An audit has revealed the Samoa Ports Authority operated above its $1.3 million overdraft limit in the 2013-2014 financial year.
The Authority’s cash flow crisis was highlighted in an audit report on the financial year 2013-2014 compiled by the Audit Office and submitted to the Parliament.
The audit report also highlighted the double payment of directors’ fees, and payments being made to some directors despite the dissolution of the board on January 18, 2011.
Inconsistencies in cheque amounts which differed from the amount banked was also a cause for concern for the inquiring auditors.
“There was no checking done by the responsible personnel after banking. The deposit book was not stamped by the bank to verify that funds has been received and deposited in S.P.A.'s bank account,” the audit report stated.
But the S.P.A., in response to the concerns highlighted in the audit, said its human resource department will carry out spot checks to ensure the tasks are being done correctly.
The audit also noticed inconsistencies in the receipt books and the bank deposit books with bank statements.
“There was no evidence that goods and services were received or performed. Authorised personnel signature for approval of some payment vouchers are missing.
“Some supporting documents for petty cash reimbursement were missing. Some payment vouchers were missing from the payment voucher files,” stated the audit.
On human resource, the audit noted that the Samoa Ports Authority had difficulties monitoring staff attendance—due to the large number of workers in various locations—where they were stationed.
“We have also in the past discovered some staff who tends to sign other staff names and/or deliberately recording wrong information on attendance book.
“They have been served Warning Letters and state in letter their breach of employment policy and how they are penalized accordingly as per Disciplinary Procedures in S.P.A Employment Policy,” the audit added.
The audit noted
Auditors noted that for staff monitoring purposes, it was important all staff reported to their supervisors.