ce t
he w
ith
ho
ldin
g t
ax f
rom
th
e
fore
go
ing
defa
ult
rate
.
✓A
n e
xerc
ise is
bein
g c
arr
ied
ou
t to
asc
ert
ain
th
at
the c
orr
ect
tax
rate
is
bein
g d
ed
ucte
d f
rom
th
e
rem
un
era
tio
n o
f b
oard
mem
bers
.
May 2
016
Dela
ys
in d
raw
ing
up
Rep
ort
s o
n
Fir
ew
ork
s F
acto
ries
aft
er
Insp
ecti
on
To a
scert
ain
th
at
the s
ub
mis
sio
n o
f th
e r
ele
van
t re
po
rts
is n
ot
pro
lon
ged
u
nn
ecess
ari
ly, M
an
ag
em
en
t is
to
re
lease
th
e r
ela
ted
paym
en
ts s
ole
ly
up
on
pre
sen
tati
on
of
the r
esp
ecti
ve
rep
ort
s.
✓R
eco
mm
en
dati
on
has
been
no
ted
an
d t
aken
up
.Im
ple
men
ted
Ministry for Home Affairs and National Security
132
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Pe
rso
nal
Em
olu
me
nts
Inac
cura
te C
alcu
lati
ons
In o
rder
to e
stab
lish a
n e
fficie
nt
syst
em
, a r
evie
w o
f th
e p
ayro
ll p
roce
ssin
g
pro
ced
ure
is t
o b
e c
arr
ied
out. T
he
Acc
ounts
Secti
on is
to
ensu
re t
hat
any a
mend
ments
to
sala
ries
are
p
ass
ed
to
the C
entr
al S
ala
ries
Secti
on
in
Gozo
inst
anta
neo
usl
y, s
o t
hat
nece
ssary
chang
es
are
pro
cess
ed
in
due t
ime. F
urt
herm
ore
, to
achie
ve a
re
aso
nab
le le
vel o
f effi
cie
ncy
wit
ho
ut
com
pro
mis
ing
acc
ura
cy, i
nd
ep
end
ent
checkin
g is
reco
mm
end
ed
.
Mo
reove
r, all
do
cum
enta
tio
n o
n w
hic
h
pay
ments
are
base
d is
to
be v
ett
ed
fo
r acc
ura
cy b
efo
re t
his
is c
ert
ified
co
rrect
and
pass
ed
fo
r p
aym
ent, a
s st
ipula
ted
in
Art
icle
52 (
3)
of
the G
enera
l Fin
ancia
l R
eg
ula
tio
ns.
Wit
h r
esp
ect
to t
he is
sues
rela
ted
w
ith t
he o
ffice
rs a
t th
e D
ete
nti
on
S
erv
ice, i
t is
reco
mm
end
ed
that
for
pro
per
manag
em
ent
of
pub
lic f
und
s,
any u
nju
stifi
ed
pay
ments
are
wit
hheld
unti
l pend
ing
dev
elo
pm
ents
on t
he
ap
plic
ab
le a
gre
em
ent
are
cle
are
d a
nd
a d
ecis
ion o
n w
heth
er
these
fund
s are
to
be o
ffse
t o
r re
fund
ed
is e
ventu
ally
ta
ken.
In a
dd
itio
n, O
PS
is e
nco
ura
ged
to
rev
iew
all
ove
rpay
ments
issu
ed
and
reco
up
all
am
ounts
whic
h w
ere
no
t d
ue.
✓
Th
e p
ayro
ll p
rocess
had
been
re
vie
wed
an
d t
he n
ecess
ary
ch
ecks
wit
h r
eg
ard
to
payro
ll ad
just
men
ts a
re b
ein
g c
arr
ied
ou
t an
d d
ocu
men
ted
by a
no
ther
offi
cia
l.
Overp
aym
en
ts, in
clu
din
g t
ho
se
rela
ted
to
th
e D
ete
nti
on
Serv
ices,
h
ave b
een
reco
up
ed
.
Imp
lem
en
ted
133
Ministry for Home Affairs and National Security
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
OT
HE
R M
AT
TE
RS
Exp
en
dit
ure
falli
ng
ou
tsid
e t
he
Rem
it o
f th
e O
ffice
of
the P
erm
an
en
t S
ecre
tary
Exp
en
ses
are
to
be b
orn
e b
y t
he
en
tity
th
at
is a
ctu
ally
in
cu
rrin
g t
hem
.✓
Reco
mm
en
dati
on
has
been
no
ted
an
d a
cti
on
taken
acco
rdin
gly
.Im
ple
men
ted
CO
MP
LIA
NC
E I
SS
UE
S
Tem
po
rary
Ab
sen
ces
Reco
rds
no
t h
eld
Tem
po
rary
ab
sen
ces
are
to
be
reso
rted
to
on
ly in
urg
en
t an
d
excep
tio
nal cir
cu
mst
an
ces.
F
urt
herm
ore
, M
an
ag
em
en
t is
to
en
sure
th
at,
in
lin
e w
ith
Secti
on
3.1.2
.3
of
PS
MC
, su
ch
ab
sen
ces
are
reco
rded
in
th
e T
em
po
rary
Ab
sen
ces
Reco
rd
Sh
eet
an
d a
uth
ori
sed
by t
he s
en
ior
offi
cer
in c
harg
e, w
ho
sh
ou
ld in
itia
l th
e e
ntr
y. D
iscip
linary
acti
on
is
to
be t
aken
in
case
s o
f u
nau
tho
rise
d
ab
sen
ces.
✓
Reco
mm
en
dati
on
has
been
no
ted
an
d a
cti
on
taken
acco
rdin
gly
.Im
ple
men
ted
Ministry for Home Affairs and National Security
134
Office of the Permanent Secretary – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Nece
ssary
Ap
pro
vals
no
t so
ug
ht
for
the E
ng
ag
em
en
t o
f an
Ad
vis
er
In lin
e w
ith
sta
nd
ing
reg
ula
tio
ns,
ap
pro
val fr
om
th
e r
igh
t le
vel o
f au
tho
rity
is
alw
ays
to b
e s
ou
gh
t b
efo
re e
ng
ag
ing
ad
vis
ers
.
✓A
uth
ori
ty is
bein
g s
ou
gh
t as
per
stan
din
g r
eg
ula
tio
ns,
an
d n
ecess
ary
d
ocu
men
tati
on
is
bein
g fi
led
acco
rdin
gly
.
Imp
lem
en
ted
Po
stin
gs
to In
corr
ect
Lin
e Ite
ms
Mo
re d
ilig
en
ce is
to b
e e
xerc
ised
w
hen
allo
cati
ng
exp
en
ses,
to
en
sure
th
at
am
ou
nts
sp
en
t are
co
rrectl
y
rep
ort
ed
un
der
the p
ert
inen
t lin
e
item
, as
this
co
uld
aff
ect
futu
re
bu
dg
ets
.
✓R
eco
mm
en
dati
on
has
been
no
ted
an
d a
cti
on
taken
acco
rdin
gly
.
Imp
lem
en
ted
135
Ministry for Home Affairs and National Security
Public Broadcasting Services Ltd(Now under MJCL)
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Dete
rio
rati
ng
Wo
rkin
g C
ap
ital
PB
S is
to r
eso
lve its
liq
uid
ity p
rob
lem
s as
it is
imp
ort
an
t to
en
sure
th
at
it h
as
ad
eq
uate
wo
rkin
g c
ap
ital.
ü
Fin
an
cia
l st
ate
men
ts a
ud
ited
by
ind
ep
en
den
t au
dit
ors
fo
r th
e p
eri
od
co
veri
ng
20
14-1
5 s
ho
w m
arg
inal
Earn
ing
s B
efo
re In
tere
st, Ta
x,
Dep
recia
tio
n a
nd
Am
ort
isati
on
(E
BIT
DA
) w
hen
co
mp
are
d t
o
20
13-1
4 a
nd
20
12-1
3. R
even
ue
fro
m c
om
merc
ial acti
vit
ies
an
d
spo
nso
rsh
ips
reg
iste
red
a p
osi
tive
ou
tco
me. 20
16 is
sho
win
g a
po
siti
ve
ou
tlo
ok, si
nce t
he P
BS
is
ag
gre
ssiv
ely
ad
dre
ssin
g t
he fi
nan
cia
l p
erf
orm
an
ce
of
the c
om
pan
y.
Every
eff
ort
will
be m
ad
e b
y P
BS
to
re
ach
bre
ak-e
ven
by t
he e
nd
of
the
20
18 fi
nan
cia
l year.
Sep
tem
ber
20
18
Sep
tem
ber
20
18
CO
NT
RO
L I
SS
UE
S
Cash
no
t acc
ou
nte
d f
or
Cash
is
to b
e a
cco
un
ted
fo
r im
med
iate
ly u
po
n r
eceip
t an
d
dep
osi
ted
to
ban
k a
cco
rdin
gly
.
Fu
rth
erm
ore
, ap
pro
pri
ate
in
tern
al
co
ntr
ols
are
to
be in
pla
ce, su
ch
as
reco
ncili
ati
on
of
cash
receiv
ed
an
d d
ep
osi
ted
, ag
ain
st t
he n
um
ber
of
tickets
so
ld, as
well
as
peri
od
ic
ph
ysi
cal ch
eckin
g, to
red
uce t
he r
isk
of
mis
ap
pro
pri
ati
on
.
ü
Th
e P
BS
has
est
ab
lish
ed
in
tern
al
cash
han
dlin
g p
racti
ces.
Acti
on
was
taken
to
fo
rmalis
e c
ash
pro
ced
ure
s.
Mo
reo
ver, p
eri
od
ical cash
co
un
ts a
nd
p
hysi
cal ch
ecks
of
the s
afe
co
nte
nts
are
bein
g p
erf
orm
ed
.
Imp
lem
en
ted
Ministry for Home Affairs and National Security
Public Broadcasting Services Ltd(Now under MJCL)
136 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Su
bst
an
tial A
mo
un
ts p
aid
fro
m P
ett
y
Cash
Wh
ilst
ackn
ow
led
gin
g t
hat
ap
pro
vals
w
ere
ob
tain
ed
to
in
cre
ase
th
e c
ash
fl
oat,
pett
y c
ash
is
exp
ecte
d t
o b
e
use
d s
ole
ly f
or
triv
ial every
day c
ost
s.
Co
nven
tio
nal b
an
k t
ran
sfers
sh
ou
ld
be p
refe
rred
paym
en
ts in
cash
.
üR
eco
mm
en
dati
on
has
been
taken
on
b
oard
an
d p
ett
y c
ash
flo
at
has
been
fu
rth
er
red
uced
.
Imp
lem
en
ted
Defe
rred
Pay
men
ts
Invo
ices
are
to
be s
ett
led
on
tim
e
in o
rder
to a
vo
id a
ny p
oss
ible
extr
a
ch
arg
es.
D
efe
rred
paym
en
ts a
re t
o
be k
ep
t at
the a
bso
lute
min
imu
m.
ü
Imp
rovin
g t
he c
ash
flo
w p
osi
tio
n
of
the c
om
pan
y h
as
en
han
ced
th
e
ab
ility
of
the P
BS
to
meet
paym
en
t te
rms.
So
me c
red
ito
rs w
ill b
e o
ffse
t b
y
perf
orm
ing
exch
an
ges
of
ch
eq
ues.
F
urt
herm
ore
, a c
ash
flo
w s
trate
gy
will
be e
stab
lish
ed
to
tackle
th
e
rem
ain
ing
bala
nce d
ue.
A p
lan
is
bein
g d
raft
ed
to
man
ag
e
the lo
ng
ou
tsta
nd
ing
cre
dit
ors
.
Imp
lem
en
ted
Sep
tem
ber
20
16
Sep
tem
ber
20
16
137
Ministry for Home Affairs and National Security
Public Broadcasting Services Ltd(Now under MJCL)
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Do
cu
men
ts n
ot
read
ily a
vaila
ble
Do
cu
men
tati
on
is
to b
e fi
led
ap
pro
pri
ate
ly f
or
ease
of
refe
ren
ce, as
well
as
for
au
dit
pu
rpo
ses,
to
en
sure
th
at
the r
eq
uir
ed
do
cu
men
ts a
re
alw
ays
availa
ble
in
a t
imely
man
ner.
üA
cti
on
has
been
taken
acco
rdin
gly
.Im
ple
men
ted
Lack o
f ve
rifi
cati
on
En
do
rsin
g o
fficers
are
to
be h
eld
acco
un
tab
le in
th
e e
ven
tualit
y t
hat
they f
ail
to c
arr
y o
ut
the n
ecess
ary
veri
ficati
on
s p
rop
erl
y b
efo
re p
aym
en
t is
mad
e.
ü
Pro
per
ch
ecks
an
d in
tern
al co
ntr
ols
w
ill e
nsu
re t
hat
the P
BS
do
es
no
t m
ake a
ny o
verp
aym
en
ts t
o s
up
plie
rs.
Th
ese
co
ntr
ols
, to
geth
er
wit
h
seg
reg
ati
on
of
du
ties,
will
co
ntr
ibu
te
tow
ard
s th
e e
nh
an
cem
en
t o
f co
rpo
rate
go
vern
an
ce, co
ntr
ols
an
d
acco
un
tab
ility
.
