Dear Editor,

The rule of law is one of the essential pillars of any democracy. It is the foundation of good governance, the protection of public resources, and the assurance that no individual or institution stands above accountability. In this framework, independent oversight bodies play a critical role. Among them, the Auditor General’s Department (AGD) has long been viewed as one of Jamaica’s most credible and respected institutions.

That credibility, however, depends not only on technical accuracy but also on transparency, completeness, and public confidence. It is in this context that concerns arise regarding the recent auditor general’s report on the University Hospital of the West Indies (UHWI).

The report indicated that four private companies benefited from the use of UHWI’s tax-exempt status in a manner that reportedly deprived the State of millions of dollars in tax revenue. Such a finding points to serious governance weaknesses and raises troubling questions about how public systems can be used in ways that disadvantage taxpayers. Matters of this magnitude go beyond administrative error; they touch on accountability, fairness, and the integrity of public financial management.

Yet the companies involved were not named. This omission has significant consequences. When entities alleged to have benefited from questionable arrangements involving public resources are not identified, accountability can appear incomplete. The absence of clear identification creates space for speculation, political interpretation, and public mistrust. It may also foster the perception — rightly or wrongly — that some interests are being shielded from scrutiny.

Oversight bodies do more than review accounts, they help build trust in public institutions. Transparency is not about sensationalism or punishment in the court of public opinion, it is about clarity, consistency, and ensuring that responsibility can be traced when public funds are involved. When findings are substantial and due process is observed, disclosure strengthens the rule of law and reinforces confidence in the system.

Jamaica’s fight against corruption and misuse of public resources requires oversight that is not only independent, but also seen to be thorough and even-handed. The public deserves clarity when millions of taxpayer dollars are at stake. Preserving the hard-earned credibility of the AGD means ensuring that its reports leave as little room as possible for doubt, speculation, or perceived unevenness in accountability.

Denton Smith

Dentona22@gmail.com