PORT OF SPAIN, Trinidad, CMC – High Court Judge Westmin James Monday denied the Auditor General, Jaiwantie Ramdass, permission to pursue a lawsuit over an ongoing probe into a recent impasse between her office and the Ministry of Finance.
“In this case, the minister used a discretionary power for the recommending an investigation,” the judge said, noting that it could be agreed between the parties “that there was a serious matter of public importance that required investigation and that choice fell within the discretion assigned to him by the Constitution.”
Justice James said the minister could choose between “doing nothing, carrying out the necessary investigations himself, or recommending another body to carry out the investigation.
“The Minister, in making his choice at the time, was not performing an adjudicative function in which he was acting as a sort of judge,” the judge said, noting that Imbert was not “determining the applicant’s rights and liabilities, nor was the Minister making findings of fact in doing so and even if he made such preliminary determinations, it was not binding on the investigations.”
In his ruling, the judge also noted that “this investigation presents an opportunity to establish the facts of this serious matter, highlighted and brought to the public’s attention which is of significant public interest.
“It allows all parties to be heard, document their positions, and determine the best way forward formally.”
As a result of the ruling, Ramdass’ corresponding application for an injunction to stop the probe pending the case’s outcome was automatically dismissed.
Last month, during the hearing, it was decided that Justice James would choose the leave issue before the injunction application, as the latter depended on the outcome.
However, legal observers say Ramdass still has the option of appealing Justice James’ finding to the Court of Appeal.
In a statement, Imbert confirmed the High Court ruling, adding that “due to the Court’s decision to refuse to leave for Judicial Review, the associated pending application for an injunction was rendered nugatory.”
Last month, Imbert announced that Justice David Harris had been appointed chair of a team that will investigate the understatement of Trinidad and Tobago government revenue for the financial year 2023.
A statement from the Ministry of Finance said the Cabinet had given the green light for the probe and that the investigation team will also include David C. Benjamin, a former Audit Director at the Auditor General’s Department, and Information Technology specialists.
The team will be requested to report to the Minister of Finance within two months.
But the lawyers for the Auditor General, including former attorney general Anand Ramlogan SC, had argued that the investigation announced by the Ministry of Finance is unconstitutional and illegal because neither the Finance Minister Colm Imbert nor the Cabinet has the jurisdiction to probe the conduct of the Auditor General.
They claim she does not want to avoid the probe but is only willing to participate if it is lawful.
In April, Ramdass sent a pre-action protocol letter to Imbert and Attorney General Reginald Armour, SC, over what she claimed to have been erroneous statements they made in Parliament about her audited report for the financial year 2023.
The Trinidad and Tobago Constitution states in Section 116 that the Auditor General shall submit the annual Audited Report of the country’s finances to the President of the Senate, the Speaker of the House, and the Minister of Finance by April 30.
The audited accounts are based on information submitted by the Treasury, headed by the Comptroller of Accounts, which is provided to the Auditor General by January 31, that is, within four months after the end of the financial year being reported on.
The government has since successfully tabled a motion to extend the time to present information to the Auditor General, with Imbert telling legislators that Ramdass had allegedly refused to accept information seeking to correct a TT$2.6 billion (One TT dollar = 0.16 cents) understatement of Trinidad and Tobago’s revenue for 2023.
According to the government statement, the Terms of reference for the Investigating Team will include “What circumstances led to the Understatement of Revenue in the public accounts for the financial year 2023 and what should be done to avoid a recurrence of the same?” as well as the efficacy of the new Electronic Cheque Clearing System introduced by the Central Bank of Trinidad and Tobago in February 2023
The team will also examine the efforts made by the officials at the Ministry of Finance and its various Divisions to correct the Understatement of Revenue, advise the Auditor General of the Understatement, and provide her with an explanation, clarification, and further information.
The team will also examine the Auditor General’s response to the efforts of public officials and the action taken by the Auditor General regarding the Understatement of Revenue in the audit of the Public Accounts for the financial year 2023.
“What are the facts about the allegations and statements made by the Auditor General in her Report on the Public Accounts of Trinidad and Tobago for the Financial Year 2023, including the Addendum and Appendices, with specific reference to the Understatement of Revenue in the public accounts for the financial year 2023.”
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