In t
he e
ven
tualit
y o
f m
ajo
r,
extr
ao
rdin
ary
even
ts, a p
roje
ct
man
ag
er
will
be a
pp
oin
ted
to
en
sure
th
at
all
exp
en
dit
ure
is
ad
eq
uate
ly
ap
pro
ved
, veri
fied
an
d e
nd
ors
ed
.
Imp
lem
en
ted
Ministry for Home Affairs and National Security
Public Broadcasting Services Ltd(Now under MJCL)
138 Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
Ho
urs
perf
orm
ed
wit
ho
ut
a R
est
B
reak
It is
ad
vis
ab
le t
hat
the r
eg
ula
tio
ns
ou
tlin
ed
in
th
e p
ert
inen
t em
plo
ym
en
t le
gis
lati
on
are
ad
here
d t
o. T
his
will
n
ot
on
ly e
nsu
re r
eg
ula
rity
bu
t w
ill
ben
efi
t th
e e
mp
loyees
them
selv
es,
si
nce t
akin
g a
ssig
ned
bre
aks
is
necess
ary
to
reco
ver
fro
m f
ati
gu
e.
üR
eco
mm
en
dati
on
has
been
taken
on
b
oard
an
d b
reaks
are
bein
g t
aken
in
lin
e w
ith
em
plo
ym
en
t le
gis
lati
on
.
Imp
lem
en
ted
No
n-c
om
plia
nce
wit
h V
AT
Leg
isla
tio
n
Offi
cers
in
ch
arg
e a
re t
o e
nsu
re
that
they a
re f
urn
ish
ed
wit
h p
rop
er
tax invo
ices
meeti
ng
th
e c
rite
ria
set
ou
t in
th
e V
AT
Act.
In
valid
tax
invo
ices
pro
vid
ed
by t
he s
up
plie
r an
d/o
r se
rvic
e p
rovid
er
are
no
t to
be
accep
ted
.
üIt
is
bein
g e
nsu
red
th
at
all
invo
ices
meet
the c
rite
ria s
et
ou
t in
th
e V
AT
A
ct.
Imp
lem
en
ted
139
Ministry for Finance Customs Department – Personal Emoluments
Ministry for Finance
Ministry for Finance
140
Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Dela
ys
in r
ep
lyin
g t
o N
AO
Qu
eri
es
Au
dit
ees
are
to
co
op
era
te w
ith
NA
O
au
dit
ors
an
d f
orw
ard
an
y r
eq
uir
ed
d
ocu
men
tati
on
or
info
rmati
on
on
a
tim
ely
basi
s. T
his
facili
tate
s N
AO
wo
rk
in iden
tify
ing
in
effi
cie
ncie
s, a
nd
pre
sen
t ap
pro
pri
ate
reco
mm
en
dati
on
s to
th
e
en
tity
bein
g a
ud
ited
.
ü
Th
e d
ela
y w
as
mo
stly
du
e t
o
lack o
f m
an
po
wer
an
d v
ery
sh
ort
ti
mefr
am
es.
H
ow
ever, t
his
iss
ue is
bein
g a
dd
ress
ed
by in
cre
asi
ng
th
e
staff
co
mp
lem
en
t in
th
is s
ecti
on
.
Imp
lem
en
ted
141
Ministry for Finance Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Sala
rie
s
Inco
rrect
Am
ou
nts
paid
to
Offi
cers
Mo
re a
tten
tio
n is
to b
e p
laced
w
hen
im
ple
men
tin
g c
han
ges
in
sala
ry r
ela
ted
to
pro
mo
tio
ns
an
d
pro
gre
ssio
ns,
th
us
limit
ing
, as
mu
ch
as
po
ssib
le, err
ors
in
th
e r
esp
ecti
ve
co
mp
uta
tio
ns.
ü
Go
zo
Cen
tral S
ala
ries
is b
ein
g
info
rmed
as
earl
y a
s p
oss
ible
wit
h
reg
ard
to
an
y c
han
ges
in s
ala
ry.
Issu
es
are
als
o b
ein
g r
efe
rred
to
th
e
Ass
ista
nt
Dir
ecto
r (H
R)
wh
en
th
is is
deem
ed
necess
ary
.
A n
ew
pro
cess
has
been
in
tro
du
ced
b
y t
he D
eta
il an
d P
ers
on
nel S
ecti
on
w
here
by a
ll th
e r
ele
van
t m
on
thly
ch
an
ges
an
d/o
r ad
just
men
ts
are
bein
g in
pu
tted
in
a c
om
mo
n
data
base
. T
his
co
mm
on
data
base
h
elp
s to
min
imis
e p
oss
ible
err
ors
or
do
ub
le e
ntr
ies.
A S
tan
dard
Op
era
tin
g P
roced
ure
w
ill b
e d
raw
n u
p w
ith
reg
ard
to
esc
ala
tio
n p
roced
ure
s. F
ollo
win
g
co
mp
leti
on
of
SO
Ps,
a c
ircu
lar
will
be
issu
ed
to
th
e D
eta
il an
d P
ers
on
nel
Secti
on
so
as
to in
form
th
em
acco
rdin
gly
. In
ad
dit
ion
, su
perv
iso
ry
ch
ecks
will
be in
tro
du
ced
to
en
sure
accu
racy.
F
urt
herm
ore
, u
rgen
t ch
an
ges
will
be lim
ited
to
th
e
ab
solu
te m
inim
um
.
Imp
lem
en
ted
Imp
lem
en
ted
All
ow
an
ce
s
Inacc
ura
te A
llow
an
ces
paid
to
Offi
cers
CD
is
to e
nsu
re t
hat
the r
ate
s an
d
am
ou
nts
of
allo
wan
ces
du
e t
o o
fficers
are
th
oro
ug
hly
ch
ecked
so
as
to
min
imis
e a
dju
stm
en
ts t
o s
ub
seq
uen
t sa
lari
es.
Allo
wan
ces
are
to
be p
aid
to
o
fficers
str
ictl
y u
p t
o t
he d
ay t
hey a
re
en
titl
ed
to
receiv
e t
hem
.
Fu
rth
erm
ore
, C
D is
to a
scert
ain
th
at
the G
ozo
Sala
ries
Secti
on
, re
spo
nsi
ble
fo
r p
rocess
ing
sala
ry, is
ti
mely
in
form
ed
of
all
ch
an
ges
wh
ich
eff
ect
such
paym
en
ts, an
d t
hat
all
allo
wan
ces
are
paid
in
th
e p
eri
od
w
here
th
ey a
re d
ue.
ü
May 2
016
Ministry for Finance
142
Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Ho
urs
wo
rked
in
co
mp
en
sati
on
fo
r F
lexib
ility
Allo
wan
ce n
ot
alw
ays
evid
en
ced
Cu
sto
ms
Cla
ss e
mp
loyees’
att
en
dan
ce
is t
o b
e t
ho
rou
gh
ly m
on
ito
red
to
en
sure
th
at
ad
dit
ion
al tw
o h
ou
rs p
er
week a
re b
ein
g p
erf
orm
ed
wit
ho
ut
fail.
ü
Pro
per
ch
eckin
g a
nd
en
do
rsin
g o
f att
en
dan
ce s
heets
is
to b
e c
arr
ied
o
ut
in r
ela
tio
n t
o t
he e
xtr
a 2
ho
urs
w
ork
per
week b
ein
g p
erf
orm
ed
, in
vie
w o
f w
hic
h o
fficers
are
en
titl
ed
to
th
e F
lexib
ility
Allo
wan
ce.
May 2
016
Inco
rrect
Ded
ucti
on
fro
m F
lexib
ility
A
llow
an
ce E
nti
tlem
en
t
Wh
ilst
ded
ucti
on
s to
th
e fl
exib
ility
allo
wan
ce e
nti
tlem
en
t are
to
b
e e
ffecte
d a
s p
er
the r
ele
van
t M
em
ora
nd
um
, m
ore
att
en
tio
n is
to b
e p
laced
wh
en
calc
ula
tin
g t
he
actu
al am
ou
nts
to
be d
ed
ucte
d, th
us
red
ucin
g t
he in
cid
en
ce o
f err
ors
.
ü
Sta
ff c
om
ple
men
t h
as
been
in
cre
ase
d t
o t
ackle
th
is iss
ue.
Su
perv
iso
ry c
hecks
will
be
intr
od
uced
to
min
imis
e p
oss
ible
err
ors
.
Imp
lem
en
ted
May 2
016
143
Ministry for Finance Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Ove
rtim
e
Su
pp
ort
ing
Do
cu
men
tati
on
fo
r O
vert
ime a
nd
Allo
wan
ces
no
t m
ad
e
availa
ble
fo
r A
ud
it p
urp
ose
s
CD
is
to e
nsu
re t
hat
the f
orm
s re
co
rdin
g t
he r
ele
van
t d
eta
ils w
hen
o
vert
ime is
perf
orm
ed
at
merc
han
ts’
req
uest
are
du
ly r
ais
ed
. T
hese
fo
rms
are
to
be a
pp
rop
riate
ly fi
lled
in
, en
do
rsed
by t
he p
art
ies
invo
lved
, as
well
as
ad
eq
uate
ly fi
led
fo
r ease
of
futu
re r
etr
ieval.
ü
Th
is iss
ue
is d
ue t
o
a p
en
din
g
co
urt
case
, h
ow
ever
the
necess
ary
ch
ecks
are
in
p
lace.
Su
perv
iso
r an
d A
ssis
tan
t D
irecto
r w
ill
be e
nd
ors
ing
th
e n
ecess
ary
fo
rms
un
til th
e c
ou
rt c
ase
is
co
nclu
ded
so
as
to e
nsu
re c
orr
ectn
ess
of
reco
rds.
May 2
016
Ministry for Finance
144
Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Req
uest
s fo
r A
pp
rova
l o
f O
vert
ime
Wo
rk n
ot
rais
ed
A d
eta
iled
an
aly
sis
of
the n
ecess
ary
ad
dit
ion
al h
ou
rs a
nd
req
uir
ed
p
ers
on
nel is
to
be p
rep
are
d p
rio
r to
th
e p
erf
orm
an
ce o
f o
vert
ime
wo
rk. C
D is
als
o t
o e
nsu
re t
hat
these
o
vert
ime r
eq
uest
s are
du
ly a
uth
ori
sed
b
y t
he P
erm
an
en
t S
ecre
tary
, as
per
PS
MC
.
ü
Overt
ime r
eq
uest
s are
bein
g d
uly
au
tho
rise
d b
y t
he P
erm
an
en
t S
ecre
tary
.
A d
eta
iled
an
aly
sis
of
the r
eq
uir
ed
ad
dit
ion
al h
ou
rs w
ill b
e a
ttach
ed
to
th
e r
eq
uest
to
th
e P
erm
an
en
t S
ecre
tary
.
Imp
lem
en
ted
May 2
016
145
Ministry for Finance Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Inco
rrect
Pay
men
ts f
or
Ove
rtim
e
perf
orm
ed
at
Merc
han
ts’ R
eq
uest
Overt
ime p
erf
orm
ed
at
merc
han
ts’
req
uest
is
to b
e t
ho
rou
gh
ly
vett
ed
ag
ain
st t
he o
rig
inal so
urc
e
do
cu
men
tati
on
, in
ord
er
to e
nsu
re
that
the c
orr
ect
am
ou
nts
are
paid
to
o
fficers
an
d c
harg
ed
to
merc
han
ts.
Th
is s
ho
uld
avo
id h
avin
g t
o r
eso
rt t
o
ad
dit
ion
al co
rrecti
ve m
easu
res,
wh
ich
co
uld
be t
ime-c
on
sum
ing
, as
well
as
cau
se a
n u
nn
ecess
ary
str
ain
on
th
e
Dep
art
men
t’s
reso
urc
es.
ü
Su
perv
iso
ry c
hecks
will
be
intr
od
uced
to
min
imis
e p
oss
ible
err
ors
. A
ll ch
ecks
will
be d
uly
en
do
rsed
an
d d
ate
d.
May 2
016
Att
en
dan
ce
Sh
ee
ts
Man
ual A
tten
dan
ce S
heets
sti
ll in
p
lace
CD
is
to c
on
sid
er
mo
re e
ffecti
ve
mean
s o
f re
co
rdin
g a
tten
dan
ces.
üR
eco
mm
en
dati
on
has
been
no
ted
.
Ministry for Finance
146
Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Att
en
dan
ce S
heets
no
t en
do
rsed
by a
re
spo
nsi
ble
Offi
cer
An
offi
cer
fro
m e
ach
Secti
on
is
to b
e
held
resp
on
sib
le f
or
en
suri
ng
th
at
the
deta
ils c
on
tain
ed
in
th
e r
esp
ecti
ve
att
en
dan
ce s
heets
are
co
rrect.
üA
ll eff
ort
s w
ill b
e m
ad
e in
ord
er
to
en
sure
th
at
ad
here
nce t
o t
he r
ele
van
t cir
cu
lar
issu
ed
is
main
tain
ed
.
May 2
016
Sh
ort
com
ing
s in
Att
en
dan
ce R
eco
rds
All
offi
cers
are
in
stru
cte
d t
o c
learl
y
log
th
e a
ctu
al clo
ckin
gs,
in
clu
din
g
overt
ime h
ou
rs, as
well
as
an
y
ab
sen
ces
fro
m t
he n
orm
al w
ork
sc
hed
ule
wit
ho
ut
ab
sen
ce o
r fa
il.
