The president of Bermuda College approved the payment with public money of his own membership fees at an exclusive members' club, The Royal Gazette can reveal.

Copies of purchase requisition forms signed by Dr. Charles Green for thousands of dollars to pay for his subscription and food and drinks tab at the Royal Bermuda Yacht Club have been leaked to this newspaper.

The same documents have been passed to the Public Accounts Committee (PAC), which is investigating the college's finances, including claims that the payments were not approved by the college's Board of Governors.

Dr. Green told this newspaper last week that former board chairman Raymond Tannock gave permission for the yacht club membership which meant he was sanctioned to sign for the payments himself.

He said: "The board doesn't sign anything to do with expenditure of the college. They give policy and authorisations. When they authorise the budget, we spend it."

But a source — who asked not to be named — said: "The process for requisition forms under the policy of the college is that anything for the president has to be signed and approved by the board or in the absence of the board, the chairman. The board would have to have it approved in the minutes."

Acting Auditor General Barry Neilson said he could not comment specifically on the payments. He added: "It's always understood if we found the case where somebody signed off on their own payments we would bring it up as an issue and so would the Accountant General's department.

"We would comment in our audit. Because they (the college) are so far behind in their books we are not up to the fiscal year in which those transactions under question have come up."

The leaked documents show that more than $11,500 was paid out to the club by the college between February 2005 and August this year and that some of the payments were approved by either Dr. Green or the college's chief financial and operations officer Lloyd Christopher.

The college also shelled out for telephone and electricity bills for the president's grace-and-favour Paget home, Shamrock Cottage.

Dr. Green said that telephone bills paid for by the college were for a business line and that he paid for a personal line himself.

Invoices from the yacht club to the college show payment for a college staff Christmas lunch in December 2004 costing $1,038.13 and approved by Dr. Green.

In May 2005, the president ran up a bar and food tab of more than $500. He approved payment the following month.

In September 2005, his entrance fee and annual subs as a resident member became due, to the tune of almost $3,500.

Dr. Green signed off the purchase requisition form authorising payment. Mr. Christopher also approved amounts running into thousands of dollars.

The invoices show that $11,681.92 was paid out to the club between February 2005 and August 2006.

The PAC met last Thursday (November 16) to hear evidence about alleged perks enjoyed by Dr. Green. Committee chairman Patricia Gordon-Pamplin plans to table a report on the inquiry in the House of Assembly shortly.

The college's Code of Conduct insists that executive officers - which would include Dr. Green and Mr. Christopher - ensure that Government's Financial Instructions are adhered to when dealing with public money. The instructions prohibit the payment of personal memberships from the public purse.

Mr. Neilson said: "The Financial Instructions provide a minimum level of financial control that would be the responsibility of any organisation.

"The Government doesn't have a rule that says quangos must adopt Financial Instructions. The law doesn't require them to have it. It's just the concept of proper fiscal management and how you can be accountable back to parliament."

Th Auditor General's 2005 annual report called for a tightening up of financial procedures at the college.

It said: "Payments are not always supported by proper invoices and invoices are sometimes paid without evidence of proper approval."

A memo written by Mr. Christopher in response to questions from the PAC revealed that the college does not have its own set of financial rules.

The leaked document, sent to Dr. Green on August 29, says: "The Bermuda College is in the process of developing financial instructions. These should be completed by November 30, 2006."