Auditor General, Heather Thomas, has released the second report examining the management and public disclosure of ministers’ travel, meal, and hospitality expenses for the remaining ministries, for the period January 2024 to December 2025.
The review is focused not on the amount of money spent on ministerial travel but on whether appropriate systems, controls and processes are in place to ensure that these expenses are properly recorded, supported and publicly disclose these expenses through the government’s travel webpage.
Mrs Thomas said: “As noted in my first report, disclosure of ministerial travel expenses is not mandated by law. However, publishing this information demonstrates the Government of Bermuda respect for public funds, fiscal responsibility, and accountability.” Transparency in the use of government funds – particularly when traveling on government – approved travel – is widely regarded as best practice.
“Ministers and government officials are stewards of public resources and are accountable for ensuring that public funds are used responsibly and in accordance with the principles of transparency, accountability and sound public financial management, “the Auditor General added.
Opportunities for improvement
The second phase of the examination identified several areas where improvements are needed:
Incomplete or inaccurate disclosures – Complete information was not consistently disclosed on the Government’s travel webpage.
Lack of central records – Not all ministries in-scoped maintained comprehensive and central records of ministers’ travel available that were readily available for review.
Insufficient supporting documentation – Some travel expense claims were not supported by the required receipts.
Inconsistent timelines – Ministries varied in when travel expenses were processed and posted.
Varied awareness of Financial Instructions (FI) and associated responsibilities – Differences were identified in ministries’ understanding of the applicability of the FI and the responsibilities associated with ministerial travel expenses.
Delegation costs excluded – Current disclosures on the Government’s travel webpage do not include the costs associated with accompanying delegations.
Previous reported recommendations Remain Applicable:
Establish a standardized reporting system with clear guidelines applicable for all ministries.
Strengthening internal controls and training to improve the accuracy and consistency pf recording and reporting of ministerial travel expenses.
We noted that two ministries had commenced documenting their processes, representing a positive step towards enhancing operational consistency, strengthening internal controls, and supporting compliance with established policies and procedures. The Auditor General emphasised that the purpose of the review is to promote transparency, accountability and sound financial management.
The report is intended to support improvements in the systems and processes used by ministries to manage and disclose public expenditure and to ensure that information provided to the public is complete, accurate and consistent.
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You the citizens of Bermuda may want to ask the following questions:
Where the travel related costs are sponsored or subsidized by an individual or entity other than the Government, should this information be disclosed?
Why are the costs of all ministerial business travel, including those of accompanying delegations, not fully disclosed to the public?
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About the Office of the Auditor General of Bermuda
The post of Auditor General established under the Bermuda Constitution Order. The specific mandate and responsibilities of the Auditor General are set out in the Audit Act 1990 and include carrying out audits of Government and its organizations and reporting to the legislature.
The mission of the Office of the Auditor General is to add credibility where appropriate to the Government’s financial reporting and to promote improvement in the financial administration of all Government Ministries, Departments and all other entities for which the Government is accountable to Parliament.