Pri
or
to c
ert
ifyin
g a
tten
dan
ce s
heets
, re
spo
nsi
ble
offi
cers
are
to
en
sure
th
at
these
have b
een
ad
eq
uate
ly fi
lled
in
. A
ny m
issi
ng
deta
ils a
re t
o b
e lo
oked
in
to a
nd
, if
necess
ary
, an
exp
lan
ati
on
p
rovid
ed
in
th
e r
em
ark
s co
lum
n.
ü
A c
ircu
lar
reg
ard
ing
att
en
dan
ce
sheets
was
issu
ed
em
ph
asi
sin
g t
he
follo
win
g fi
ve m
ain
po
ints
:
1. N
o p
re-p
rin
tin
g o
f clo
ckin
gs;
2. A
ll vacati
on
/sic
k leave s
ho
uld
be
reco
rded
on
th
e a
tten
dan
ce s
heet;
3. P
rop
er
reco
rdin
g o
f ass
ign
ed
se
cti
on
;
4. E
nd
ors
em
en
t b
y r
esp
on
sib
le
offi
cer;
5. A
ll en
do
rsed
att
en
dan
ce s
heets
to
b
e s
en
t to
Deta
il/P
ers
on
nel S
ecti
on
b
y M
on
day o
f th
e f
ollo
win
g w
eek.
Imp
lem
en
ted
147
Ministry for Finance Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Mis
sin
g A
tten
dan
ce S
heets
All
att
en
dan
ce s
heets
are
to
be
ap
pro
pri
ate
ly fi
led
fo
r fu
ture
re
fere
nce.
ü
Do
cu
men
tati
on
is
sto
red
at
Deta
il an
d P
ers
on
nel S
ecti
on
. T
he s
taff
at
these
secti
on
s w
as
dir
ecte
d
acco
rdin
gly
.
Su
perv
iso
ry c
hecks
will
als
o b
e
intr
od
uced
.
Imp
lem
en
ted
May 2
016
Le
ave
No
Fo
rmal A
pp
licati
on
fo
r V
acati
on
Leav
e
In o
rder
to f
acili
tate
vacati
on
leave
man
ag
em
en
t, in
clu
din
g a
pp
licati
on
fo
r le
ave b
y e
mp
loyees,
au
tho
risa
tio
n
an
d t
he e
ven
tual u
pd
ati
ng
of
reco
rds,
CD
is
to c
on
sid
er
invest
ing
in
an
ele
ctr
on
ic s
yst
em
fo
r re
co
rdin
g
vacati
on
leave. T
his
wo
uld
en
sure
th
at
au
tho
risi
ng
offi
cers
are
im
med
iate
ly
no
tifi
ed
of
an
y r
eq
uest
s fo
r vacati
on
le
ave, an
d t
he H
R S
ecti
on
is
tim
ely
in
form
ed
of
the r
esp
ecti
ve a
pp
rovals
.
üR
eco
mm
en
dati
on
has
been
no
ted
.
Ministry for Finance
148
Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Req
uest
s an
d A
pp
rova
ls f
or
Acc
um
ula
tio
n o
f V
acati
on
Leav
e n
ot
mad
e a
vaila
ble
fo
r A
ud
it p
urp
ose
s
All
req
uest
s an
d s
ub
seq
uen
t ap
pro
vals
fo
r accu
mu
late
d v
acati
on
le
ave a
re t
o b
e s
yst
em
ati
cally
file
d
an
d r
eta
ined
fo
r fu
ture
refe
ren
ce.
ü
A c
ircu
lar
was
issu
ed
rem
ind
ing
sta
ff
that
the m
axim
um
accu
mu
lati
on
of
vacati
on
leave s
ho
uld
no
t exceed
9
6 h
ou
rs. T
he late
st r
eq
uest
fo
r accu
mu
lati
on
of
vacati
on
leave is
30
th N
ovem
ber
20
15, w
hic
h g
ives
am
ple
tim
e (
on
e m
on
th -
Decem
ber)
to
cla
rify
an
y iss
ues
befo
re t
he e
nd
o
f th
e y
ear.
Imp
lem
en
ted
Vacati
on
Leav
e a
vaile
d o
f n
ot
ded
ucte
d f
rom
En
titl
em
en
t
Sin
ce v
acati
on
leave r
eco
rds
are
u
pd
ate
d s
ole
ly f
rom
in
form
ati
on
o
bta
ined
fro
m a
tten
dan
ce s
heets
, m
ore
care
is
to b
e p
laced
wh
en
m
an
ually
in
pu
ttin
g s
uch
in
form
ati
on
.
Th
e o
ccu
rren
ce o
f err
ors
wo
uld
b
e larg
ely
red
uced
if
an
ele
ctr
on
ic
vacati
on
leave m
an
ag
em
en
t sy
stem
is
imp
lem
en
ted
.
üS
up
erv
iso
ry c
hecks
will
be
intr
od
uced
.
May 2
016
149
Ministry for Finance Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Dis
cre
pan
cie
s b
etw
een
Ab
sen
ces
Rep
ort
s an
d A
tten
dan
ce S
heets
CD
is
to c
on
sid
er
mo
re e
ffecti
ve
vacati
on
leave m
an
ag
em
en
t sy
stem
s,
wh
ich
wo
uld
larg
ely
red
uce t
he
incid
en
ce o
f su
ch
dis
cre
pan
cie
s.
ü
Su
perv
iso
ry c
hecks
will
be
intr
od
uced
as
a c
om
pen
sato
ry
co
ntr
ol m
easu
re in
ord
er
to r
ed
uce
the in
stan
ces
of
such
dis
cre
pan
cie
s.
May 2
016
Inco
rrect
Ded
ucti
on
of
Sic
k L
eav
e f
or
Pen
sio
nab
le S
taff
Wh
ilst
all
pro
vis
ion
s o
f th
e P
SM
C a
re
to b
e a
dh
ere
d t
o, C
D is
to s
triv
e t
o
main
tain
accu
rate
sic
k leave r
eco
rds
an
d p
rovid
e t
he c
orr
ect
treatm
en
t fo
r o
fficers
em
plo
yed
wit
hin
th
e
Dep
art
men
t, t
akin
g in
to a
cco
un
t w
heth
er
the o
fficer
is p
en
sio
nab
le o
r o
therw
ise.
ü
Th
e C
D w
ill o
rgan
ise in
-ho
use
tr
ain
ing
in
ord
er
to a
ssis
t o
fficers
(D
eta
il an
d P
ers
on
nel S
ecti
on
) w
ith
th
e p
rocess
ing
of
sick leave f
or
pen
sio
nab
le s
taff
.
Ju
ne 2
016
Ministry for Finance
150
Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
OT
HE
R M
AT
TE
RS
Un
au
tho
rise
d A
ccu
mu
lati
on
of
Tim
e
Off
In
Lie
u
Mo
re c
on
tro
l is
to
be e
xerc
ised
over
the a
ccu
mu
lati
on
an
d a
vaili
ng
of
TO
IL,
an
d b
oth
pro
ced
ure
s are
to
be d
uly
au
tho
rise
d. F
urt
herm
ore
, ti
me-o
ff is
to b
e r
eso
rted
to
on
ly in
excep
tio
nal
case
s. If
wo
rk e
xig
en
cie
s n
ecess
itate
th
at
offi
cers
perf
orm
ad
dit
ion
al h
ou
rs
on
a d
aily
basi
s, t
he D
ep
art
men
t m
ay
co
nsi
der
dif
fere
nt
op
tio
ns
fro
m t
he
cu
rren
t arr
an
gem
en
t.
üT
he C
D m
an
ag
em
en
t w
ill e
nsu
re t
hat
tim
e-o
ff is
to b
e r
eso
rted
to
on
ly in
excep
tio
nal case
s.
May 2
016
Cla
use
s o
f Te
lew
ork
Ag
reem
en
ts n
ot
ad
here
d t
o
In t
he e
ven
t th
at
tele
wo
rk
arr
an
gem
en
ts n
eed
to
be c
han
ged
d
ue t
o w
ork
exig
en
cie
s, s
uch
am
en
dm
en
ts a
re t
o b
e d
uly
au
tho
rise
d a
nd
reco
rded
in
th
e
resp
ecti
ve o
fficer’
s p
ers
on
al fi
le.
ü
Su
ch
am
en
dm
en
ts a
re t
o b
e d
uly
au
tho
rise
d a
nd
reco
rded
. W
hen
ch
an
ges
are
req
uest
ed
by t
he
em
plo
yee, b
oth
th
e r
eq
uest
an
d
its
ap
pro
val w
ill b
e a
ttach
ed
to
th
e
att
en
dan
ce s
heet.
May 2
016
151
Ministry for Finance Customs Department – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Reco
rds
of
Pers
on
al E
mo
lum
en
ts n
ot
cen
tralis
ed
Th
e D
ep
art
men
t’s
pro
ced
ure
s o
n
the m
ain
ten
an
ce o
f re
co
rds
rela
tin
g
to p
ers
on
al em
olu
men
ts a
re t
o b
e
revie
wed
an
d t
he c
en
tralis
ati
on
o
f re
late
d p
rocess
es
tho
rou
gh
ly
stu
die
d. A
ny p
oss
ible
im
pro
vem
en
ts
to s
imp
lify t
he r
etr
ieval o
f re
co
rds,
id
en
tifi
ed
fro
m t
his
exerc
ise, are
to
be
imp
lem
en
ted
acco
rdin
gly
.
üA
cen
tralis
ed
syst
em
will
be
est
ab
lish
ed
.
Marc
h 2
017
Ministry for Energy and the Conservation of Water
(Now MEH)
152
Expenditure Audit - Energy
Ministry for Energy and the Conservation of Water
153
Ministry for Energy and the Conservation of Water
(Now MEH)
Expenditure Audit - EnergyR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
No
n-c
om
plia
nce
wit
h P
ub
lic
Pro
cure
men
t R
eg
ula
tio
ns
wit
h r
esp
ect
to
Leg
al S
erv
ices
Lo
cal an
d E
uro
pean
Un
ion
p
rocu
rem
en
t re
gu
lati
on
s, w
here
ap
plic
ab
le, a
re t
o b
e f
ollo
wed
in
ord
er
to e
nsu
re t
ran
spare
ncy,
acco
un
tab
ility
an
d t
o p
rovid
e e
qu
al o
pp
ort
un
ity t
o
all
inte
rest
ed
part
ies.
It
is
als
o h
igh
ly
reco
mm
en
ded
th
at
pro
jecti
on
s o
f to
tal
co
sts
are
mad
e p
rio
r to
en
gag
em
en
t o
f any s
erv
ice p
rovid
er, a
nd
wh
ere
ap
plic
ab
le, a
call
for
ten
ders
fo
r su
ch
le
gal se
rvic
es
is t
o b
e c
on
sid
ere
d.
Mo
reo
ver, w
hen
ever
a D
O is
req
uir
ed
, su
ch
req
uest
s are
to
be f
orw
ard
ed
p
rio
r to
th
e e
ng
ag
em
en
t o
f th
e s
erv
ice
pro
vid
er. It
is
als
o r
eco
mm
en
ded
th
at
any c
on
dit
ion
s la
id o
ut
by M
FIN
o
n D
O a
pp
rovals
are
to
be invari
ab
ly
follo
wed
.
Als
o, t
he M
inis
try is
to e
nsu
re t
hat
pro
cu
rem
en
t o
f se
rvic
es
is a
t all
tim
es
sup
po
rted
wit
h a
valid
Co
ntr
act
Ag
reem
en
t.
ü
Cir
cu
lar
was
reis
sued
to
rein
forc
e
ad
here
nce t
o P
ub
lic P
rocu
rem
en
t P
roced
ure
s.
Pri
or
DO
ap
pro
vals
are
bein
g
sou
gh
t as
per
Pu
blic
Pro
cu
rem
en
t P
roced
ure
s. E
very
eff
ort
is
bein
g a
nd
w
ill c
on
tin
ue t
o b
e m
ad
e t
o e
stim
ate
p
roje
cti
on
s o
f to
tal co
sts
befo
reh
an
d,
wh
ich
will
in
retu
rn b
e m
on
ito
red
th
rou
gh
deta
iled
tim
esh
eets
. C
ost
s w
ill b
e m
on
ito
red
th
rou
gh
deta
iled
ti
mesh
eets
an
d a
th
resh
old
will
be
inclu
ded
.
Imp
lem
en
ted
May 2
016
Ministry for Energy and the Conservation of Water
(Now MEH)
154
Expenditure Audit - Energy
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
No
n-c
om
plia
nce
wit
h P
ub
lic
Pro
cu
rem
en
t R
eg
ula
tio
ns
in
con
necti
on
wit
h E
nerg
y C
on
fere
nce
Th
e M
inis
try is
to e
nsu
re t
hat,
w
hen
ever
po
ssib
le, q
uo
tati
on
s are
ob
tain
ed
pri
or
to t
he s
up
plie
r se
lecti
on
. O
therw
ise, ad
eq
uate
ap
pro
vals
are
to
be o
bta
ined
pri
or
to t
he e
ng
ag
em
en
t o
f th
e s
erv
ice
pro
vid
er. F
urt
herm
ore
, th
e M
inis
try
is t
o e
nfo
rce b
ud
geta
ry c
on
tro
l m
easu
res
to, as
far
as
po
ssib
le,
min
imis
e v
ari
an
ces
fro
m t
he o
rig
inal
bu
dg
et.
