No extravagance in $155m overseas trips involving Bartlett, JTB officials - Auditor General

There is found no evidence to support allegations of extravagance in nearly $155 million of overseas trips, many of which involved Tourism Minister Edmund Bartlett and Jamaica Tourist Board officials, says the Auditor General’s Department (AuGD).

The finding is contained in a special review of the JTB in the department's 2025 annual report. which was tabled in Parliament on Tuesday.

It said the review followed allegations of a “persistent cash flow problem” linked to “excessive travel worldwide” by Bartlett and Donovan White, the director of tourism.

"JTB’s expenditure on overseas travel did not exceed the approved budgetary allocation for travel," the report said. "We were unable to assert that there was extravagance in the travel arrangements made."

According to the AuGD, overseas travel expenditure by the JTB totalled $154.9 million over the four-year period 2019/20 to 2022/23, covering trips by executives, staff members and representatives of the board.

Some of the trips were led by Bartlett, who traveled 16 times during the period, and White, who undertook 30 trips, the report said.

Travel-related expenditure for the minister amounted to $22.8 million, or 15 per cent of total overseas travel costs, while the director’s travel totalled $41.2 million, representing 27 per cent, the report said.

However, auditors said their examination of the JTB’s general ledger revealed “no evidence where members were reimbursed for expenditure above their entitlements".

The AuGD also reported that overseas travel spending was significantly below what had been approved.

For the review period, the $154.9 million spent was $364 million less than the $519 million budgeted for overseas travel, and annual travel costs accounted for no more than one per cent of the JTB’s total expenditure or approved budget in any given year.

In assessing the cash flow concerns, the Auditor General noted that the JTB’s accounts payable as a percentage of operational expenditure increased from 18 per cent in 2019/20 to 26 per cent in 2021/22, before declining to 14 per cent in 2022/23. Between 38 per cent and 99 per cent of accounts payable fell within the “0 to 30 days” range across the years reviewed.

Accounts payable is an accounting term that refers to the money a company or organization owes to its suppliers, vendors, or creditors for goods or services that have been received but not yet paid for. Cash flow refers to money an entity receives and spends to run its operations.

The report stated that approximately 99 per cent of the trade payables examined related to marketing and public relations expenditure. It said JTB advised auditors that most suppliers are paid within 30 to 45 days of invoices being received, with payments exceeding 90 days occurring only in limited circumstances.

The AuGD also highlighted fluctuations between budgeted and actual expenditure, noting that in some years actual spending exceeded allocations, while in others the JTB under spent.

According to the report, these variances arose largely because budgets were prepared on a cash basis, while audited financial statements included accrued expenses recognised after year-end.

JTB further explained that some apparent overspending resulted from invoices accrued at the end of a fiscal year but not yet presented, which were later reversed and treated as current payments in the new accounting period.

The AuGD said the issues identified with JTB’s cash flow “did not result from excessive travel worldwide as outlined in the allegation". It also noted auditors d confirmed that overseas travel by the minister and director of tourism was authorised by Cabinet.

"A special audit of JTB is not recommended at this time based on the findings which suggest that the cash flow problem raised in the allegation relates to management decisions rather than the result of malfeasance or fraud," the AuGD said.

Follow The Gleaner on X, formerly Twitter, and Instagram @JamaicaGleaner and on Facebook @GleanerJamaica. Send us a message on WhatsApp at 1-876-499-0169 or email us at onlinefeedback@gleanerjm.com or editors@gleanerjm.com.