Auditor warns of continued failure of public accounting

| 25/11/2024 | 100 Comments

(CNS): The auditor general has issued some severe criticisms in this year’s annual general report on the state of financial reporting on how public cash is being collected, spent and managed. Sue Winspear and her team found a catalog of issues relating to the 2023 books and government’s accounting practices on the more than $1billion the administration spent last year – especially when it comes to the Statutory Authorities and Government Companies (SAGCs). She also raised concerns about the poor quality of financial reports being submitted for audit and a failure across government to comply with legislation.

Every year the auditor releases a review of the state of the government’s accounts and while she has tracked improvements over the years with most entities now managing to get an unqualified opinion the standard of reporting was given a failing grade this year because of the many problems the office of the auditor general has documented.

“I continue to be concerned about the extent of non-compliance with Acts and regulations,” Winsprear said as she pointed out that much of the relevant legislation has been in force for many years and she has reported her concerns about this on numerous previous occassions.

“I noted again several instances of non-compliance with the Procurement Act and Regulations in 2018. Some public bodies have procured goods and services without approval from the public procurement committee, while others have directly awarded contracts for procuring goods and services or without approved business cases,” she added.

Winspear said she was disappointed that these issues persist.

“They must be addressed to ensure that public bodies get value for money when procuring goods and services using public funds,” the auditor said, adding four years on from the Public Authorities Act coming into force three SAGCs have still not aligned staff remuneration and terms and conditions with the civil service. Winspear said the general review of government’s accounts reveals a mixed picture for 2023 as she pointed out that government entities are expected to at least break-even. However, of the 21 SAGCs with completed audits for 2023, 12 made surpluses, two broke even and seven reported deficits.

Some SAGCs made significant surpluses and while others made significant losses. The Cayman Islands Monetary Authority made a surplus of $21.7 million but the Health Services Authority lost an eyewatering $82.8 million. Meanwhile the ongoing problems relating to post-retirement healthcare obligations of ten SAGCs have increased significantly over the last five years and this is affecting the financial results.

“Despite Ministries, Portfolios and Offices typically budgeting to break-even, their financial performance differs from that. For the 18 completed audits, around five broke-even, 12 made a surplus and one made a loss. Some core government entities have significant current assets, some of which relates to them holding high levels of cash.”

Winspear said several core government entities had not repaid there surpluses to the Ministry of Finance despite this being a legal requirement.

The report states that 39 public bodies received clean opinions but concerns remain as the auditor said a large number of adjustments with a significant value were made to the 2023 financial statements during the audits, which affected the final financial performance and position of many bodies. Over 360 adjustments valued at $354million were made to the accounts after they were submitted to the audit office.

“Public bodies need to do more to ensure that the financial statements submitted for audit are fully compliant with accounting standards and contain adequate disclosures,” Winspear said. “I urge public bodies to further improve their financial reporting to improve transparency and better inform decision-making.”

As at 30 September 2024, 18 audits, including the consolidated Entire Public Sector (EPS) account were outstanding. This includes seven public bodies and the consolidated financial statements of the entire public sector (EPS) for the 2023 financial year. “The Government needs to continue to implement corrective measures to improve the quality of the consolidated financial statements of the entire public sector. The Ministry of Finance needs to focus on this account and take corrective action to resolve all the qualification issues,” she said.

While Winspear usually makes recommendations in her reports on this occasion she did not as she said the Public Accounts Committee has endorsed the recommendations in her 2022 General Report and made some additional recommendations and given the similarity of the problems she now intends to follow up on the implementation of her previous recommendations and the committee’s additional recommendations from 2022.

See the full report here.


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Comments (100)

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  1. Anonymous says:

    So HSA ran an eye watering loss of over $80 million for one year, can the auditor general say how much was paid to the Board for this great stewardship and governance?

    20
    • Anonymous says:

      especially when it comes to the Statutory Authorities and Government Companies (SAGCs). Quote from the report.

      When will we hold these private sector run entities to account.

      Look at what’s happening at the CIAA which is chaired by CMR no1 garbage talker.

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    • jah Dread says:

      Enough is enough. Heads of Civil Service top to bottom must be canned immediately. Come on people lets stop this waste of our money now. lets march. lets fire them, world class corruption is more like it. Cvil nothing civil about breaking laws and regulations

  2. Anonymous says:

    Ms Winspear, you are not an idiot, you know exactly what is going on there. Do you think these departments are incompetent (less likely) or corrupt (more likely). Refer the file to the Attorney General and the ACC or be complicit.