T
his
will
en
ab
le m
ore
fl
exib
ility
an
d c
on
tro
l o
n t
he a
vaila
ble
fu
nd
s.
ü
Th
e M
inis
try a
lways
stri
ves
to f
ollo
w
the s
pir
it o
f P
ub
lic P
rocu
rem
en
t P
roced
ure
s w
ith
reg
ard
to
qu
ota
tio
ns
an
d p
aym
en
ts, an
d t
o u
nd
ert
ake
mark
et
test
ing
. P
rio
r D
O a
pp
roval is
so
ug
ht
as
per
Pu
blic
Pro
cu
rem
en
t P
roced
ure
s.
May 2
016
155
Ministry for Energy and the Conservation of Water
(Now MEH)
Expenditure Audit - EnergyR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Sh
ort
com
ing
s in
rela
tio
n t
o P
ers
on
al
Em
olu
men
ts
It is
reco
mm
en
ded
th
at
overt
ime
ho
urs
are
ju
stifi
ab
le a
nd
red
uced
to
an
accep
tab
le lo
w level.
Ap
pro
vals
are
to
be in
lin
e w
ith
PS
MC
re
qu
irem
en
ts, n
ot
to in
stig
ate
an
y
form
of
ab
use
or
eth
ical m
isco
nd
uct.
W
hen
ever
po
ssib
le, o
vert
ime s
ho
uld
b
e lim
ited
to
ad
ho
c a
ssig
nm
en
ts w
ith
sp
ecifi
c t
arg
ets
to
be a
ttain
ed
.
Mo
reo
ver, b
reak p
eri
od
s are
to
be
taken
by a
ll o
fficers
wo
rkin
g f
or
mo
re t
han
six
co
nse
cu
tive h
ou
rs, as
req
uir
ed
by law
, w
hils
t all
overt
ime
mu
st b
e a
deq
uate
ly a
pp
roved
in
ad
van
ce. T
his
will
ren
der
a m
ore
effi
cie
nt
envir
on
men
t vis
-a-v
is
pers
on
al em
olu
men
ts, to
asc
ert
ain
valu
e a
dd
ed
to
ME
H a
nd
Go
vern
men
t in
gen
era
l.
ü
All
overt
ime r
eq
uest
s are
bein
g
au
tho
rise
d. B
reaks
are
taken
by a
ll o
fficers
wh
en
wo
rkin
g f
or
mo
re t
han
6
co
nse
cu
tive h
ou
rs a
nd
ded
ucte
d
fro
m t
heir
pay.
All
eff
ort
s w
ill b
e
mad
e s
o t
hat
the w
ho
le p
roced
ure
is
in
lin
e w
ith
PS
MC
req
uir
em
en
ts,
an
d t
o c
ap
overt
ime h
ou
rs w
ith
ou
t co
mp
rom
isin
g t
he d
aily
op
era
tio
ns
of
the M
inis
try.
May 2
016
Ministry for Energy and the Conservation of Water
(Now MEH)
156
Expenditure Audit - Energy
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Sh
ort
com
ing
s in
rela
tio
n t
o G
en
era
l-u
se V
eh
icle
s
It is
reco
mm
en
ded
th
at
the M
inis
try
follo
ws
the p
rovis
ion
s o
f M
F C
ircu
lar
No
. 4
/20
05
– ‘P
urc
hase
/ L
ease
of
Mo
tor
Veh
icle
s’, an
d a
bid
es
by t
he
dir
ecti
on
s g
iven
by M
FIN
wit
h r
esp
ect
to t
he r
en
tal o
r p
urc
hase
of
such
veh
icle
s. M
EH
is
als
o e
xp
ecte
d t
o
main
tain
a p
rop
er
log
bo
ok f
or
each
o
f it
s g
en
era
l-u
se v
eh
icle
s, in
lin
e w
ith
G
overn
men
t st
an
din
g r
eg
ula
tio
ns.
ü
MF
IN a
pp
roval is
so
ug
ht.
Lo
gb
oo
ks
are
bein
g m
ain
tain
ed
.
Th
e M
EH
(E
nerg
y)
will
ab
ide b
y t
he
dir
ecti
on
s g
iven
by t
he M
FIN
wit
h
reg
ard
to
th
e t
hre
sho
ld o
f re
nta
l o
r p
urc
hase
of
veh
icle
s.
Every
eff
ort
will
be m
ad
e t
o in
clu
de
the level o
f d
eta
il in
lo
gb
oo
ks
as
per
Go
vern
men
t S
tan
din
g R
eg
ula
tio
ns.
T
he M
inis
try w
ill a
lso
exp
lore
alt
ern
ati
ve e
lectr
on
ic/a
uto
mati
c lo
gs.
Imp
lem
en
ted
Imp
lem
en
ted
Imp
lem
en
ted
May 2
016
157
Ministry for Energy and the Conservation of Water
(Now MEH)
Expenditure Audit - EnergyR
eco
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Dis
cre
pan
cie
s in
Inve
nto
ry
It is
reco
mm
en
ded
th
at
peri
od
ic
ch
ecks
are
carr
ied
ou
t o
n
inven
tory
ite
ms
to e
nsu
re t
hat
an
y d
iscre
pan
cie
s are
reco
gn
ised
.
Mo
reo
ver, inven
tory
ite
ms
are
to
be
iden
tifi
ed
wit
h a
un
iqu
e c
od
e f
or
ease
o
f re
fere
nce.
Fix
ed
ass
et
ad
dit
ion
s are
to
be
imm
ed
iate
ly f
orw
ard
ed
to
th
e o
fficer
in c
harg
e o
f in
ven
tory
fo
r even
tual
reco
rdin
g in
th
e r
esp
ecti
ve r
eco
rds,
to
safe
gu
ard
ass
ets
ow
ned
by
Go
vern
men
t.
ü
Th
e inven
tory
has
been
bro
ug
ht
up
to
date
an
d is
co
nti
nu
ou
sly b
ein
g
up
date
d t
o r
efl
ect
new
fu
rnit
ure
ad
dit
ion
s.
Peri
od
ic c
hecks
will
als
o b
e c
arr
ied
o
ut
on
inven
tory
ite
ms.
Th
e M
EH
(E
nerg
y)
will
be e
mb
ark
ing
o
n a
pro
ject
co
ncern
ing
a b
arc
od
e
syst
em
fo
r in
ven
tory
ite
ms.
Imp
lem
en
ted
May 2
016
Au
gu
st 2
016
Ministry for Energy and the Conservation of Water
(Now MEH)
158
Expenditure Audit - Energy
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
MP
LIA
NC
E I
SS
UE
S
Lack o
f C
om
plia
nce
wit
h S
tan
din
g
Trav
el R
eg
ula
tio
ns
Th
e p
rovis
ion
s o
f P
SM
C a
re t
o b
e
invari
ab
ly a
dh
ere
d t
o w
ith
resp
ect
to t
ravelli
ng
exp
en
ses,
to
en
sure
th
at
ap
pro
pri
ate
bu
dg
et
pro
vis
ion
s are
mad
e a
nd
th
e m
ost
co
mp
eti
tive
pri
ces
are
ob
tain
ed
.
Ad
dit
ion
ally
, re
po
rts
on
each
vis
it
are
to
be c
om
pile
d b
y t
he a
tten
din
g
offi
cer(
s) b
y n
ot
late
r th
an
on
e
mo
nth
aft
er
the v
isit
, to
en
han
ce
acco
un
tab
ility
an
d t
o m
ake s
ure
th
at
an
y iss
ues
are
ad
eq
uate
ly f
ollo
wed
u
p.
ü
A m
inim
um
of
3 q
uo
tati
on
s are
alw
ays
ob
tain
ed
fo
r all
flig
hts
. A
n
inte
rnal cir
cu
lar
has
been
iss
ued
to
all
resp
ecti
ve o
fficers
tra
velli
ng
on
o
fficia
l d
uti
es,
reg
ard
ing
su
bm
issi
on
o
f tr
avel d
ocu
men
ts. T
he M
EH
(E
nerg
y)
will
als
o e
nsu
re t
hat
the
pro
vis
ion
s o
f th
e P
SM
C a
re s
tric
tly
ad
here
d t
o.
Imp
lem
en
ted
Vat
Retu
rns
no
t su
bm
itte
d
Man
ag
em
en
t is
to
asc
ert
ain
th
at
pert
inen
t re
gu
lati
on
s are
ad
here
d t
o
an
d R
etu
rns
are
su
bm
itte
d t
o V
AT
D
ep
art
men
t o
n a
reg
ula
r b
asi
s to
re
po
rt d
efa
ult
ers
. N
il R
etu
rns
are
als
o
to b
e f
orw
ard
ed
acco
rdin
gly
.
üA
ll re
turn
s are
bein
g s
ub
mit
ted
acco
rdin
gly
.Im
ple
men
ted
159
Ministry for Health(Now MEH)
Mount Carmel Hospital – Personal Emoluments
Ministry for Health
Ministry for Health(Now MEH)
160
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Weak o
r Lack o
f In
tern
al C
on
tro
ls
MC
H s
ho
uld
im
med
iate
ly s
triv
e
to e
stab
lish
eff
ecti
ve m
easu
res
to
imp
lem
en
t ro
bu
st in
tern
al co
ntr
ols
an
d r
ed
uce u
nn
ecess
ary
co
sts.
Th
us,
esp
ecia
lly in
vie
w o
f th
e a
mo
un
ts
invo
lved
, o
ne m
ay c
on
sid
er
to s
et
up
an
in
tern
al au
dit
secti
on
to
ass
ist
Man
ag
em
en
t in
att
ain
ing
its
go
als
.
✓
Th
e m
an
ag
em
en
t w
ill b
e t
akin
g t
he
necess
ary
measu
res
to e
nsu
re t
hat
a r
ob
ust
in
tern
al co
ntr
ol sy
stem
is
in
pla
ce a
nd
un
necess
ary
co
sts
red
uced
.
Decem
ber
20
16
161
Ministry for Health(Now MEH)
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Co
nsi
sten
t u
se o
f O
vert
ime
A lo
ng
-term
so
luti
on
is
req
uir
ed
to
ad
dre
ss t
his
iss
ue, b
eari
ng
in
m
ind
th
e r
ecu
rrin
g c
ost
ly o
vert
ime
exp
en
se. In
th
is r
eg
ard
, M
an
ag
em
en
t is
en
co
ura
ged
to
co
nd
uct
a h
olis
tic
revie
w o
f M
CH
op
era
tio
ns
wit
h
the a
im o
f id
en
tify
ing
a r
ealis
tic
staff
co
mp
lem
en
t re
qu
ired
, an
d t
o
est
ab
lish
th
e o
pti
mal co
st e
fficie
nt
arr
an
gem
en
t.ü
Th
e m
an
ag
em
en
t ag
reed
th
at
a lo
ng
-term
pla
n s
ho
uld
be
imp
lem
en
ted
in
ord
er
to h
ave
mo
re r
eso
urc
es
availa
ble
, th
ere
by
red
ucin
g t
he n
eed
fo
r o
vert
ime. T
he
stra
teg
y in
clu
des
the f
ollo
win
g:
1. E
stab
lish
ing
a c
lear
po
licy o
n o
ne-
to-o
ne s
up
erv
isio
n t
hat
need
s to
be
ad
here
d t
o a
nd
str
ictl
y e
nfo
rced
;
2. R
elo
cati
on
of
pati
en
ts;
3. S
up
erv
isio
n f
rom
a s
ep
ara
te u
nit
to
be e
stab
lish
ed
in
dep
en
den
tly
fro
m n
urs
ing
man
ag
em
en
t an
d
4. O
vert
ime p
olic
y t
o b
e e
stab
lish
ed
an
d im
ple
men
ted
, to
geth
er
wit
h t
he
reass
ess
men
t o
f ro
sters
an
d s
hif
ts.
Marc
h 2
017
Ph
ase
1: D
ecem
ber
20
16
Ph
ase
2: Ju
ne 2
017
Ju
ne 2
016
Marc
h 2
017
Ministry for Health(Now MEH)
162
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Exc
ess
ive E
xtr
a D
uty
Ho
urs
wo
rked
Pla
nn
ed
ro
sters
are
to
lim
it, as
far
as
po
ssib
le, th
e e
xtr
a h
ou
rs o
f d
uty
fo
r d
octo
rs u
p t
o a
reaso
nab
le a
mo
un
t,
in o
rder
to s
afe
gu
ard
th
e h
ealt
h
an
d s
afe
ty o
f th
e latt
er. A
s a r
esu
lt,
excess
ively
lo
ng
wo
rkin
g h
ou
rs w
ill
be a
vo
ided
.
ü
Reco
mm
en
dati
on
has
been
no
ted
. T
his
will
be d
iscu
ssed
du
rin
g
the 2
016
secto
ral ag
reem
en
t n
eg
oti
ati
on
s.
163
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Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f C
on
tro
l o
ver
Tim
e O
ff In
Lie
u
Man
ag
em
en
t is
rem
ind
ed
th
at
alt
ho
ug
h T
OIL
do
es
no
t in
vo
lve t
he
ou
trig
ht
dis
bu
rsem
en
t o
f fu
nd
s, in
actu
al fa
ct
its
wid
esp
read
use
is
shif
tin
g t
he b
urd
en
to
th
e f
utu
re.
