Allocation of Resources for Employees (C.A.RE.) Programme in Jamaica
The Employees (C.A.RE.) Programme in Jamaica aims to provide temporary cash transfers to individuals and businesses affected by the COVID-19 pandemic. This audit review assesses the information systems infrastructure and control framework of the CARE Programme, focusing on the Compassionate Grant and SET Cash components. Risks associated with the programme, input controls, and potential vulnerabilities are analyzed to ensure the effectiveness and reliability of the system.
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Presentation Transcript
E M PL O YE E S(C A RE ) PROG R A M M E COVID-19 ALLOCATION OF RESOURCES FOR EMPLOYEES (CARE) PROGRAMME A AUDITOR UDITOR G GENERAL ENERAL S SD DEPARTMENT EPARTMENT, J , JAMAICA AMAICA
Review of the Information Systems Infrastructure Governing the CARE Programme with specific emphasis on the Compassionate Grant and SET Cash Components
W hat is the E m ployees (C A RE ) P rogram m e? A temporary cash transfer programme to individuals and businesses to cushion the economic impact of the COVID-19 pandemic.
A udit Scope The Information Systems Review included a review of the key information technology systems used in the CARE Programme (CARES Portal System and the Revenue Administration Information System-RAiS). Analysis of information provided by eGov Jamaica, Tax Administration Jamaica, Ministry of Finance and the Accountant General s Department.
A udit Objective Assess the risks associated with the CARE Programme. Evaluate the control framework. Determine whether reliance can be placed on the systems and processes.
W hat W e Found Input controls were sufficient to appropriately identify a user by validating the name, TRN and birth date of each applicant against the RAiS system maintained by TAJ. Applicants were able to successfully submit applications under both the Compassionate and SET Cash components contrary to the CARE Programme specifications. There is an inherent risk of Compassionate Grant applicants benefiting, where an employer fails to submit monthly and annual returns within the stipulated periods. A risk exists that the TRN of a deceased person may be used to submit an application, where the applicant s name is maintained on a commercial bank account.