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    • Anonymous says:

      What if the Attorney General and the ACC find themselves inexorably linked, through no direct fault of their own, to the status quo?

  3. Anonymous says:

    the aloofness, ignorance and incompetence of cig and the civil service is truly terrifying.
    if governor is going to do nothing, can we petition the uk directly?
    how can chamber of commerce have no comment on this?

  4. Anonymous says:

    The Deputy Governor is only now talking about Accountability for the CIVIL Service, not the PUBLIC Service.

    So, I really dont think anything will be done about these unlawful actions.

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    • Anonymous says:

      Neither CIG Ministries nor SAGCs are in compliance. Several of them have been failing to produce any auditable records for over 5 years. These should be active ACC/FCU case files.

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    • Teedee says:

      And let’s be clear, the ARE unlawful actions!

  5. Tom McCallum says:

    The main takeaway from this report (for me) is the massive amount of post-retirement liability that is now being recorded on SAGC Balance Sheets (and hence c$75mm of the losses in the year for the HSA, for example).

    What this also highlights without saying it is the much larger amount of such liabilities in core CIG, something that has been made clear to the elected government by their most senior civil servants but that they are not yet ready to allow to be shown on the Balance Sheet.

    I highly recommend that they do this soon, as then they can start to look at funding this on a multi-year “catch up” basis (as per the reports and recommendations they have been given).

    One positive from this is that once CIG financial statements state the accurate (“true and fair”) position, then CIG will be in a stronger position to negotiate with UKGov for a less restrictive framework for our finances so that we can raise capital to invest for our future. This should be done, just as the Chancellor in the UK has recently amended their fiscal rules to allow her to match long term investment in infrastructure and other assets with long term financing.

    Yes, this all may seem a little nerdy for sum, but this is applied economics, it really matters

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    • Anonymous says:

      Catch up? The undeclared is almost too large to report now. It amounts to at least 2x and probably closer to 3x GDP. That would comfortably place the Cayman Islands among the top 10 most debt ridden jurisdictions in the world. It’s the product of years of conspiracy, likely criminality and enrichment, and those responsible are still sitting in the House of Parliament, preventing any proper accounting, or investigation of themselves. This is what corruption looks like.

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  6. Anonymous says:

    The ‘warnings’ are meaningless. CNS can save time and just re-print this next year.

  7. Anonymous says:

    Thanks again GTC for voting Marco Archer out. I know none of them will read this, but their ghetto mentality is to blame.

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    • Anonymous says:

      But… whose bright idea was it to pitch Marco for that constituency? That move was someone’s brain fart! Whoever did such a silly move did not judge the playing field correctly.

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    • Anonymous says:

      PPM made the mistake of believing that GTC residents would prefer to be represented by a principled educated professional, and not by an ex drug dealer.

  8. Anonymous says:

    Every year it is the same warning and nothing changes. Why bother report the obvious yet nothing gets done. People Fed up with the high cost of living, traffic especially with more roads and still no better than the days of the old crew road, discrimination in the work place and the crimes

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    • Anonymous says:

      Well, nothing changes because voters can’t seem to retain mental focus on the deeply entrenched corruption problem exemplified by accountability and procedural failures. By your own third sentence, you are already changing the topic to traffic etc. All roads lead to the corruption problem. Focus on it.

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      • Anonymous says:

        Corruption definitely a yes. However, why the governor not doing anything about it? Why is the opposition not doing anything about it? Why the Deputy Governor not doing anything about it? The Attorney General?

        Are you telling me that not one honest person in government will do the right thing and spill the beans on the corruption?

  9. Anonymous says:

    Same shizzle, different dizzle. Next.

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  10. Elvis says:

    Nothing will happen. That’s the sad true part

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  11. SSM345 says:

    “government’s accounting practices on the more than $1billion the administration spent last year” could never happen unless there was “non-compliance with Acts and regulations”.

    Criminals, Wasteman and Wastewomen at the helm and why would we expect anything less?

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  12. Anonymous says:

    Why they holding large amounts of cash??

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  13. Anonymous says:

    It’s safe to assume that Ms Winspear is a highly intelligent individual but I bet she bangs her nut on her desk having to deal with CIG. She’ll leave eventually and the next poor sod will be facing EXACTLY the same issues. Rinse and repeat.

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  14. I note that the TAB (now called Cinaa) blatantly broke the procurement law and no one is being held to account? Chairman and CEO should resign as these funds were clearly not budgeted for? where is the world class accountability??????

