And apart from gaping documentary gaps - there is also no reconciliation. This is business basics, ensuring that two sets of records - usually an internal balance and an external statement are in agreement. For example with a bank reconciliation, a company compares its internal record of cash against the statement provided by the bank.
But, with government? Nah, none of that:
Maria Rodriguez, Auditor General
"At the level of Accountant General's Department, reconciliation is highly, highly important. She manages all the bank accounts for the government and what we saw is that these commercial bank accounts were not being reconciled."
"Not even the ones from central bank are being reconciled, which is a big problem. But even in individual ministries, when you visit and do individual audits of these ministries, bank reconciliation is not being carried out."
"It's a big issue. Circumstances or excuses are that we have too much to do, it's too much in our hands and I have nobody to do reconciliation. But reconciliation is part of the accounting process. There is no way you can tell yourself that I manage a bank account and I don't reconcile."
Kevin Herrera, Senator
"There are reconciliations in other areas as well that are not taking place."
Maria Rodriguez, Auditor General
"Yes, definitely. It seems not to be a practice. It has been ignored for many years. And even when you highlight it to them, this is important."
"The excuses are, I don't have who to do it. I don't have... But finance officers are employed for that reason to reconcile the bank accounts."
