Auditor General's Report on the Public Accounts of Montserrat 2004

3.10.2 Over-expenditure
143. Once again, the Ministry of Health is recording over-expenditure on
line-items. Excess expenditure of $1,874 was recorded against Head 451,
Sub-head 212 Wages and $43 on Head 453, 265 Public Assistance.
3.10.3 Capital Expenditure
144. Authorized capital expenditure amounted to $2,672,500. Actual
spend was $744,363 being 27.8% of authorized expenditure.
3.11 MINISTRY OF EDUCATION
3.11.1 Capital Expenditure
145. Authorised expenditure totaled $563,900. Actual expenditure
amounted to $278,454 being 49.4% of authorized expenditure.
3.11.2 Over-Expenditure
146. Head 405, Subhead 210 – Personal Emoluments – was overspent by
$4,156.
3.12 CHIEF MINISTER’S OFFICE
3.12.1 Over-expenditure
147. Three (3) subheads under vote 15 were overspent. Although the
amounts may not be significant by value they are reported here because
they represent breaches to financial regulations and prudent fiscal
management. The subheads are as follows:
Vote Head Subhead Descriptions Amount
15 150 262 Fees and Rewards 310
15 151 210 Personal Emoluments 390
15 152 280 Programme Production & Promotion 511
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