Im the matter of the Commission of Inquiry appointed pursuant to section 1A of the Commission of Inquiry Act 1935 dated 24 February 2016 ‘Witness Statement of Anil Chatergoon 1. Lam Anil Chatergoon of 36 Railway Trail, Southampton SN 04, and Iain curently the Financial Controller at the Department of Education. 1 make this witness slatement in ‘eszuine w de request of the Commision of Inquty duly appointed by the Premit on 24 February 2016 to inquire ino the findings of the Auditor General's report om the (Consolidated Fund forthe Financial Years 2010, 201 and 2012. By way of background, | inally joined the Civil Service on 23 April 2009 as Financial Conall st the Department of Tourism, I was there until the Deparment was abolished in March 2014. Subsequently, I spea 3 months atthe Ministry of Tourism and Transport. Heeadguarers a8 the Acting Ministry Controller. After this, 1 was assigned to te Department of Civil Aviation for I month, fier which T took up my post at the Department of Education. payments 3. Thave reviewed the Auditor General's statement and note th observations. Ihave been 'sked 1o set out my response to her coneecnertici that there were laege expenditures by Depanments in which I was Financial Contollec during the fiscal years 2010, 2011 snd 2012 which had not been approved by Cabinet andor were paid without Signed contract or agreements andior had not bes tendered, I as Financial Controller in oaly 1 relevant Department during the relevant period asset ont above, Additionally as far as 4am aviro, and as far as is supported by the documents in ny witness bundle, the only issue regarding the to contracts Ihave been asked to adres stat of tecering. In my capacity a Financial Controller, Twould not have been involved in the tendering process snd therefore cannot speck 1 the specific concems expressed by the Auditor General As a note, Accounting Officers are responsible for the day-lowsy operations of their budgets end departments, Accounting Officers are seyuited to adhere to Financial Insertions, our_un oi fol hose in_ys semen ccountan_ Gencrals- de how puymems were apparcally 7 suo, 4 My understanding of the payment process followed by those in my department as in sccordance with Financial Inaruetons. Thee i a sisinctun beiween ihe authorization ‘of payments and the processing of payments, There was a segregation of duties in order to prevent the same person processing and authorizing payments. My role es Financial Controller was to ensure that payment documents were submited to the Accountant General's Deparment after being satisfied that tne Authorized Officer had cetitied thet work in accordance with the contact had been performed, that these was infact an executed contact and that the submitted invoies accorded withthe work performed. Itdace eaponsibliy ofthe Accounting Ofize to authorize payment or processing by the Accountant General's sa 5 [am unable to provide infomation regarding the proceses in the Accountant General's Department as Iwas not assigned to that deparment ‘Specie Contra Globatttue & have ben ated to comment onthe Commission's understanding regarding the history ofthe Global Hue contract. {was not employed by the Bemnoda Governneat tlk Hore {he 2006 to 2009 contract was tendeted and exeouted therefore, {cannot comnint on the (Cominission’s understanding ofthe cts they have stout on this mater, Iwas awe of the 2009 Auutitor General's Special Report as this was brought o my anton une the renewed for two years ad not thee (page 7-45 of my witness bundle efes) I ae ‘ecollet that there was Cabinet approval fo the continuation of eontact and that ee onsiered a single source tender. {do recall that I processed payments in espe ofthe continued eoneac, Whe the eleven, Ac cer if different) authorized ‘elation to this contact whe ts inselation 0 tendering had not been tends, 7 Not having sight of any invoices or requets for peyments or any other supporting documentation, itis difficult for me to provide specific information, Having sid thor generally, where there was a signed contract, a Cabinet Conclusion or Cabine: ‘Conclusion reference number a request for payment or an invoice and seriiation tog {he Director of Global Operations in New Vork that services were rendered, Lueuld hang ‘Processed those documents for payment and forwarded them to the Accountant General's Department for authorization l expected input fiom the Director of Global Opens oe she had been esigned the responsibility for the management of thie contct by the Bennude Departnent of Tourism (see page 7-63 of my witness bundle). In my postion 88 Financial Contoler, 1 would have na involvement i te tederprosees ay thie wea la bheve been managed by the Director of Global Operations und the Dizector of Towions ‘With respect to this particular contac, ths pat of the process cocared any Sears or to my arcival within the Department of Tourism, this 1 am unable to assy the ‘Commission any fieber 6) Washer the Mini inunce_gave_an_mnsuetion or direction waiving these jtements for this project? (An identify that instruction a dre 8. eepeat my statements a paragraph 6 above that Iwas sot inthe employ of the Borsa Government at the time ofthe renewal of the canieeet and therefore I am not ave of such instrutions; during my tenure with the Department of Tourism, {did not bosoms ‘a0are of any such insirstions. In any event, the waiving of the tendeting proces s aoe something I would have been involved with in my capacity es Financial Contoles,bling Cont 9 have teen asked to comment on the Commission's understanding thet Cabinet approved a decision by the Ministry of Tourism and Transport to enor into a vonnect With Ambling in March 2008 however the only written contrat the Commission hace been provided is dated May 17° 2010. "As previously stated, 1 commenced. ny employment with the Becmuda Government in Apuil of 2009 aad therlove eansey omment on any matters which occured prior to this time. “When T joing the Department of Tourism and payments were presented to me to be processed | rout have been provided with on executed contrast. Addionully, do see a page f/f iy \wiuess bundle that in fat witnessed the excbution of the contest dated May 17°, 2010 ‘Lam sure that Ihave mot seen any oer contracts with Ambling with earlier dates, 40. Trepeat muy cater comments that I would not have been involved in th tender process, @ the relevant Accounting Ofer, if differen) authorize! payne lation to this contact when the requlements in relation ine had oh. ebiained? 11. L would have processed payments once I had received certification by the Relation and Policy Section within the Deparment of Tourism tht work had been performed. This section was headed by the Assistant Director for Regulation and Polley and was ‘esponsible forthe management ofthis contrac, (Gi) Wht actual services Ambling provide tothe Department of Tauris of which 12. Lam not awa ofthe actual services. (ii) Whether the Minister of Finance gave an instuction or ditection waiving the i his cont? (And if so. plese identify that instuetan dliveton, 1, Tam aot aware of any such instructions; in any event, any instructions would not have ben directed et me, rather o the Accounting Officers, is important 1 note tha there ‘ue Accounting Oificers for both the Ministry and for each Department within the Ministry Rermuda Fnussions Control Ld, 41 was never employed atthe Department of Transport and my role as Financial Controller for the Department of Tourism did not inclade any responsbilites with regard to transport, therefore Tam not abe o comment, 4811 beliove thet the iets sted in this wires txtement are true 10 the Beat of sy ‘knowledge and belie Sid \