Filenews 16 December 2022
Shortcomings in the Judicial Service regarding the implementation of the established procedures were identified by the Audit Office in a Special Report on "Judicial Service Audit".
To this end, it states, a reliable internal control system should be established, which will ensure compliance with the relevant regulations and procedures, as well as the follow-up and implementation of EY's recommendations.
The most important findings of the audit, as recorded in the report:
- Non-application of the memorandum cuts and freezes of surcharges and indexation allowances, to newly appointed District Judges, until August 2021, even though they were not covered by the relevant decision of the Supreme Court, which ruled as unconstitutional the cuts in the salaries of judges already serving. The Legal Service, with its opinion, dated 10.5.2022, stated that the Accountant General was right not to apply the memoranda in the cases of newly appointed Judges where the offer of appointment did not mention the legislation in force at the time of the offer. Bearing in mind that the offer to appoint the Judges is made by the Supreme Court, it appears that the Legal Service is in fact placing the responsibility for not carrying out these cuts on the Supreme Court, whose views on the matter we have sought.
- Executed warrants that are returned to the Limassol District Court, together with the receipts of their collection, are not archived in the file of the relevant case, but are kept in cardboard boxes in the warehouse, without being numbered or bearing any other indication, thus making it difficult to find them.
- In the Register of Payment Orders of the Limassol District Court, the date of issue of the Warrant is not recorded, but the date of its registration by the competent person of the Court in the said Register.
- Deficiencies in the way the Register of Criminal Cases of the District Courts is kept.
- In some District Courts, a relevant register is not kept in which all cases concerning the repayment of warrants by instalments are recorded.
- In some District Courts, no unannounced audit of the Fund was carried out, at least once a year, on the officers assigned to the collection and safekeeping of revenues, in violation of the provisions of the relevant Financial and Accounting Directive (DLA).
- It was not submitted by the District Courts, a statement confirming the Chief Registrar, for the proper observance of the prescribed procedures governing financial management, in violation of the provisions of the relevant circular of the GL.
- In an invoice relating to the lease of interpreters' services at the District Court of Nicosia, the VAT registration number of the provider was not indicated, although a VAT rate of 19% was imposed on the gross total amount payable.
- A large number of forms and collection books used have not been destroyed.