Ad
dit
ion
ally
, th
e h
ou
rly c
ost
of
TO
IL
will
co
nti
nu
e t
o r
ise d
ue t
o a
nn
ual
incre
ase
s in
sala
ry, an
d e
ven
mo
re
so, w
hen
offi
cers
are
pro
mo
ted
. M
CH
is
en
co
ura
ged
to
in
tro
du
ce
offi
cia
l g
uid
elin
es
to r
eg
ula
te t
he u
se
of
TO
IL a
nd
lim
it t
he p
oss
ibili
ty o
f accu
mu
lati
ng
bala
nces
to b
e c
arr
ied
o
ver
at
the e
nd
of
each
year.
ü
Th
e m
an
ag
em
en
t w
ill b
e d
raft
ing
, im
ple
men
tin
g a
nd
en
forc
ing
a
form
al T
ime O
ff In
Lie
u p
olic
y t
hat
takes
into
co
nsi
dera
tio
n t
he n
atu
re
of
the s
ecto
r.
Sep
tem
ber
20
16
Ministry for Health(Now MEH)
164
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Sta
ff S
ho
rtag
e in
cre
asi
ng
Ab
use
of
Wro
ng
Wo
rk P
racti
ces
Besi
des
dis
turb
ing
sh
ifts
, em
plo
yee
ab
sen
ces
wh
en
availi
ng
on
ese
lf o
f TO
IL n
ecess
itate
mo
re o
vert
ime
wo
rk, w
hic
h in
tu
rn c
reate
hig
her
TO
IL o
r extr
a p
aym
en
t. T
his
lead
s to
a v
icio
us
cir
cle
wh
ere
th
e p
rob
lem
em
an
ati
ng
fro
m t
he s
ho
rtag
e o
f st
aff
is
exacerb
ate
d. In
th
is r
eg
ard
, m
easu
res
are
exp
ecte
d t
o b
e t
aken
to
avo
id t
he p
oss
ibili
ty o
f h
avin
g
em
plo
yees
hab
itu
ally
availi
ng
th
em
selv
es
of
TO
IL w
ith
th
e s
co
pe o
f cla
imin
g o
vert
ime.
ü
Th
e m
an
ag
em
en
t w
ill b
e d
raft
ing
, im
ple
men
tin
g a
nd
en
forc
ing
fo
rmal
Tim
e O
ff In
Lie
u a
nd
overt
ime
po
licie
s th
at
take in
to c
on
sid
era
tio
n
the n
atu
re o
f th
e s
ecto
r.
Su
perv
isio
n f
rom
a s
ep
ara
te u
nit
to
b
e e
stab
lish
ed
in
dep
en
den
tly f
rom
n
urs
ing
man
ag
em
en
t.
Sep
tem
ber
20
16
Ju
ne 2
016
165
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co
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en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Att
en
dan
ce V
eri
ficati
on
Man
ag
em
en
t is
to
overh
au
l th
e
cu
rren
t m
an
ual p
roced
ure
an
d r
eso
rt
to a
syst
em
wh
ere
by a
ll em
plo
yees,
in
clu
din
g c
on
sult
an
ts, st
art
usi
ng
ele
ctr
on
ic a
tten
dan
ce v
eri
ficati
on
. T
his
will
str
en
gth
en
co
ntr
ols
over
att
en
dan
ce a
nd
ult
imate
ly o
n t
he
resp
ecti
ve c
om
pen
sati
on
. D
uri
ng
th
e t
ran
sito
ry p
eri
od
, m
an
ual
att
en
dan
ce r
eco
rds
are
exp
ecte
d
to b
e m
ain
tain
ed
fo
r co
nsu
ltan
ts,
wh
ilst
als
o e
nsu
rin
g t
hat
att
en
dan
ce
is r
eco
rded
an
d m
on
ito
red
in
each
re
specti
ve lo
cati
on
.
ü
Th
e r
eg
istr
ati
on
of
tim
ing
s o
f d
octo
rs, n
urs
ing
an
d a
dm
inis
trati
ve
staff
is
no
w b
ein
g c
arr
ied
ou
t b
y
mean
s o
f si
gn
atu
res
(IN
s an
d O
UTs)
u
nd
er
stri
ct
sup
erv
isio
n.
Th
e M
inis
try w
ill b
e d
iscu
ssin
g t
he
NA
O’s
reco
mm
en
dati
on
fu
rth
er
wit
h
the r
ele
van
t st
akeh
old
ers
.
Imp
lem
en
ted
Ab
sen
ce o
f S
tan
dard
Gu
idelin
es
for
Ove
rtim
e
Th
e in
tro
du
cti
on
of
Offi
cia
l S
tan
dard
G
uid
elin
es
is e
nco
ura
ged
to
en
sure
th
at
the p
roced
ure
s fo
r o
vert
ime
wo
rk a
re o
fficia
lly r
eg
ula
ted
an
d
harm
on
ised
acro
ss t
he H
osp
ital.
ü
Th
e m
an
ag
em
en
t w
ill b
e d
raft
ing
, im
ple
men
tin
g a
nd
en
forc
ing
a
form
al o
vert
ime p
olic
y. M
on
ito
rin
g
will
be u
nd
ert
aken
to
en
sure
th
at
po
licy is
bein
g a
dh
ere
d t
o.
Su
perv
isio
n f
rom
a s
ep
ara
te u
nit
to
b
e e
stab
lish
ed
in
dep
en
den
tly f
rom
n
urs
ing
man
ag
em
en
t .
Sep
tem
ber
20
16
Ju
ne 2
016
Ministry for Health(Now MEH)
166
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Co
nce
rns
ove
r O
vert
ime R
eco
rds
MC
H is
to im
ple
men
t an
ad
eq
uate
in
tern
al co
ntr
ol sy
stem
to
asc
ert
ain
th
at
pro
per
reco
rds
are
kep
t, t
hu
s su
bst
an
tiati
ng
th
e p
erf
orm
an
ce o
f o
vert
ime p
rio
r to
th
e r
esp
ecti
ve
paym
en
t.
ü
Th
e m
an
ag
em
en
t w
ill b
e
imp
lem
en
tin
g t
he n
ecess
ary
in
tern
al
co
ntr
ols
.
Su
perv
isio
n f
rom
a s
ep
ara
te u
nit
to
b
e e
stab
lish
ed
in
dep
en
den
t fr
om
n
urs
ing
man
ag
em
en
t.
May 2
016
Ju
ne 2
016
Pri
or
Req
uest
s an
d A
pp
rova
ls t
o
perf
orm
Ove
rtim
e a
re n
ot
offi
cia
l
Th
e p
erf
orm
an
ce o
f o
vert
ime is
exp
ecte
d t
o b
e o
fficia
lly a
uth
ori
sed
fr
om
th
e r
igh
t le
vel o
f au
tho
rity
p
rio
r to
th
e c
om
men
cem
en
t o
f th
e
resp
ecti
ve w
ork
. D
isb
urs
em
en
t fo
r th
e p
aym
en
t o
f o
vert
ime s
ho
uld
no
t b
e e
ffecte
d u
nle
ss t
he n
ecess
ary
au
tho
risa
tio
n is
ob
tain
ed
.
ü
Pri
or
ap
pro
val is
bein
g o
bta
ined
excep
t fo
r S
en
ior
Nu
rsin
g M
an
ag
ers
.
All
ap
pro
vals
are
to
be o
fficia
lly
do
cu
men
ted
.
Imp
lem
en
ted
May 2
016
167
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mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Ove
rtim
e R
ate
no
t co
nfi
rmed
Th
e o
vert
ime d
ocu
men
tati
on
rais
ed
is
to
have a
cle
ar
dis
tin
cti
on
fro
m t
he
ou
tset
to e
nab
le t
he P
ayro
ll O
ffice t
o
pay t
he c
orr
ect
rate
s acco
rdin
gly
.
üA
wo
rkin
g g
rou
p w
ill e
stab
lish
an
d f
orm
alis
e t
he p
roced
ure
to
be
follo
wed
.
Sep
tem
ber
20
16
Offi
cers
cert
ifyin
g o
wn
Ove
rtim
e
Man
ag
em
en
t is
to
ad
dre
ss t
his
co
ncern
by s
eg
reg
ati
ng
du
ties,
as
far
as
po
ssib
le, in
ord
er
to p
roh
ibit
em
plo
yees
en
do
rsin
g t
heir
ow
n
overt
ime.
ü
Th
e C
hie
f N
urs
ing
Man
ag
er
is
ap
pro
vin
g t
he m
on
thly
overt
ime
rep
ort
.
Su
perv
isio
n f
rom
a s
ep
ara
te u
nit
to
b
e e
stab
lish
ed
in
dep
en
den
tly f
rom
n
urs
ing
man
ag
em
en
t.
Imp
lem
en
ted
Ju
ne 2
016
Ministry for Health(Now MEH)
168
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Sta
ff C
om
ple
men
t R
ati
os
no
t su
bst
an
tiate
d
Ad
eq
uate
au
dit
tra
il fo
r all
the
sig
nifi
can
t is
sues
surr
ou
nd
ing
MC
H’s
o
pera
tio
ns
is t
o b
e e
nsu
red
. In
p
art
icu
lar, t
he s
ou
rce o
f th
e r
ati
os
in
qu
est
ion
, th
e r
ela
ted
co
mm
un
icati
on
b
etw
een
th
e p
art
ies
co
ncern
ed
, an
d
a c
op
y o
f th
e p
revaili
ng
ag
reem
en
t,
sho
uld
be fi
led
fo
r fu
ture
refe
ren
ce,
bu
sin
ess
co
nti
nu
ity,
as
well
as
for
au
dit
pu
rpo
ses.
✓T
he m
an
ag
em
en
t is
co
mm
itte
d
to t
ake a
cti
on
to
co
nsu
lt w
ith
st
akeh
old
ers
so
as
to h
ave
sup
po
rtin
g d
ocu
men
tati
on
in
pla
ce.
Decem
ber
20
16
Ad
here
nce
to
Sta
ff C
om
ple
men
t R
ati
os
no
t evid
en
ced
Th
e r
esp
on
sib
ility
fo
r co
nfi
rmin
g
the s
taff
rati
os
is t
o b
e e
ntr
ust
ed
to
resp
on
sib
le o
fficers
an
d s
uch
ch
eckin
g is
to b
e e
nd
ors
ed
acco
rdin
gly
. A
dd
itio
nally
, an
y
ch
an
ges
on
offi
cia
l d
ocu
men
tati
on
are
to
be m
ad
e in
perm
an
en
t in
k t
o
pre
ven
t u
nw
arr
an
ted
tam
peri
ng
.
ü
Ch
ecks
are
bein
g u
nd
ert
aken
.
An
yo
ne c
arr
yin
g s
uch
revie
ws
will
b
e e
vid
en
cin
g a
ll ch
ecks
carr
ied
ou
t.
Imp
lem
en
ted
May 2
016
169
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Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
En
titl
em
en
t to
On
-Call
Allo
wan
ce n
ot
con
firm
ed
MC
H is
to a
scert
ain
th
at
a c
op
y o
f th
e r
ele
van
t ag
reem
en
ts is
availa
ble
to
en
sure
au
tho
risa
tio
n a
nd
co
rrect
dis
bu
rsem
en
t o
f fu
nd
s.
✓D
iscu
ssio
ns
will
be u
nd
ert
aken
in
ord
er
to o
bta
in t
he n
ecess
ary
ap
pro
vals
an
d f
orm
alis
e e
nti
tlem
en
t to
th
e o
n-c
all
allo
wan
ce.
Decem
ber
20
16
Inco
nsi
sten
t In
form
ati
on
rece
ived
fr
om
Mo
un
t C
arm
el H
osp
ital
En
han
cin
g t
he c
om
mu
nic
ati
on
b
etw
een
th
e P
ayro
ll O
ffice a
nd
N
urs
ing
Man
ag
em
en
t, t
o e
nsu
re t
hat
info
rmati
on
availa
ble
is
co
nsi
sten
t,
will
refl
ect
bett
er
perf
orm
an
ce o
f th
e
resp
ecti
ve f
un
cti
on
s, a
nd
ult
imate
ly
on
th
e r
un
nin
g o
f th
e H
osp
ital’s
o
pera
tio
ns.
üR
eco
mm
en
dati
on
has
been
no
ted
an
d t
aken
up
.M
ay 2
016
Ministry for Health(Now MEH)
170
Mount Carmel Hospital – Personal Emoluments
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co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f S
eg
reg
ati
on
of
Du
ties
A r
ob
ust
in
tern
al co
ntr
ol sy
stem
is
necess
ary
in
vie
w o
f th
e e
xte
nt
of
man
ual in
terv
en
tio
n n
ecess
ary
fo
r th
e f
un
cti
on
of
the P
ayro
ll S
ecti
on
.
Th
us,
Man
ag
em
en
t is
en
co
ura
ged
to
reass
ign
resp
on
sib
iliti
es
wit
hin
th
is S
ecti
on
, in
ord
er
to in
co
rpo
rate
re
liab
le a
nd
in
dep
en
den
t veri
ficati
on
d
uri
ng
th
e p
ayro
ll p
rocess
.
