– fails to refund over $1billion to Consolidated Fund in 2015A breach of the Fiscal Management and Accountability (FMA) Act (2003) has resulted in more than $1 billion being owed to the Consolidated Fund. The breach was perpetrated by the Ministry of Public Health, according to the Auditor General Report, which revealed that as at December 31, 2015, a total of 933 cheques valued at $1.035 billion were not refunded to the Consolidated Fund.However, at the time of reporting the Ministry was able to engage efforts to pay 824 cheques valued at $879.710 million to various payees,Cheap NFL Jerseys China, and then opted to refund 22 cheques valued at $2.314 million to the Consolidated Fund.But based on the findings of the audit,Cheap NFL Jerseys China, the Ministry yet had 87 stale dated cheques valued at $153.299 million on hand.This consequently resulted in the Appropriation Accounts being overstated by the saidAmounts, the Report highlighted.But according to the observation of the Audit Office, failing to make refunds to the Consolidated Fund has in fact been a protracted practice of the Health Ministry.It was noted that there was a breach of the provisions of Section 43 of the Fiscal Management and Accountability Act (2003) where the Ministry failed to refund to the Consolidated Fund fivecheques valued at $2.607 million for 2013 and 650 cheques valued at $829.807 million for the year 2014.However, following its detection of this discrepancy, in June 2015,Wholesale Authentic Jerseys, a total of 605 cheques valued at $798.616 million were paid out to various payees leaving 45 cheques valued at $31.191 million still on hand in relation to 2014.During 2015 and 2016, a total of 34 cheques valued at $3.853 million were refunded, while 10 cheques valued at $27.214M were paid to payees in respect of 2014.At the time of reporting, five cheques valued at $2.607 million and one valued at $123,485 for the years 2013 and 2014 respectively, were still on hand.The Ministry in responding to the findings of the Audit Office explained that seven cheques were on hand for the years 2012,NFL Jerseys Wholesale, 2013 and 2014 and 87 cheques for 2015.The Audit Office has therefore recommended that the Ministry institute measures to ensure full compliance with Section 43 of the FMA Act which requires unexpended balances to be returned and surrendered to the Consolidated Fund at the end of each fiscal year.Meanwhile,wholesale jerseys, the Audit Office has had to raise concerns about the very Ministry’s flouting of other regulations.It was revealed that the Ministry did not adhere fully to Section 24 of the Stores Regulations 1993 in that the Ministry failed to maintain an updated Master Inventory of all of its assets.In addition, sectional inventories were not properly maintained for all departments and/or sections within the Ministry, since pertinent information such as location, date of acquisition etc., were not reflected therein. As a result, “we were unable to accurately verify the existence of the assets,” the Auditor General has related.The Ministry has, however, chalked up the latter situation to the fact that it is still in the process of having its Master Inventory updated. It was explained that there is a Master Inventory which is being updated in respect of acquisitions and disposals as they occur. However,Wholesale World Cup Jerseys, based on the findings of the Audit Office, this has been a continual belated process.The Audit Office has therefore urged the Ministry to compile, as soon as possible, the Master Inventory in order to properly account for all assets of the Ministry.