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  15. Bigfraud says:

    CINAA (Formerly TAB) spent 667K on a childrens park without going thru the procurement process and no one is held accountable? The CEO and Chair of the Board has to be responsible for breaking the law??? Where did the funds comes from because there is no capital approved for this project? Misappropriation of funds and breach of Appropriations Law!!! According to the Civil Service Strategic Plan 2024 – 2026, Goal 6 is a culture of accountability, Lets see if that is just words!!!

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    • Anonymous says:

      Too difficult for the ACC….

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    • Anonymous says:

      The GM of botanic park needs to be investigated for all the special deals he gives to friends.

      Why is it when any Canadian or connected bosses give deals to their bffs it gets swept under the carpet? If caymanians of color they are charged with corruption?

      Tourism board is a mess and management must be held accountable because all it is now is friends hiring their friends.

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      • Audit them! says:

        It’s beyond me how a $600k project is built without a proper Business Case!

        But then again the current Director has always been a lodge lackey who collects a weighty paycheck while keeping lodge secrets and being totally unqualified for the position.

        Under his watch Pedro Castle raised prices so much so that no one wants to rent the location anymore. Thus making the CINAA more reliant on the $1.9M+ it gets every year from the CIG.

        https://www.gov.ky/publication-detail/tab-annual-report-2022

      • Hmmm says:

        They have a real habit of hiring their friends and church flock. That’s very openly known!

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      • Anonymous says:

        The Board Chair, CINAA Director and former Minister (under whose watch this development began) all need to be investigated too!

        So many people, organizations and businesses donated to that project, and a Business Plan wasn’t even done? How many would have given so freely if they had known this?

      • Anonymous says:

        Poor soul😢

    • Anonymous says:

      Gilbert must be turning in his grave!

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    • Anonymous says:

      The funds came from a very many generous donations!

    • Anonymous says:

      Big fraud. Sorry but the TAB is not part of the civil service. The one Board is a dead give a way.

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    • Anonymous says:

      BOARD this is your home,your island take your responsibility seriously. STOP pussyfooting around them.
      Why do Caymanians leave. Why such small numbers employed.
      Look at the Management of this SAGC NO Caymanians. In this company an expatriate gardener can be promoted to GM. Foreign receptionist can be Head of Operations. Their boldness and air of superiority is stiffling .
      How long does it take for a Caymanian to reach or rather has any Caymanian been able to reach this far. And if you are from certain Island and attend the right Church you can bet your Sweet September to get a good paying job.
      They should do better job for Government and show appreciation to an Island that has improved their lives so much. And not trample on its people!
      Remember Caymanian Status is privilege not a RIGHT. If you are offended by this you can always GO HOME!! and enjoy your riches.

      • mr. reality show says:

        guess that guy learnt from
        Big Mac…from gardening to honorable premier! mac is a true teachr.

  16. Anonymous says:

    Thank you for doing your job and informing the public. Exactly why this lot need to get out and replaced with professional people who care about Cayman. Years,and years of same ole same ole, they are a disgrace!

    81
    • Anonymous says:

      Except Franz and friends aren’t elected, and apparently, can’t be investigated or fired by any supervising agency. Not a single Ministry Department Head has been terminated for non-compliance despite years and years of reports of serious accounting, procurement, and procedural disservices. This is what corruption looks like.

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    • Anonymous says:

      I agree with the findings. I’m an expat (so i have no vote)… So how are Caymanian’s who can vote for the Ministers going to change the course??? Yea, no answer, no plan, so Cayman is screwed due to the illeterate electorate.

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      • Anonymous says:

        Judging from the quality leadership that’s been elected in America and the UK… we’re as illiterate as the UK and the US electorate. *slow clap – We’re most certainly world-class now that we are as dumb as you lot.

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      • Anonymous says:

        Also… it’s “illiterate” NOT “illeterate”… you illiterate.

        Yeah, no answer. Cayman is screwed – but it’s not for the reasons you are implying.

        Our islands are victim to a pro-expat, pro-billionaire government that turned many undeserving expats in to Caymanians for the benefit of greedy “Caymanians” – and thus gave them the right to vote.

        The only place that had the home-grown illiterates was McKeeva’s district. His status grants expanded the stupidity.

        Wayne and his “independents” put the nails in the the coffin.

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      • Anonymous says:

        Illiterate please 9:42

      • Anonymous says:

        Only on CNS can you find someone misspelling illiterate! – The irony!