✓T
he m
an
ag
em
en
t w
ill b
e
imp
lem
en
tin
g t
he n
ecess
ary
in
tern
al
co
ntr
ols
.
Decem
ber
20
16
Pers
on
al F
iles
no
t u
pd
ate
d
Pers
on
al fi
les
are
to
be k
ep
t u
pd
ate
d
wit
h a
ll th
e n
ecess
ary
do
cu
men
ts,
esp
ecia
lly t
ho
se r
ela
tin
g t
o
em
olu
men
ts. T
his
will
en
ab
le e
ase
of
refe
ren
ce a
s w
ell
as
veri
ficati
on
by
thir
d p
art
ies.
ü
Pers
on
al fi
les
kep
t at
MC
H w
ill
be a
malg
am
ate
d w
ith
th
e m
ain
p
ers
on
al fi
le a
nd
reta
ined
at
MC
H
an
d u
pd
ate
d a
cco
rdin
gly
.
Decem
ber
20
16
171
Ministry for Health(Now MEH)
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Backd
ate
d R
ost
er
Ap
plic
ati
on
Fo
rms
Th
e f
orm
s are
to
be d
ate
d a
nd
su
bm
itte
d w
ith
in a
reaso
nab
le p
eri
od
p
rio
r to
th
e e
ffecti
ve d
ate
to
allo
w
the n
ecess
ary
tim
e f
or
the r
eq
uir
ed
ad
min
istr
ati
ve a
rran
gem
en
ts t
o b
e
imp
lem
en
ted
. M
an
ag
em
en
t is
to
en
sure
th
at
the c
han
ge d
oes
no
t h
ind
er
the e
fficie
ncy o
f o
pera
tio
ns.
T
he c
han
ge o
f ro
ster
form
s are
, in
all
inst
an
ces,
to
be f
orw
ard
ed
to
CE
O
for
ap
pro
val.
ü
A p
roced
ure
will
be e
stab
lish
ed
to
se
t th
e t
imefr
am
es
wit
hin
wh
ich
ch
an
ges
in t
he r
ost
er
will
be a
llow
ed
to
occu
r. T
he p
roced
ure
will
take
into
acco
un
t th
e t
ime r
eq
uir
ed
fo
r th
e a
dm
inis
trati
ve a
rran
gem
en
ts t
o
be im
ple
men
ted
.
Ju
ly 2
016
CO
MP
LIA
NC
E I
SS
UE
S
Un
cle
ar
So
urc
e f
or
Rate
s o
f E
xtr
a
Du
ty A
llow
an
ce
Th
e P
ayro
ll O
ffice is
to e
nsu
re t
hat
sou
rce d
ocu
men
ts a
re a
vaila
ble
to
su
bst
an
tiate
paym
en
ts o
r, in
th
is
case
, th
e r
ate
of
paym
en
t ap
plie
d.
It is
ad
vis
ab
le t
o in
clu
de e
ligib
ility
d
eta
ils o
f E
DA
allo
wan
ces
an
d t
he
resp
ecti
ve r
ate
s p
ayab
le in
an
offi
cia
l ag
reem
en
t.
üT
he M
inis
try w
ill b
e d
iscu
ssin
g t
he
NA
O’s
reco
mm
en
dati
on
fu
rth
er
wit
h
the r
ele
van
t st
akeh
old
ers
.
Ministry for Health(Now MEH)
172
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Bia
nn
ual R
etu
rn o
f A
llow
an
ces
no
t p
rep
are
d a
nd
su
bm
itte
d
All
au
tho
rise
d a
llow
an
ces
are
to
b
e r
evie
wed
reg
ula
rly in
ord
er
to
asc
ert
ain
wh
eth
er
the c
on
dit
ion
s u
nd
er
wh
ich
th
ey w
ere
gra
nte
d a
re
still
valid
. T
he r
ele
van
t in
form
ati
on
is
to
be c
olla
ted
fo
r th
e t
imely
su
bm
issi
on
of
the b
ian
nu
al re
turn
to
th
e M
inis
try f
or
Fin
an
ce.
✓R
etu
rns
are
bein
g s
ub
mit
ted
.Im
ple
men
ted
Un
au
tho
rise
d P
aym
en
t o
f C
are
W
ork
ers
’ A
llow
an
ce
Man
ag
em
en
t is
to
en
sure
th
at
dis
bu
rsem
en
ts a
re in
acco
rdan
ce
wit
h e
stab
lish
ed
ag
reem
en
ts, d
uly
en
do
rsed
by t
he p
art
ies
co
ncern
ed
, p
art
icu
larl
y G
overn
men
t an
d U
nio
n
rep
rese
nta
tives.
Co
pie
s o
f su
ch
ag
reem
en
ts a
re t
o b
e fi
led
fo
r ease
of
refe
ren
ce.
✓T
he m
an
ag
em
en
t w
ill u
nd
ert
ake a
n
exerc
ise t
o e
nsu
re t
hat
paym
en
t o
f allo
wan
ce t
o c
are
wo
rkers
is
in lin
e
wit
h t
he e
stab
lish
ed
ag
reem
en
t.
Sep
tem
ber
20
16
173
Ministry for Health(Now MEH)
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Tele
wo
rk P
racti
ces
no
t acc
ord
ing
to
S
tan
din
g P
olic
ies
Irre
gu
lari
ties
no
ted
are
to
be r
ecti
fied
w
ith
ou
t d
ela
y a
nd
th
e e
mp
loyees’
p
ers
on
al fi
les
are
to
be u
pd
ate
d w
ith
all
rele
van
t d
ocu
men
tati
on
. M
ore
over,
tele
wo
rk a
rran
gem
en
ts a
re e
xp
ecte
d
tob
e r
evis
ited
on
an
on
go
ing
basi
s.
Ho
urs
wo
rked
fro
m h
om
e, as
well
as
rela
tive o
utp
ut,
are
to
be m
on
ito
red
clo
sely
so
as
to a
vo
id p
oss
ible
ab
use
an
d irr
eg
ula
riti
es.
It
is o
f u
tmo
st
imp
ort
an
ce t
hat
req
uest
s fo
r ch
an
ges
in r
ost
ers
an
d w
ork
ing
co
nd
itio
ns
are
im
med
iate
ly c
om
mu
nic
ate
d t
o t
he
Hu
man
Reso
urc
es
Dep
art
men
t.
✓
New
ap
plic
ati
on
s fo
r te
lew
ork
are
b
ein
g a
deq
uate
ly p
rocess
ed
.
Th
e m
an
ag
em
en
t w
ill e
nsu
re
ad
eq
uate
mo
nit
ori
ng
of
ho
urs
w
ork
ed
fro
m h
om
e.
Imp
lem
en
ted
May 2
016
Ministry for Health(Now MEH)
174
Mount Carmel Hospital – Personal Emoluments
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Min
imu
m D
aily
Rest
Peri
od
no
t ta
ken
NA
O a
ckn
ow
led
ges
that
du
e t
o
po
ten
tial st
aff
sh
ort
ag
es,
pre
ssu
res
fro
m t
he w
ork
load
may a
ccu
mu
late
.
Ho
wever, in
div
idu
als
ben
efi
t fr
om
ta
kin
g a
ssig
ned
bre
aks
sin
ce it
allo
ws
a p
ers
on
to
reco
ver
fro
m f
ati
gu
e
an
d r
etu
rn t
o w
ork
mo
re r
efr
esh
ed
. T
here
fore
, it
is
ad
vis
ab
le t
hat
the
reg
ula
tio
ns
ou
tlin
ed
in
th
e s
pecifi
c
Wag
e R
eg
ula
tio
n O
rder
are
ad
here
d
to.
✓S
up
erv
isio
n f
rom
a s
ep
ara
te u
nit
to
b
e e
stab
lish
ed
in
dep
en
den
tly f
rom
n
urs
ing
man
ag
em
en
t.
Ju
ne 2
016
175
Ministry for Health(now MEH)
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Inad
eq
uate
Co
ntr
ols
ove
r P
aym
en
ts
for
Cate
rin
g S
erv
ice
In o
rder
to b
e e
ffecti
ve a
nd
en
han
ce
op
era
tio
nal effi
cie
ncy,
co
ntr
ols
are
to
be e
mb
ed
ded
in
th
e o
pera
tio
ns
an
d f
orm
part
of
the o
vera
ll cu
ltu
re,
to e
nsu
re t
hat
the c
ap
ab
ility
of
resp
on
din
g q
uic
kly
to
evo
lvin
g
risk
s. T
hey s
ho
uld
als
o in
clu
de
pro
ced
ure
s fo
r re
po
rtin
g im
med
iate
ly
to a
pp
rop
riate
levels
, as
well
as
to
iden
tify
weakn
ess
es
an
d s
ign
ifican
t co
ntr
ol fa
ilin
gs.
M
ore
over, c
on
tro
ls
are
to
be r
evie
wed
on
a r
eg
ula
r b
asi
s so
as
to m
ain
tain
th
eir
rele
van
ce a
nd
valid
ity o
ver
tim
e.
Ho
wever, s
ou
nd
in
tern
al co
ntr
ols
can
no
t elim
inate
co
mp
lete
ly t
he
po
ssib
ility
of
pro
cess
es
bein
g
delib
era
tely
cir
cu
mven
ted
by t
he
co
llusi
on
of
em
plo
yees
or
po
or
jud
gem
en
t in
decis
ion
-makin
g.
Th
us,
sta
ff a
nd
op
era
tio
ns
sho
uld
be
sup
erv
ised
by c
om
pete
nt
offi
cers
w
ho
un
ders
tan
d t
he p
rocess
es
an
d
pro
ced
ure
s th
at
are
in
pla
ce, q
uery
su
ch
pro
ced
ure
s an
d d
ecis
ion
s,
if a
nd
wh
en
necess
ary
, an
d t
ake
ap
pro
pri
ate
measu
res
to a
dd
ress
an
y
sho
rtco
min
gs
in a
tim
ely
man
ner.
ü
Ch
ecks
on
sta
ff m
eals
are
bein
g
un
dert
aken
.
Reaso
nab
le c
hecks
on
pati
en
t an
d
staff
meals
will
be c
arr
ied
ou
t o
n a
w
eekly
basi
s.
Th
e G
GH
will
en
forc
e t
he c
on
tract
co
nd
itio
ns.
Imp
lem
en
ted
May 2
016
Decem
ber
20
16
Ministry for Health(now MEH)
176
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Div
erg
en
ce
s fr
om
th
e C
ate
rin
g
Ten
de
r D
ocu
me
nt
Co
nd
itio
ns
Red
uce
d P
erf
orm
an
ce G
uara
nte
e
Th
e c
on
tracti
ng
au
tho
rity
dealin
g
wit
h p
ub
lic f
un
ds
is d
uty
bo
un
d t
o
en
sure
th
at
the in
tere
sts
of
taxp
ayers
are
safe
gu
ard
ed
. T
hu
s, a
ny c
lau
ses
inclu
ded
in
th
e t
en
der
do
cu
men
t,
inte
nd
ed
to
pro
tect
the c
on
tracti
ng
au
tho
rity
on
beh
alf
of
Go
vern
men
t are
to
be f
ully
ob
serv
ed
. F
urt
herm
ore
, tr
an
spare
ncy a
nd
fair
co
mp
eti
tio
n
is t
o b
e p
racti
ced
at
all
tim
es
by
all
pu
blic
offi
cia
ls e
nsu
rin
g t
hat
no
b
idd
er
has
an
un
fair
ad
van
tag
e o
ver
oth
er
inte
rest
ed
part
ies.
✓T
he G
GH
will
be u
nd
ert
akin
g a
n
exerc
ise t
o e
nsu
re t
hat
the c
on
tracto
r is
in
lin
e w
ith
th
e S
ing
le P
erf
orm
an
ce
Gu
ara
nte
e P
olic
y.
Decem
ber
20
16
Ch
an
ge t
o t
he P
rop
ose
d S
taff
Meals
’ O
rderi
ng
Syst
em
Acti
on
is
to b
e t
aken
by G
GH
to
en
sure
th
at
all
pro
vis
ion
s sp
elle
d o
ut
in t
he t
en
der
do
cu
men
t, a
s w
ell
as
in
the b
id p
rovid
ed
by t
he w
inn
er, a
re
imp
lem
en
ted
.
✓T
he G
GH
will
en
forc
e t
he c
on
tract
co
nd
itio
ns.
Decem
ber
20
16
177
Ministry for Health(now MEH)
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Oth
er
Pro
vis
ion
s n
ot
ap
plie
d
Th
e p
rovis
ion
s o
f th
e t
en
der
do
cu
men
t are
to
be f
ully
ob
serv
ed
.
Ad
eq
uate
in
tern
al co
ntr
ols
sh
ou
ld b
e
in p
lace t
o e
nsu
re a
n e
co
no
mic
an
d
effi
cie
nt
serv
ice.
✓
Wit
h r
esp
ect
to f
oo
d ite
ms,
th
e
pro
vis
ion
s o
f th
e t
en
der
do
cu
men
t can
on
ly b
e f
ully
ob
serv
ed
on
ce t
he
syst
em
is
au
tom
ate
d.
