By Lynford Simpson, Staff Reporter 
Cooke
THE DECISION of the HEART Trust/NTA to offer its chairman Alister Cooke a car loan of $1.93 million and a monthly upkeep of $46,000, is in breach of the Ministry of Finance's guidelines of 1995.
Parliament's Public Accounts Committee (PAC) was told Tuesday that there was no evidence of Board approval for the transactions. Additionally, the monthly motor vehicle allowance to Mr. Cooke was not taxed although it exceeded the non-taxable limit allowed by the Taxpayer Audit and Assessment Department.
Robert Martin, deputy financial secretary at the Ministry of Finance said the Ministry had "very clear guidelines" in terms of the benefits that accrue to board chairmen. "In the case of the HEART Trust I would say that the guidelines have been breached," he told PAC Chairman Audley Shaw.
Mr. Martin pointed to a memorandum issued by the Ministry in November 1995 to all ministries and departments. He said the document which supersedes all other policies, is applicable to central, local government and statutory bodies. It outlines the public officials to whom publicly owned motor vehicles are assigned, a group which does not include non-executive board chairmen.
Those so entitled include the Cabinet Secretary, Financial Secretary, Auditor General, Permanent Secretaries, Chief Parliamentary Counsel, Solicitor General, Director of Public Prosecutions, top professional positions, all heads of departments and any other position so designated by the Financial Secretary.
Mr. Martin explained that a fee structure for the chairmen and board members of public boards was put in place in 1989 by the Jamaica Labour Party Government. In addition to fees, they are paid mileage for attending meetings and are reimbursed for meals and other expenses incurred.
Mr. Shaw noted that the guidelines of 1995 "are very clear". He said they were "unambiguious and specific" and should not be breached.
Margurite Bowie, Permanent Secretary in the Ministry of Education admitted that no approval was sought from the Ministry of Finance. She said the decision by the Trust to grant the loan and upkeep to the non-executive chairman was based on a 1988 understanding to provide the then chairman with a fully maintained motor vehicle.
That position changed in 1996 when, instead of a motor car, loans were provided to staff to make their own purchases.