    • No more charts, diagrams and confusion says:

      The SAGC’S are a run away train the CIAA accounts have not been audited for years. I Call on the chairman to be fired immediately

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      • Anonymous says:

        Details matter. The issues with backlog of financial accounts and all audits are all before the current board and chairperson were appointed.

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      • Anonymous says:

        Consider the COVID lock down years and the issues with the audit office as contributing factors

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  17. Anonymous says:

    any comment ppm?
    any comment Mrs governor?
    any comment chamber of commerce?

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    • Anonymous says:

      You genuinely expect commentary from PPM on this? The same ones that never bothered to keep track of tens of millions of dollars in concessions and waivers they granted to foreign developers?

      They are the very ones that set this pyrite-standard level of corruption that we are currently dealing with.

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    • Anonymous says:

      Yeah. We don’t give a shit. We are as incompetent and self serving as the government we are supposed to be regulating, restraining and supporting. Why you don’t hush up and join us at the trough? Superb Sue soon gone. Then wha you goin’ do?

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    • Anonymous says:

      10:54 am – Mrs. Governor does not have to respond here. The OAG reports to her which is what gives the independence to report the findings that you are reading about. In essence, the report is Mrs. Governor’s statement. The locally run government is the one that needs to respond.

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      • Anonymous says:

        The AG reports administratively to the Governor but the Governor has no role to play in her work. The Constitution is clear that the AG is not under direction from anybody, including the Governor, but truly independent.

    • Sir Humphrey says:

      1054; Bobo, Mrs. Governor has absolutely nothing to say about this issue as it is not in her realm of responsibility. Thanks Sir Alden.

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      • Anonymous says:

        Her Excellency can certainly consider firing the failing Deputy Governor, if voters petition her to do that. That would seem to be a sensible action at this point.

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        • Anonymous says:

          2.30 do you really think Caymanians are going to ask an Englishwoman to fire a Caymanian..?

          • Anonymous says:

            Thank you 12:57. The brainlessness and lack of awareness of the anti foreign/English sentiment among Caymanians never ceases to amaze those of us with brains.

    • How ironic! says:

      The same PPM whose former Minister of Tourism is the cousin of the TAB(CINAA) Board Chair?

      The same PPM who was there at the ground breaking of the Children’s Garden Development?

      https://cnslocallife.com/2017/08/childrens-garden-prepares-bloom-groundbreaking/

      Yes please! Let’s hear what the PPM has to say!

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    • Bring it on says:

      I’d really love to hear what the PPM has to say about this since the Children’s Garden Development started under their watch!

      https://cnslocallife.com/2017/08/childrens-garden-prepares-bloom-groundbreaking/

  18. Anonymous says:

    Intentionally and repeatedly not following laws is probably the crime of Misconduct in public office – a common law offence that carries a maximum sentence of life imprisonment. The offence concerns serious wilful abuse or neglect of the power or responsibilities of the public office held.

    Just sayin.

    58
    • Anonymous says:

      Sayin’ one thing, doin’ nothin’is another.

    • Anonymous says:

      Not following the Laws of Procurement is a dangerous ,and illegal , rejection of regulations set up to safeguard public expenditure from unregulated grants of government contracts to friends and cronies.
      “Bureaucratic harassment” is the term that has been used.

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  19. Arthur says:

    And who thinks it’s a good idea to give Cayman more control over its finances?

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  20. Anonymous says:

    How many second chances does Franz Manderson get? MPs are proposing to tax foreign property investors instead of putting those most obviously responsible for systemic failures in the career crosshairs. Just fire him.

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    • Protect our democracy says:

      To Anonymous 10:41am: “The Deputy Governor ensures the effective operation of the Civil Service and provides the highest level of support to the Governor” He is not an MP, so voters have no say over his position so… who will fire him?

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      • Anonymous says:

        25% or more of enumerated voters could petition the Governor to fire him for, “failing to ensure the effective operation of the Civil Service”, and she’d have to seriously consider that course. It shouldn’t be so hard in a democracy to speak up. Unfortunately. too many voters are on the other side of this transaction, somehow exploiting this broken system as recipients. The word “respect” is thrown around a lot in Cayman, particularly to newcomers, and many of us have come to learn that partly means, “shut up, stand back, and let the rip go down”.

        • Anonymous says:

          If you put your name on any such petition, how would your planning, scholarship, and licensing applications work out? Are you 100% (ie. bet your home and livelihood) certain there would be no adverse consequence?

          • Anonymous says:

            Horrible to think about but true. Good luck getting a school place for your child etc.

            Hell, I know people personally with direct family that will not and have not spoken to them in years and likely never again because they criticised the political parties of the past and didn’t vote for them.