Wit
h r
esp
ect
to W
ate
r an
d E
lectr
icit
y
exp
en
ses,
an
op
inio
n w
as
ob
tain
ed
fr
om
th
e M
DH
leg
al o
ffice. T
he
op
inio
n o
f th
e A
tto
rney G
en
era
l w
ill
be s
ou
gh
t.
Marc
h 2
017
Ju
ne 2
016
CO
NT
RO
L I
SS
UE
S
Cate
rin
g S
erv
ice
s
Pay
men
ts f
or
Pati
en
ts’ M
eals
no
t su
pp
ort
ed
wit
h t
he A
ctu
al O
rders
p
lace
d
Ran
do
m c
hecks
are
to
be p
erf
orm
ed
, en
ab
ling
tim
ely
acti
on
to
be t
aken
in
case
s o
f d
iscre
pan
cie
s. M
an
ag
em
en
t is
to
co
nsi
der
main
tain
ing
a
spre
ad
sheet
refl
ecti
ng
daily
ord
ers
w
hic
h w
ou
ld e
ven
tually
en
ab
le
inte
rnal re
co
ncili
ati
on
s w
ith
deliv
ery
d
ocu
men
ts a
nd
invo
iced
qu
an
titi
es
as
well
as
exte
rnal veri
ficati
on
s.
✓
A n
ew
tem
pla
te f
or
ch
eckin
g w
hic
h
inco
rpo
rate
s th
e fi
nan
cia
l an
d
op
era
tio
nal asp
ects
was
pre
pare
d.
Reaso
nab
le c
hecks
on
pati
en
t m
eals
w
ill b
e c
arr
ied
ou
t o
n a
weekly
basi
s.
Im
ple
men
ted
May 2
016
Ministry for Health(now MEH)
178
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f C
on
tro
l o
n E
xp
en
dit
ure
fo
r P
ati
en
ts’ M
eals
GG
H is
to e
stab
lish
wh
eth
er
overc
harg
ing
is
inte
nti
on
al an
d, if
in
th
e a
ffirm
ati
ve, ap
ply
th
e r
ele
van
t co
nd
itio
ns
pro
vid
ed
in
th
e G
en
era
l C
on
dit
ion
s fo
r S
erv
ice C
on
tracts
.
✓N
um
ber
of
pati
en
ts, m
eals
ord
eed
, d
eliv
eri
es
an
d invo
ices
will
be
reco
ncile
d.
May 2
016
179
Ministry for Health(now MEH)
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Sta
ff M
eals
Inad
eq
uate
Co
ntr
ol o
ver
Exp
en
dit
ure
o
n S
taff
Meals
An
in
tern
al co
ntr
ol re
vie
w is
reco
mm
en
ded
to
be c
arr
ied
ou
t at
the
earl
iest
to
dete
rmin
e w
hat
co
ntr
ols
n
eed
to
be im
ple
men
ted
. A
measu
re
that
can
be a
do
pte
d im
med
iate
ly, is
to
in
stru
ct
staff
wh
o a
vail
of
the m
eals
to
en
do
rse t
he r
eceip
ts. T
he c
on
tracto
r is
th
en
to
be o
blig
ed
to
pre
sen
t su
ch
re
ceip
ts w
ith
th
e invo
ice.
GG
H m
ay a
lso
co
nsi
der
ad
op
tin
g
the s
yst
em
in
pla
ce a
t M
ate
r D
ei
Ho
spit
al w
here
by t
he c
on
tracto
r is
p
rovid
ed
wit
h a
ro
ster
rep
ort
deta
ilin
g
the s
taff
en
titl
ed
to
fre
e m
eals
on
a
daily
basi
s th
us
en
suri
ng
th
at
on
ly
elig
ible
em
plo
yees
are
pro
vid
ed
wit
h
such
ben
efi
t. O
fficers
ap
ply
ing
fo
r vacati
on
leave o
r ch
an
ge o
f d
uty
are
to
in
form
GG
H a
t le
ast
tw
o d
ays
in
ad
van
ce t
o leave a
mp
le t
ime f
or
the
serv
ice p
rovid
er
to b
e n
oti
fied
of
the
necess
ary
ch
an
ges.
T
his
wo
uld
als
o
giv
e t
he c
on
tracto
r a r
elia
ble
measu
re
of
meals
req
uir
ed
even
tually
resu
ltin
g
in less
wast
ag
e.
✓
Sta
ff is
en
do
rsin
g r
eceip
ts.
Use
is
bein
g m
ad
e o
f em
plo
yees’
ID
n
um
bers
.
Th
e m
an
ag
em
en
t w
ill d
ete
rmin
e t
he
ap
pro
pri
ate
meth
od
olo
gy a
nd
hu
man
re
sou
rces
req
uir
ed
.
Imp
lem
en
ted
Imp
lem
en
ted
May 2
016
Ministry for Health(now MEH)
180
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f V
eri
ficati
on
of
Invo
iced
A
mo
un
ts
Th
e w
ho
le s
yst
em
need
s to
be
imm
ed
iate
ly r
evie
wed
wit
h t
he a
im
of
stre
ng
then
ing
th
e in
tern
al co
ntr
ol
stru
ctu
res
wit
hin
GG
H. V
ari
an
ces
are
to
be b
rou
gh
t at
on
ce t
o t
he a
tten
tio
n
of
the c
on
tracto
r to
be r
evis
ed
befo
re
the r
esp
ecti
ve invo
ices
are
paid
.
✓T
he m
an
ag
em
en
t w
ill d
ete
rmin
e t
he
ap
pro
pri
ate
meth
od
olo
gy a
nd
hu
man
re
sou
rces
req
uir
ed
.
May 2
016
Lau
nd
ry S
erv
ice
s an
d K
op
era
ttiv
a
Lin
en
Se
rvic
e L
td
Pro
cu
rem
en
t b
y D
irect
Ord
er
GG
H is
en
co
ura
ged
to
ab
ide w
ith
P
PR
an
d iss
ue a
fre
sh c
all
for
ten
ders
g
ivin
g t
he c
urr
en
t se
rvic
e p
rovid
ers
d
ue n
oti
ce t
hat
there
is
no
in
ten
tio
n
of
revie
win
g t
he a
gre
em
en
t.
X
Th
e G
GH
is
ab
idin
g
by t
he E
U
Dir
ecti
ve
20
14/2
4
Art
icle
.
181
Ministry for Health(now MEH)
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Sala
ries’
Reim
bu
rsem
en
t o
f K
op
era
ttiv
a L
inen
Serv
ices
Ltd
It is
reco
mm
en
ded
th
at
the f
un
ds
paid
by G
GH
are
reco
up
ed
sin
ce
these
were
no
t d
ue a
cco
rdin
g t
o t
he
term
s o
f th
e a
pp
licab
le c
on
tract.
F
urt
herm
ore
th
e c
urr
en
t sy
stem
is
to
be r
evie
wed
, to
elim
inate
th
e c
urr
en
t b
ure
au
cra
tic p
rocess
an
d t
o e
nsu
re
fair
tre
atm
en
t fo
r each
an
d e
very
en
tity
.
✓T
he G
GH
is
no
lo
ng
er
bein
g invo
iced
b
y t
he M
CH
.Im
ple
men
ted
Inte
rnal
Ch
ecks
an
d C
on
tro
ls
Do
ub
le P
aym
en
t o
f an
Invo
ice
Ad
eq
uate
co
ntr
ols
are
to
be
imp
lem
en
ted
en
ab
ling
veri
ficati
on
s to
be c
arr
ied
ou
t p
rio
r to
paym
en
t o
f in
vo
ices.
M
ore
over
every
invo
ice
is t
o b
e c
ert
ified
by a
n a
uth
ori
sed
o
fficer
co
nfi
rmin
g a
ccu
racy o
f d
eta
ils
inclu
ded
th
ere
in.
✓
No
paym
en
t vo
uch
er
is b
ein
g iss
ued
u
nle
ss t
he L
PO
is
sig
ned
.
Man
ag
em
en
t w
ill b
e e
nfo
rcin
g t
he
est
ab
lish
ed
co
ntr
ols
to
en
sure
co
rrect
pro
cess
ing
of
invo
ices.
Imp
lem
en
ted
May 2
016
Ministry for Health(now MEH)
182
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Cle
an
ing
Serv
ices
Reco
rds
are
to
be d
uly
ch
ecked
an
d
exp
lan
ati
on
s so
ug
ht
fro
m t
he s
up
plie
r w
here
div
erg
en
ces
in s
ign
atu
res
are
cle
arl
y e
vid
en
t. M
ore
over
offi
cers
en
do
rsin
g p
ub
lic r
eco
rds
shall
cle
arl
y
ind
icate
th
eir
nam
e a
nd
gra
de a
nd
be
held
acco
un
tab
le a
cco
rdin
gly
. G
GH
is
als
o e
nco
ura
ged
to
ab
ide b
y P
PR
an
d iss
ue a
pu
blic
call
for
ten
ders
fo
r cle
an
ing
serv
ices.
✓
Ch
ecks
are
bein
g e
vid
en
ced
by t
he
offi
cers
co
ncern
ed
.
No
new
co
ntr
acts
are
bein
g m
ad
e
in v
iew
of
the P
ub
lic P
rivate
P
art
ners
hip
.
Imp
lem
en
ted
CO
MP
LIA
NC
E I
SS
UE
S
No
n-c
om
plia
nce
wit
h P
ub
lic
Pro
cu
rem
en
t R
eg
ula
tio
ns
Th
e p
rocu
rem
en
t p
rocess
is
to b
e
du
ly f
ollo
wed
in
a f
air
an
d t
ran
spare
nt
way,
as
mu
ch
as
po
ssib
le t
reati
ng
all
inte
rest
ed
op
era
tors
eq
ually
. T
hu
s w
hile
dir
ect
ord
ers
may b
e r
eso
rted
to
in
excep
tio
nal case
s, t
his
is
no
t co
nsi
dere
d a
s b
est
pra
cti
ce.
✓T
he G
GH
is
en
suri
ng
ad
here
nce w
ith
th
e P
ub
lic P
rocu
rem
en
t R
eg
ula
tio
ns.
M
ay 2
016
183
Ministry for Health(now MEH)
Gozo General Hospital – Contractual and Professional Services
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Defe
rred
Pay
men
ts
Defe
rred
paym
en
ts a
re t
o b
e k
ep
t to
th
e a
bso
lute
min
imu
m, lim
ited
to
th
at
wh
ich
is
un
avo
idab
le, as
req
uir
ed
by
stan
din
g r
eg
ula
tio
ns.
✓T
he G
GH
is
mo
nit
ori
ng
defe
rred
p
aym
en
ts.
Imp
lem
en
ted
Ministry for Health(now MEH)
184
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
KE
Y I
SS
UE
S
Hyb
rid
Set-
up
of
the C
o-o
pera
tive
KO
LS
is
reco
mm
en
ded
to
ob
tain
a w
ritt
en
ru
ling
fro
m t
he C
o-
op
era
tives
Bo
ard
wit
h r
esp
ect
to
the in
terp
reta
tio
n o
f sc
hem
e B
co
-op
era
tives
as
specifi
ed
in
OP
M
Cir
cu
lar
No
12/1
99
6. Its
po
siti
on
co
uld
th
en
be r
evie
wed
by t
he M
an
ag
em
en
t C
om
mit
tee, to
geth
er
wit
h t
he H
ealt
h
Dep
art
men
t, in
lin
e w
ith
th
e s
aid
ru
ling
.
✓S
till
aw
ait
ing
dir
ecti
on
s fr
om
th
e C
o-
op
era
tives
Bo
ard
.D
ecem
ber
20
16
185
Ministry for Health(now MEH)
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Go
vern
an
ce W
eakn
ess
es
In a
dd
itio
n t
o h
elp
ing
overc
om
e
co
nfl
icts
of
inte
rest
in
here
nt
in t
he
co
rpo
rate
fo
rm, g
oo
d g
overn
an
ce
incre
ase
s tr
an
spare
ncy a
nd
en
han
ces
the v
alu
e o
f th
e C
o-
op
era
tive. It
is t
hu
s su
gg
est
ed
th
at
reco
mm
en
dati
on
s p
rovid
ed
in
th
e R
ep
ort
, aim
ed
at
est
ab
lish
ing
eff
ecti
ve c
on
tro
l m
easu
res,
are
giv
en
th
eir
du
e c
on
sid
era
tio
n. M
ore
over,
on
ce im
ple
men
ted
, th
e d
efi
ned
p
roced
ure
s sh
ou
ld b
e r
evie
wed
on
a
reg
ula
r b
asi
s to
en
sure
th
ey r
em
ain
ap
plic
ab
le o
ver
tim
e.
✓R
eco
mm
en
dati
on
has
been
no
ted
an
d t
aken
up
.
Ministry for Health(now MEH)
186
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
CO
NT
RO
L I
SS
UE
S
Co
nfl
ict
of
Inte
rest
In o
rder
to e
nsu
re t
hat
decis
ion
s ta
ken
are
wit
ho
ut
bia
s an
d m
ad
e
on
leg
itim
ate
reaso
n t
o s
afe
gu
ard
G
overn
men
t’s
inte
rest
s, t
he M
inis
try
is r
eco
mm
en
ded
to
ap
po
int
an
au
ton
om
ou
s o
fficia
l w
ith
in t
he H
ealt
h
Dep
art
men
t as
Dir
ecto
r o
f K
OL
S, fo
r a fi
xed
tim
e-p
eri
od
, at
the e
lap
se
of
wh
ich
, ro
tati
on
is
reco
mm
en
ded
to
en
sure
th
at
ind
ep
en
den
ce
is p
rese
rved
. F
urt
herm
ore
, th
e
ban
k a
cco
un
t is
exp
ecte
d t
o b
e
ad
min
iste
red
dir
ectl
y b
y t
he H
ealt
h
Dep
art
men
t, f
ollo
win
g t
he t
ran
sfer
of
fun
ds
fro
m K
OL
S in
ag
reem
en
t to
th
e
co
ntr
act,
an
d f
ollo
win
g v
eri
ficati
on
of
the r
esp
ecti
ve a
mo
un
t.
