Report: disclosure of ministerial expenses needs improvement
Training is required to improve the process for ministerial expense claims and external controls should be enforced, a report by the Auditor-General has concluded.
Heather Thomas released the Report on Ministerial Travel, Meal and Hospitality Expenses, tabled in the House of Assembly on Friday, examining processes to ensure ministerial expenses are properly recorded.
The objective of the report was to assess whether ministries and their departments have a framework in place for specific expenses and disclosure, rather than examining how much was spent.
It found a number of ministries claimed expenses without the necessary receipts and made claims outside of the time frame stipulated within financial instructions.
The report also found a lack of a comprehensive and central record of ministerial travels at the ministries available for review on short notice.
Ministries selected for the audit, the second of a series, were Education, Health, Housing and Municipalities, Justice, Public Works and Environment, and Youth, Social Development and Seniors, covering expenses on the Government of Bermuda webpage from January 2024 to December 2025.
It concluded: “Ministries should implement on boarding and periodic refresher training for staff involved in the administration and processing of travel arrangements and travel expense claims. We also noted that two ministries have begun documenting their processes, which is a positive step towards improving consistency and compliance.
“Ministries should keep in mind that regardless of how a travel expense is paid, any costs ultimately borne by the Government of Bermuda must be appropriately recorded and included in the disclosure of ministerial travel expenses.”
It went on to highlight that ministerial delegations are not part of public disclosure in the travel webpage.
“We did not audit the travel expenses currently attributed to the ministerial delegations, although we came across many of them.
“We recommend that the travel webpage include ministerial delegations whose travel was funded by public resources, including the number of delegates and the total costs incurred. This disclosure should also include any event registration fees, attendance fees or other related expenses paid with public funds.”
The report found that in 2025, seven transactions, representing 8 per cent of the 91 transactions reviewed, totalling $4,753, lacked supporting receipts. All seven involved transactions in excess of $20.
They were within the Ministry of Public Works and Environment where there were four occurrences, the Ministry of Youth, Social Development and Seniors where there were two, as well as the Ministry of Justice where there was one.
Financial instructions stipulate that credit card charges will be the responsibility of the card holder if the documentation is not provided within 30 days of the charge.
It was found that 42 of the 91 claims were not processed within that time and incurred total finance charges of $318 borne by scoped-in ministries.
“Not all credit card statements were available for review at the ministries,” the report said.
It was also found that some ministers did not have a government credit card at some point in the period reviewed.
“There is no evidence of approval from the secretary to the Cabinet of these circumstances,” the report said.
In 2024, 18 transactions were reviewed, representing 18 per cent of the 102 transactions reviewed, totalling $1,079, that lacked supporting receipts. Of the 18, 11 involved transactions with values greater than $20, totalling $972.
They were in the Ministry of Education where there were seven occurrences, the Ministry of Heath where there was one and the Ministry of Youth, Social Development and Seniors where there were three.
Of the 102 transactions, 22 were not processed within 30 days of the charge and incurred total finance charges of $70 borne by scoped-in ministries.
The ministerial code of conduct stipulates that “ministers should make it their personal responsibility to approve the size and composition of any ministerial delegations for which their ministries are responsible”.
Of the nine travel events reviewed in 2025, four were disclosed on the webpage with understated differences totalling $9,701 under ministries for education, public works and environment and youth, social development and seniors.
Additionally, two events were undisclosed on the website under the justice ministry totalling $9,744.
In 2024, of the seven travel events reviewed, one was disclosed on the page with understated differences of $24 for youth, social development and seniors.
Additionally, three were disclosed totalling $3,526 where transaction reports were unavailable under ministries for health, public works and environment, and youth, social development and seniors.
Finally, three travel events were undisclosed on the webpage totalling $16,428 under the ministries for education, and youth, social development and seniors.
The Auditor-General’s report said that disclosure of ministerial travel expenses is not mandated by law but that publishing the information demonstrates the Government’s respect for public funds, fiscal responsibility and accountability.
“Transparency in the use of government funds — particularly when travelling on government-approved travel — is widely regarded as best practice,” the report said.
It added: “The subject of ministerial travel expenses is of significant public interest.”
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