            Trust me. Crabs in a bucket is what Caymanians are, second only to Jamaicans.

            Good news though, The Jamaican Islands soon come became Mr Bush let the fox into the hen house.

            Start extracting your money from these islands, you have 20 years at MOST before the wheels fall off and all the while Caymanians will be saying “go back home” – which we will. With our millions to our shit hole countries to live better lives than anybody left will ever enjoy here again.

            The revolution will not be televised because it’s already happened.

    • Anonymous says:

      Both of those options you stated are great ideas. I vote that we do both.

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    • Anonymous says:

      10:41. our DG is not responsible for the runaway SAGC’S where the majority of failure highlighted in the AG report.

      CNS please highlight some of the very positive comments the AG made about the civil service. especially around the appointment of a chief risk officer etc.

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  21. Head Janitor of Starship Cayman says:

    CIG cooking the books ? I am SHOCKED !!! 🤣🤣🤣

    Actually me thinks the popularity of the dish would quickly overcome the Turtle Soup in popularity amongst the circus staff that we name the CIG for lack of a better term for the mental facility set in downtown George Town !

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  22. Anonymous says:

    Some Ministries are still missing books from FY2021…this can’t go on.

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    • Anonymous says:

      2019 according to the report. Health Services or something similar.

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    • Anonymous says:

      That won’t bother this bunch of Ministers who in any case wouldn’t understand long numbers , and would have the “It’s not my money” attitude.

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  23. Change says:

    Our biggest challenge in the civil service are the PMFL and Personnel Regulations. We need to be able to put people with the correct skills in the right positions, and let go people if they are not the right fit for a role. And I do not mean transferring people from one department or unit to another, but have a frank discussing and give them three or four months to go. We cannot be a world-class civil service when some people still retain an island-class mentality. Sad but real.

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    • Anonymous says:

      There’s a bright future for school leavers to fail upwards through the CIG civil service career stream, if they’re willing to be discreet about who is actually getting paid, hiring, and approving and then eating the paper trail like so many spicy patties. It’s often no more skilful or complicated than a rote west indian grift. We know this.

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      • Change says:

        To 2:10pm: I do not know who you mean by “we”.
        Unless the PMFL and Personnel Regulations are updated, there is nothing any civil servant can do to effect change. If you work for a private sector company you have to follow their personnel guidelines. Simple. If you don’t like them, there is the door (and don’t let it hit you on the way out!)

        • Anonymous says:

          Or, start that petition to HE Governor to replace her failing Deputy, and reinvigorate the agencies supporting the Nolan Principles which are supposed to be in effect.

    • Anonymous says:

      Why do they need 3 or 4 months to go and paying them for this length of time if they are unable to fulfil the role they were employed for? It’s normally a months notice on the private sector

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      • Change says:

        Read the Personnel Regulations. Then ask why 3 or 4 months. Unna forget the conversation is about civil service, not private sector. Civil Service has its own labour and Pension laws!

    • Anonymous says:

      And the island-class mentality isn’t even from this island.

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    • Anonymous says:

      I presume you mean replace them all with foreigners,10:22? Because there simply are NOT enough Caymanians with those skills you talk about to replace those who don’t, according to you, have them. Not going to happen, bobo, so go back to your gated community and have a drink on the verandah.

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      • Change says:

        To 3:51 pm: I happen to believe we have many capable and professional Caymanians. I don’t know what gave you the (wrong) idea that I am not from here. Maybe because I’m objective. (Shrug)

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        • Anonymous says:

          So, 6:15, where are all these “capable and professional Caymanians” and what are they doing? Why does there not seem to be any trace of them? We constantly hear about them but always in some mysterious context that they’re sitting around somewhere just waiting to be trucked in when we get rid of the existing non performing Caymanians. Truth is, those that exist are already gainfully employed and doing very well.

          • Change says:

            To 8:13pm: You said it. They are already employed and doing well — in the private sector. The article focuses on CIG. We need more private sector dynamics in the CIG and that comes with updating the relevant laws and personnel procedures. The public service pension is not even designed to take AVC’s. Talk about needing a recaulk.

    • Anonymous says:

      One month’s notice as everywhere else and done gone! No cotton wool left! Real world!

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      • Change says:

        To Anonymous 4:25pm: Real PRIVATE SECTOR world. Only the private sector is governed by the Labor Law. Civil and public servants fall under the government’s labor and pension laws. The CI Public Service Management Law and Personnel Regulations refer. You can find them online.

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