✓T
he M
inis
try is
takin
g a
cti
on
in
lin
e
wit
h t
he C
o-O
pera
tives
So
cie
ties
Act
to e
nsu
re t
hat
there
is
no
co
nfl
ict
of
inte
rest
.
Imp
lem
en
ted
187
Ministry for Health(now MEH)
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Au
dit
or
Ind
ep
en
den
ce
Ap
pro
pri
ate
safe
gu
ard
s are
to
be
ad
op
ted
by m
em
bers
to
en
sure
th
at
the p
rivate
au
dit
or’
s o
pin
ion
is
free f
rom
an
y f
orm
of
bia
s. T
hu
s,
Man
ag
em
en
t is
en
co
ura
ged
to
ro
tate
th
e a
ud
ito
r aft
er
a m
axim
um
p
eri
od
, w
hic
h is
to b
e e
stab
lish
ed
by
the B
oard
. B
esi
des
ad
op
tin
g g
oo
d
go
vern
an
ce, su
ch
ro
tati
on
can
als
o
bri
ng
fre
sh p
ers
pecti
ves
on
bo
ard
.
Fu
rth
erm
ore
, if
no
t p
erf
orm
ed
in
-h
ou
se, acco
un
tin
g w
ork
is
exp
ecte
d
to b
e c
on
du
cte
d b
y a
sep
ara
te a
nd
in
dep
en
den
t b
od
y.
✓A
cti
on
to
ro
tate
th
e a
ud
ito
r w
ill
be t
aken
fo
llow
ing
th
e n
ext
AG
M
meeti
ng
.
May 2
016
Ministry for Health(now MEH)
188
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Lack o
f In
dep
en
den
t O
vers
igh
t
It is
reco
mm
en
ded
th
at
the
Su
rveill
an
ce B
oard
be c
om
po
sed
m
ain
ly o
f in
dep
en
den
t in
div
idu
als
, w
ho
are
no
t m
em
bers
of
the C
o-
op
era
tive, an
d w
ho
have t
he r
igh
t sk
ills
an
d k
no
wle
dg
e t
o c
on
trib
ute
to
it
s su
ccess
. T
he H
ealt
h D
ep
art
men
t is
exp
ecte
d t
o h
ave t
he p
rero
gati
ve
to a
pp
oin
t th
e C
hair
man
of
the
Co
mm
itte
e in
ord
er
to s
afe
gu
ard
its
in
tere
st.
Fu
rth
er
to t
he a
bo
ve, w
hile
th
is O
ffice
fun
ds
no
ob
jecti
on
to
th
e m
em
bers
o
f su
ch
Bo
ard
att
en
din
g t
he m
eeti
ng
s o
f th
e M
an
ag
em
en
t C
om
mit
tee, it
is
reco
mm
en
ded
th
at
sep
ara
te m
eeti
ng
s o
f th
e S
urv
eill
an
ce B
oard
are
als
o
held
, en
ab
ling
an
y o
pera
tio
nal
sho
rtco
min
gs
to b
e d
iscu
ssed
by
Bo
ard
mem
bers
pri
or
to t
hem
bein
g
co
mm
un
icate
d t
o t
he M
an
ag
em
en
t C
om
mit
tee. A
ll m
eeti
ng
s h
eld
are
to
be d
uly
min
ute
d t
o e
nh
an
ce
tran
spare
ncy,
wh
ile p
rovid
ing
co
rro
bo
rati
ng
evid
en
ce o
f d
ecis
ion
s an
d a
cti
on
s ta
ken
.
X
Acti
on
to
b
e t
aken
by
KO
LS
sin
ce
this
iss
ue
do
es
no
t fa
ll u
nd
er
the
au
tho
rity
o
f th
e
Perm
an
en
t S
ecre
tary
.
189
Ministry for Health(now MEH)
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Co
ntr
ibu
tio
ns
to t
he C
en
tral C
o-
op
era
tive
Fu
nd
KO
LS
is
exp
ecte
d t
o g
ive p
rio
rity
to
sta
tuto
ry d
ues.
O
nly
aft
er
all
such
am
ou
nts
are
sett
led
sh
all
the
bala
nce b
e d
istr
ibu
ted
to
mem
ber
as
patr
on
ag
e r
efu
nd
. F
urt
herm
ore
, b
ett
er
scru
tin
y is
exp
ecte
d f
rom
th
e
ind
ep
en
den
t A
ud
ito
r, h
igh
ligh
tin
g
such
iss
ues.
X
Acti
on
to
b
e t
aken
by
KO
LS
sin
ce
this
iss
ue
do
es
no
t fa
ll u
nd
er
the
au
tho
rity
o
f th
e
Perm
an
en
t S
ecre
tary
.
Patr
on
ag
e R
efu
nd
Man
ag
em
en
t is
en
co
ura
ged
to
revie
w
the c
urr
en
t st
rate
gy in
ord
er
to
en
sure
th
at
ad
eq
uate
rese
rves
are
m
ain
tain
ed
. M
ore
over, m
em
bers
are
to
be d
uly
in
form
ed
th
at
rese
rves
are
n
ecess
ary
fo
r fu
rth
er
invest
men
ts a
nd
en
han
cem
en
t in
op
era
tio
ns,
as
well
as
to c
over
loss
es
sho
uld
th
e n
eed
ari
se.
X
Acti
on
to
b
e t
aken
by
KO
LS
sin
ce
this
iss
ue
do
es
no
t fa
ll u
nd
er
the
au
tho
rity
o
f th
e
Perm
an
en
t S
ecre
tary
.
Ministry for Health(now MEH)
190
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Pay
men
t o
f W
ag
es
an
d S
ala
ries
to
Mem
bers
Giv
en
th
e f
act
that
mem
bers
on
sc
hem
e B
rem
ain
on
Go
vern
men
t p
ayro
ll, it
is r
eco
mm
en
ded
th
at
the c
urr
en
t sy
stem
is
revie
wed
an
d b
rou
gh
t in
lin
e w
ith
ap
plic
ab
le
pro
vis
ion
s. M
ore
over, p
rio
r p
eri
od
re
co
ncili
ati
on
s are
to
be c
arr
ied
ou
t b
etw
een
sala
ry p
aym
en
ts e
ffecte
d b
y
MC
H o
n b
eh
alf
of
KO
LS
, an
d c
red
it
no
tes
issu
ed
by t
he latt
er, a
nd
an
y
vari
an
ces
reco
up
ed
.
✓P
roced
ure
s h
ave b
een
revis
ed
as
per
the N
AO
’s r
eco
mm
en
dati
on
s.Im
ple
men
ted
191
Ministry for Health(now MEH)
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Op
era
tin
g E
xp
en
ses
of
the C
o-
Op
era
tive
It is
reco
mm
en
ded
th
at
the p
rovis
ion
s o
f th
e c
on
dit
ion
s o
f ag
reem
en
t are
u
pd
ate
d s
o t
hat
an
y c
ost
s in
cu
rred
by
MC
H o
n b
eh
alf
of
KO
LS
are
reco
up
ed
in
fu
ll. F
urt
herm
ore
, all
ag
reem
en
ts
are
to
be s
up
po
rted
by e
nd
ors
ed
d
ocu
men
tati
on
, en
ab
ling
veri
ficati
on
.
It is
als
o s
ug
gest
ed
th
at
the c
laim
s ab
ou
t th
e b
ore
ho
le a
re invest
igate
d
by t
he H
ealt
h D
ep
art
men
t, a
nd
acti
on
is
to
be t
aken
to
en
sure
th
at
it is
use
d
in a
reg
ula
ted
man
ner
in lin
e w
ith
st
an
dard
leg
isla
tio
n.
✓P
roced
ure
s h
ave b
een
revis
ed
as
per
the N
AO
’s r
eco
mm
en
dati
on
s.Im
ple
men
ted
Ministry for Health(now MEH)
192
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Eq
uip
men
t R
ese
rve F
un
d
It is
hig
hly
reco
mm
en
ded
th
at
the
Co
-op
era
tive m
ain
tain
s a s
ep
ara
te
ban
k a
cco
un
t fo
r th
e E
qu
ipm
en
t R
ese
rve f
un
d. M
ore
over, a
mo
un
ts
uti
lised
fro
m s
uch
fu
nd
sh
ou
ld b
e
du
ly r
efl
ecte
d in
th
e r
esp
ecti
ve
Inven
tory
Lis
t, t
o e
nab
le v
eri
ficati
on
. F
urt
herm
ore
, th
e H
ealt
h D
ep
art
men
t is
en
co
ura
ged
to
revis
e t
he p
rovis
ion
s o
f th
e a
gre
em
en
t, in
ord
er
to
incre
ase
th
e s
um
to
pu
t asi
de f
or
the
pu
rch
ase
of
eq
uip
men
t to
a m
ore
re
aso
nab
le a
mo
un
t an
d n
ecess
itate
th
e C
o-o
pera
tive t
o r
eta
in a
dd
itio
nal
fun
ds
sho
uld
an
ab
no
rmal cap
ital
invest
men
t b
e r
eq
uir
ed
. A
pro
vis
o
may a
lso
be in
clu
ded
to
sp
ecif
y
that
an
y a
mo
un
t in
th
e r
ese
rve is
tran
sferr
ed
to
th
e H
ealt
h D
ep
art
men
t o
n t
erm
inati
on
of
co
ntr
act.
x
Acti
on
to
b
e t
aken
by
KO
LS
sin
ce
this
iss
ue
do
es
no
t fa
ll u
nd
er
the
au
tho
rity
o
f th
e
Perm
an
en
t S
ecre
tary
.
193
Ministry for Health(now MEH)
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Skem
a ta
’ Taħ
riġ C
urre
nt A
ccou
nt
It is
reco
mm
en
ded
th
at
an
in
dep
en
den
t se
nio
r o
fficia
l fr
om
th
e H
ealt
h D
ep
art
men
t in
vest
igate
s th
e r
ep
ort
ed
matt
ers
un
der
this
cap
tio
n, to
est
ab
lish
wh
eth
er
there
h
as
been
a b
reach
of
co
ntr
act.
If
in
th
e a
ffirm
ati
ve, fu
nd
s d
ue b
y t
he
Co
-op
era
tive in
lin
e w
ith
est
ab
lish
ed
p
rovis
ion
s are
to
be im
med
iate
ly
reco
up
ed
by t
he H
ealt
h D
ep
art
men
t.
Mo
reo
ver, s
afe
gu
ard
s are
to
be
imp
lem
en
ted
to
en
sure
th
at
no
offi
cer
acts
beyo
nd
th
e p
ow
ers
of
his
or
her
offi
cia
l p
osi
tio
n. F
urt
herm
ore
, an
y
paym
en
ts e
ffecte
d a
re t
o b
e d
uly
co
rro
bo
rate
d b
y d
ocu
men
tati
on
to
en
ab
le in
dep
en
den
t veri
ficati
on
.
X
Acti
on
to
b
e t
aken
by
KO
LS
sin
ce
this
iss
ue
do
es
no
t fa
ll u
nd
er
the
au
tho
rity
o
f th
e
Perm
an
en
t S
ecre
tary
.
Ministry for Health(now MEH)
194
Koperattiva Linen Service Ltd – Income and Expenditure Audit
Re
co
mm
en
dati
on
sA
cce
pte
d
or
oth
erw
ise
Ju
stifi
cati
on
A
cti
on
Imp
lem
en
ted
or
date
by w
he
n
Op
era
tio
ns
Man
ag
er’
s S
ala
ry a
nd
Lack
of
Seg
reg
ati
on
of
Du
ties
Am
ou
nts
du
e t
o t
he O
pera
tio
ns
Man
ag
er
are
to
be c
learl
y s
tip
ula
ted
in
th
e c
on
tract,
en
ab
ling
veri
ficati
on
s b
y t
hir
d p
art
ies.
M
ore
over, a
deq
uate
su
ccess
ion
pla
nn
ing
is
to b
e
un
dert
aken
. A
new
po
siti
on
may b
e
inst
itu
ted
wit
hin
th
e C
o-o
pera
tive
wit
h t
he a
im o
f re
du
cin
g r
elia
nce
on
on
e in
div
idu
al an
d in
tro
du
cin
g,
as
far
as
po
ssib
le, se
gre
gati
on
of
du
ties,
wh
ich
sh
ou
ld a
t le
ast
in
clu
de
ind
ep
en
den
t ch
eckin
g o
f re
co
rds.
X
Acti
on
to
b
e t
aken
by
KO
LS
sin
ce
this
iss
ue
do
es
no
t fa
ll u
nd
er
the
au
tho
rity
o
f th
e
Perm
an
en
t S
ecre
tary
.
